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所轄国税局長（しょかつこくぜいきょくちょう）

In Article 74-7-2, the regional commissioner of the Regional Taxation Bureau (国税局長) with jurisdiction over the place where the specified business operator, etc. (特定事業者等) has its domicile or residence.

特定事業者等の住所又は居所の所在地を所轄する国税局長

充当（じゅうとう）

Using a refund owed to a taxpayer to pay other national tax they owe instead, under Article 57, paragraph (1) of the Act on General Rules for National Taxes.

第百九十条（年末調整）及び第百九十一条（過納額の還付）の場合を除き、国税通則法第五十七条第一項（充当）の規定による充当

税務代理人（ぜいむだいりにん）

In the subsection on investigations of the corporate enterprise tax (事業税) by officials the Minister for Internal Affairs and Communications designates, and in the subsection after it, a certified public tax accountant or tax accountant corporation that has submitted the document under Article 30 of the Certified Public Tax Accountant Act (including as applied by its Article 48-16), or an attorney, legal professional corporation or joint corporation of attorneys and registered foreign lawyers that has given notice under Article 51, paragraph 1 or 3 of that Act; it is notified of an on-site investigation in advance together with the taxpayer.

税理士法（昭和二十六年法律第二百三十七号）第三十条（同法第四十八条の十六において準用する場合を含む。）の書面を提出している税理士若しくは税理士法人又は同法第五十一条第一項の規定による通知をした弁護士若…

税務代理人（ぜいむだいりにん）

In Article 74-9, a certified public tax accountant or tax accountant corporation that has submitted the document showing its authority to represent the taxpayer under the Certified Public Tax Accountant Act, or a lawyer or law firm that has notified the regional commissioner under that Act that it will do tax accountant work.

税理士法第三十条（税務代理の権限の明示）（同法第四十八条の十六（税理士の権利及び義務等に関する規定の準用）において準用する場合を含む。）の書面を提出している税理士若しくは税理士法人又は同法第五十一条第…

地方税関係手続用電子情報処理組織（ちほうぜいかんけいてつづきようでんしじょうほうしょりそしき）

The electronic data processing system, defined in Article 762, item 1, that links by telecommunications lines the computers of the heads of administrative organs (行政機関の長) — heads of local governments, the Minister for Internal Affairs and Communications (総務大臣), the Commissioner of the National Tax Agency (国税庁長官), regional taxation bureau commissioners, district directors of tax offices and others a Cabinet Order (政令) sets —, of the Local Tax Joint Organization (地方税共同機構), and of the persons who file returns and other notices under local tax laws or receive notices from those heads.

同号に規定する地方税関係手続用電子情報処理組織

特定取引（とくていとりひき）

In Article 74-7-2, a transaction — such as one made online with a business operator or government office, or one made on an online platform they provide — whose parties cannot be identified without a report required under that Article.

電子情報処理組織を使用して行われる事業者等（事業者（特別の法律により設立された法人を含む。）又は官公署をいう。以下この号において同じ。）との取引、事業者等が電子情報処理組織を使用して提供する場を利用し…

税務署長等（ぜいむしょちょうとう）

The district director of the tax office, etc. as defined in Article 46, paragraph (1) of the Act on General Rules for National Taxes: the district director of the tax office, or, where a director-general of a customs house (税関長) or a regional commissioner (国税局長) collects the national tax under Article 43 or 44 of that Act, that official.

国税通則法第四十六条第一項に規定する税務署長等

農業投資価格（のうぎょうとうしかかく）

In Article 70-6, the price that the Regional Commissioner of the Regional Taxation Bureau (国税局長) for the area sets as the normal price of farmland, pasture land or quasi-farmland if it were freely traded as land to be farmed permanently (or developed into farmland) in that area.

…取引が行われるものとした場合におけるその取引において通常成立すると認められる価格として当該地域の所轄国税局長が決定した価格

特定事項（とくていじこう）

In Article 74-7-2, the details a specified business operator, etc. (特定事業者等) can be required to report about specified transaction parties (特定取引者): name (for a corporation, its name), domicile or residence, and individual or corporate number.

