Search

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

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

所轄税務署長（しょかつぜいむしょちょう）

The district tax office director (税務署長) for the place of the business office of the financial instruments business operator, etc. (金融商品取引業者等) that received a written notification for opening a tax-exempt account (非課税口座開設届出書), to whom that office's head must send the matters stated in it by the specified electronic data processing system (特定電子情報処理組織).

所轄税務署長（しょかつぜいむしょちょう）

The district director (税務署長) of the tax office for the place where a foreign corporation pays its corporation tax, who issues the certificate that frees its domestic source income attributable to a permanent establishment from income tax under Article 180.

所轄税務署長（しょかつぜいむしょちょう）

In Article 94, paragraph (1), item (i), (a), the district director (税務署長) of the tax office for the place where, under Article 17 of the Income Tax Act, the income tax on the retirement allowances (退職手当等) is paid, to whom the payer submits one of the two withholding receipts.

所轄税務署長等（しょかつぜいむしょちょうとう）

In the transitional rules in the supplementary provisions (附則) of Act No. 3 of 2023 and Act No. 13 of 2025 that base the minimum taxes on country-by-country reports (国別報告事項), the district director of the tax office with jurisdiction under Article 66-4-4, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation, or a foreign authority that enforces tax laws, to whom such a report or its equivalent is provided.

事業年度（じぎょうねんど）

In this Act, the period that is the unit for calculating a corporation's assets and profits and losses — its accounting period (会計期間) set by law or by its articles of incorporation or similar rules (定款等), or, where none is set, the period it notified to the district tax office, the one the office designated or the one Article 13, paragraph (4) provides — divided into one-year periods from its first day where it is longer than a year.

法人の財産及び損益の計算の単位となる期間（以下この章において「会計期間」という。）で、法令で定めるもの又は法人の定款、寄附行為、規則、規約その他これらに準ずるもの（以下この章において「定款等」という。…

事業年度（じぎょうねんど）

In Chapter III (special provisions on the Corporation Tax Act), a business year as defined in Articles 13 and 14 of the Corporation Tax Act: the period over which a corporation computes its assets and profit and loss, as set by law or by its articles of incorporation or similar rules (or, where none sets one, as notified to or fixed by the district tax office director (税務署長)), divided into one-year periods where it is longer, and cut short by an event such as a dissolution or merger partway through.

法人税法第十三条及び第十四条に規定する事業年度

更正（こうせい）

A reassessment under Article 24 or, where the tax office corrects its own earlier reassessment or determination, Article 26 of the Act on General Rules for National Taxes, by which the district tax office director (税務署長) corrects the tax base or tax declared after an investigation.

国税通則法第二十四条（更正）又は第二十六条（再更正）の規定による更正

更正（こうせい）

A reassessment under Article 24 or Article 26 (re-reassessment) of the Act on General Rules for National Taxes: the district tax office director (税務署長), after an examination, correcting the tax basis or tax amount stated in a tax return, or in an earlier reassessment or determination (決定).

国税通則法第二十四条（更正）又は第二十六条（再更正）の規定による更正

決定（けってい）

A determination of tax under Article 25 of the Act on General Rules for National Taxes, by which the district tax office director (税務署長) fixes the tax base and tax of someone who should have filed a return and did not; in the Articles this definition lists, the word is used in another sense.

第十九条（納税地指定の処分の取消しがあつた場合の申告等の効力）、第四十四条の二（免責許可の決定等により債務免除を受けた場合の経済的利益の総収入金額不算入）、第五十二条（貸倒引当金）、第五十七条の四（株…

青色申告書（あおいろしんこくしょ）

In Chapter III (special provisions on the Corporation Tax Act), a blue return as defined in Article 2, item (xxxvi) of the Corporation Tax Act: an interim return (中間申告書), a final return (確定申告書), or an interim or final return on retirement pension reserves (退職年金等積立金), or an amended return (修正申告書) to any of them, filed on a blue form under Article 121 of that Act (including as Article 146, paragraph (1) applies it).

法人税法第二条第三十六号に規定する青色申告書

修正申告書（しゅうせいしんこくしょ）

An amended tax return as defined in Article 19, paragraph (3) of the Act on General Rules for National Taxes: a return a taxpayer files to correct tax already declared or assessed.

国税通則法第十九条第三項に規定する修正申告書

中間申告書（ちゅうかんしんこくしょ）

A return a corporation files under Article 71, paragraph (1), or, for a foreign corporation, Article 144-3, paragraph (1) or (2), within two months after the day six months into a business year longer than six months.

第七十一条第一項（中間申告）又は第百四十四条の三第一項若しくは第二項（中間申告）の規定による申告書

更正（こうせい）

Throughout this Act, a reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes: the district director (税務署長) correcting, after an examination, the tax base or tax amount in a tax return, or in a reassessment or determination already made.

国税通則法第二十四条（更正）又は第二十六条（再更正）の規定による更正

修正申告書（しゅうせいしんこくしょ）

An amended tax return as defined in Article 19, paragraph (3) of the Act on General Rules for National Taxes: a return a taxpayer files to correct tax already declared or assessed.

国税通則法第十九条第三項（修正申告）に規定する修正申告書

決定（けってい）

Throughout this Act except in Article 33-2, a determination under Article 25 of the Act on General Rules for National Taxes: the district director (税務署長) fixing, after an examination, the tax base and tax of a person who should have filed a tax return but did not.

第三十三条の二の場合を除き、国税通則法第二十五条（決定）の規定による決定

青色申告書（あおいろしんこくしょ）

A return listed in Article 2, items (xxx) to (xxxiii) that a corporation files on the blue form under Article 121 (including as applied by Article 146(1)), together with an amended return (修正申告書) for one.

第百二十一条（青色申告）（第百四十六条第一項（青色申告）において準用する場合を含む。）の規定により青色の申告書によつて提出する第三十号、第三十一号、第三十二号及び第三十三号に掲げる申告書並びにこれらの…

還付加算金（かんぷかさんきん）

Interest added to a tax refund, as defined in Article 58, paragraph (1) of the Act on General Rules for National Taxes.

国税通則法第五十八条第一項（還付加算金）に規定する還付加算金

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