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給与等の計算期間（きゅうよとうのけいさんきかん）

The period a Cabinet Order (政令) sets for each kind of payer of salary, such as the part of the year an individual payer ran a business, used in Article 221, paragraph (3) to fix payment dates and amounts.

青色申告書の承認申請書（あおいろしんこくしょのしょうにんしんせいしょ）

The application under Article 144 of the Income Tax Act for approval to file blue returns (青色申告書); where an heir who takes over a business carrying a reserve for special repairs (特別修繕準備金) neither may file blue returns nor has filed this application for the year of the death, the reserve is added to the deceased's gross revenue under Article 21.

特定新株予約権の付与に関する調書（とくていしんかぶよやくけんのふよにかんするちょうしょ）

A report that a stock company granting specified share options (特定新株予約権) must file with the district director of the tax office by 31 January of the year after the grant, as a Cabinet Order (政令) sets.

教育資金管理契約の終了に関する調書（きょういくしきんかんりけいやくのしゅうりょうにかんするちょうしょ）

The report, stating the donee's (受贈者) name and address or residence and other matters a Ministry of Finance Order (財務省令) sets, that the head of the handling financial institution's (取扱金融機関) business office must file with the district director (税務署長) for the donee's place for tax payment when an education fund management contract (教育資金管理契約) ends.

財産形成非課税住宅貯蓄限度額変更申告書（ざいさんけいせいひかぜいじゅうたくちょちくげんどがくへんこうしんこくしょ）

In Article 4-2, the statement a worker who has filed a statement of tax-exempt asset-building housing savings (財産形成非課税住宅貯蓄申告書) files with the district tax office, through the same workplace and financial institution's office, to change the maximum limit stated in it.

財産形成非課税年金貯蓄限度額変更申告書（ざいさんけいせいひかぜいねんきんちょちくげんどがくへんこうしんこくしょ）

In Article 4-3, the statement a worker who has filed a statement of tax-exempt asset-building pension savings (財産形成非課税年金貯蓄申告書) files with the district tax office, through the same workplace and financial institution's office, to change the maximum limit stated in it.

上場証券投資信託等の償還金等の支払調書（じょうじょうしょうけんとうししんたくとうのしょうかんきんとうのしはらいちょうしょ）

A report that a person who pays money or other assets on the termination or partial cancellation of a listed securities investment trust, etc. (上場証券投資信託等) to a domestic corporation or a foreign corporation with a permanent establishment must make for each recipient, giving its name, head office location, the amount paid and other matters a Ministry of Finance Order (財務省令) specifies, and submit to the district director (税務署長) for the payer's head office by the end of the following month.

結婚・子育て資金管理契約の終了に関する調書（けっこん・こそだてしきんかんりけいやくのしゅうりょうにかんするちょうしょ）

In Article 70-2-3, the report, stating the donee's name and address and other matters a Ministry of Finance Order (財務省令) sets, that the head of the handling financial institution's business office must file with the district director (税務署長) for the donee's place for tax payment by the end of the second month after the month in which the contract for management of marriage and child-rearing funds ended.

通告等（つうこくとう）

In Article 158, the written notice ordering an offender in an indirect national tax case to pay sums equal to the fine and other amounts (or that notice as corrected under Article 157, paragraph (3)); if it is not complied with within 20 days, the case must be reported to the public prosecutor.

支払者（しはらいしゃ）

The person who pays the distributions of proceeds (収益の分配) of a publicly offered securities investment trust for shares and similar interests (公募株式等証券投資信託), through whom the financial instruments business operator, etc. (金融商品取引業者等) submits to the district director (税務署長) the return claiming the treatment in Article 9-5, paragraph (1).

通知日（つうちび）

In Article 70-7(21), the day on which the district tax office director sends the donee who succeeded to the management (経営承継受贈者) the written notice under Article 70-7(24) deciding the application for exemption of the recalculated gift tax (再計算免除贈与税).

承認受託者（しょうにんじゅたくしゃ）

In the definition of a specified beneficiary certificate-issuing trust (特定受益証券発行信託) in Article 2, item (xxix)(c), a corporation that the district director of the tax office has approved, as a Cabinet Order (政令) sets, as meeting the requirements a Cabinet Order sets for carrying out trust affairs; the trust must have been accepted by one.

光ディスク等（ひかりでぃすくとう）

An optical disc or another recording medium of a kind a Ministry of Finance Order (財務省令) specifies, used to submit the required information instead of on paper.

退職手当等の支払者（たいしょくてあてとうのしはらいしゃ）

In Article 77, the payer of severance pay or other such compensation (退職手当等) through whom a resident files the declaration required by Article 203, paragraph (1) of the Income Tax Act.

従たる給与等の支払者（じゅうたるきゅうよとうのしはらいしゃ）

For a resident paid salary in Japan by two or more payers, each payer other than the main one, through whom the resident files a declaration of dependants for secondary salary.

退職手当等の計算期間（たいしょくてあてとうのけいさんきかん）

The period a Cabinet Order (政令) sets for each kind of payer of severance pay, such as the part of the year an individual payer ran a business, used in Article 221, paragraph (3) to fix payment dates and amounts.

収納関係措置期限延長届出書（しゅうのうかんけいそちきげんえんちょうとどけでしょ）

In Article 42, paragraphs (23) and (24), the written notification an applicant for payment in kind (物納) files with the district director (税務署長) when it cannot take, by the deadline set, the measures it was ordered under paragraph (20) to take so that the property can be accepted, such as removing waste; it states the day the measures will be taken.

物納手続関係書類補完期限延長届出書（ぶつのうてつづきかんけいしょるいほかんきげんえんちょうとどけでしょ）

In Article 42, the written notification an applicant for payment in kind (物納), asked under paragraph (8) to correct or submit documents for payment in kind procedures (物納手続関係書類), files with the district director (税務署長) when it cannot do so within the 20 days paragraph (10) allows, stating the day it will.

決定（けってい）

In Article 40-3-3, paragraphs (9), (11) and (22), a determination as defined in Article 2, paragraph (1), item (xliv) of the Income Tax Act: in general, one under Article 25 of the Act on General Rules for National Taxes, where a person who should have filed a return did not.

死亡等（しぼうとう）

In Article 58, paragraphs (1) and (2), a death or a disappearance (失踪), information on which, once notified, the Minister of Justice and the mayors of municipalities must pass on to the tax authorities as that Article sets out.