次に掲げる事項

税務署長等（ぜいむしょちょうとう）

From Article 74-9 to Article 74-11, the Commissioner of the National Tax Agency (国税庁長官), a regional commissioner (国税局長), a district director of a tax office (税務署長) or a director-general of a customs house (税関長).

国税庁長官、国税局長若しくは税務署長又は税関長

行政機関の長（ぎょうせいきかんのちょう）

A head of an administrative organ (行政機関の長) as defined in Article 762, item 1: the head of a local government, the Minister for Internal Affairs and Communications (総務大臣), the Commissioner of the National Tax Agency (国税庁長官), a Regional Taxation Bureau commissioner (国税局長), a district director of a tax office (税務署長) or another person a Cabinet Order (政令) specifies.

第七百六十二条第一号に規定する行政機関の長

共助実施決定（きょうじょじっしけってい）

A decision made under Article 11, paragraph (1) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969), by the regional taxation bureau commissioner or other tax official in charge (所轄国税局長等), to give the assistance that a treaty partner has requested under a tax treaty in collecting a foreign tax subject to mutual assistance (共助対象外国租税), or in securing property for collecting it.

租税条約等実施特例法第十一条第一項に規定する共助実施決定

地方税関係通知（ちほうぜいかんけいつうち）

A notice that the head of an administrative body (行政機関の長) — the head of a local government, the Minister for Internal Affairs and Communications, the Commissioner of the National Tax Agency, a regional taxation bureau commissioner, a district director, or another a Cabinet Order (政令) names — gives under the Local Tax Act or the orders, ordinances (条例) or rules made under it, including letting a person inspect or record what is written on paper or kept as an electronic record, as Article 762, item 1(b) lists it.

同号ロに掲げる通知

納税の猶予（のうぜいのゆうよ）

Permission under Article 46 for a taxpayer to pay a national tax later, for a limited period, because of a disaster, illness, business trouble or similar hardship.

原処分庁（げんしょぶんちょう）

The head of the administrative agency that made the disposition challenged in a request for review (審査請求) to the National Tax Tribunal — or, for a disposition treated as the regional commissioner's because a Regional Taxation Bureau's officials investigated it, that regional commissioner — whom the Tribunal's President has submit a written answer.

特定納税者（とくていのうぜいしゃ）

In Article 117, a taxpayer with no domicile or residence (for a corporation, no office) in Japan whom the tax authority has asked in writing to appoint a tax agent (納税管理人); if they do not do so by the set date, the authority may designate a suitable person in Japan as their tax agent.

還付加算金（かんぷかさんきん）

Interest the tax authority adds when it refunds a refund, etc. (還付金等) or applies it to other tax, at 7.3% a year from the day after a date set by Article 58 until the refund is decided or applied (or for the period another tax law sets).

特定納税管理人（とくていのうぜいかんりにん）

In Article 117, the tax agent (納税管理人) whom the regional commissioner (国税局長) or tax office director (税務署長) may designate to handle the specified matters (特定事項) of a taxpayer who notified none by the designated day (指定日), chosen from the domestic facilitators (国内便宜者) asked to take the role — for an individual, an adult relative living with them, someone closely tied to them by contract or an operator of a marketplace they trade on; for a corporation, a company linked to it by half or more of its shares, its officers, or their adult relatives.

徴収の所轄庁（ちょうしゅうのしょかつちょう）

In Article 105, the regional commissioner (国税局長), tax office director (税務署長) or customs director (税関長) with power under Articles 43 and 44 to collect the tax in dispute, whom the President of the National Tax Tribunal may ask to hold off collection or delinquent tax procedures while a request for reconsideration is examined.

特定事業者等（とくていじぎょうしゃとう）

In Article 74-7-2, a business operator (including a corporation set up under a special law) or government office that is a party to specified transactions (特定取引) or provides the place for them, such as an online platform, and that the regional commissioner can require to report on the people making them.