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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

特例申告書（とくれいしんこくしょ）

A return under Article 47, paragraph (1) for taxable goods (課税貨物) taken out of a bonded area (保税地域), filed in the case of paragraph (3) of that Article — where a special return (特例申告) under Article 7-2, paragraph (2) of the Customs Act is made, the return being due by the end of the month after the goods are taken out — including such a return filed after the deadline (期限後申告書) under Article 18, paragraph (2) of the Act on General Rules for National Taxes.

第四十七条第一項の規定による申告書（同条第三項の場合に限るものとし、当該申告書に係る国税通則法第十八条第二項に規定する期限後申告書を含む。）

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

特例輸入者（とくれいゆにゅうしゃ）

In Article 51, paragraph (3), an authorized importer as defined in Article 7-2, paragraph (1) of the Customs Act: a person importing goods who has been approved in advance by a Director-General of Customs (税関長), and so may file a special return (特例申告書) for goods under self-assessment.

関税法第七条の二第一項（申告の特例）に規定する特例輸入者

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

特例申告書（とくれいしんこくしょ）

A special return (特例申告書) as defined in Article 2, paragraph (1), item (xviii) of the Consumption Tax Act.

同法第二条第一項第十八号に規定する特例申告書

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.

指定物品（していぶっぴん）

Liquor and other goods a Cabinet Order (政令) sets, whose supply or withdrawal from a bonded area for loading as ship's or aircraft stores onto Japanese ships or aircraft travelling between Japan and abroad, with the customs director's approval, is treated as export for consumption tax.

購入記録情報（こうにゅうきろくじょうほう）

In Article 8, the electronic or magnetic record (電磁的記録) of a tax-free sale under paragraph (1), of a kind a Cabinet Order (政令) sets, that the business operator running the tax-free shop (輸出物品販売場) that made the sale must send without delay to the Commissioner of the National Tax Agency (国税庁長官), who passes it on to the director-general of the customs house (税関長).

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).

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.

税関確認情報（ぜいかんかくにんじょうほう）

The electronic or magnetic record (電磁的記録) in which the director-general of the customs house (税関長) records, for each liquor purchase record information (酒類購入記録情報) received, that the confirmation of export under Article 87-6, paragraph (1) has been given, and which goes through the Commissioner of the National Tax Agency (国税庁長官) to the liquor manufacturer that provided that purchase record.

税関確認情報（ぜいかんかくにんじょうほう）

In Article 8, paragraphs (3) and (4), the electronic or magnetic record (電磁的記録) that the director-general of the customs house (税関長), having given the confirmation of export under paragraph (1) on the basis of purchase record information (購入記録情報), makes for each item of that information to state that the confirmation was given, and sends to the Commissioner of the National Tax Agency (国税庁長官), who passes it on to the business operator running the tax-free shop (輸出物品販売場) that sent the purchase record information.

賦課決定（ふかけってい）

In Article 56, paragraph (2), a decision under Article 32, paragraph (1) of the Act on General Rules for National Taxes fixing, after an examination, the tax payable — and in some cases the tax base — for a national tax whose amount is fixed by the authorities (賦課課税方式); here, for consumption tax on the taxable goods (課税貨物) referred to in Article 47, paragraph (2).

申告納税方式（しんこくのうぜいほうしき）

The self-assessment system as defined in Article 6-2, paragraph (1), item (i) of the Customs Act: the tax payable is fixed by the taxpayer's own return, and by a decision of the Director-General of Customs (税関長) only where no return is made, the calculation does not follow the law, or the amount otherwise differs from what customs found on examination.

一般申告課税貨物（いっぱんしんこくかぜいかもつ）

In Article 30, taxable goods (課税貨物) taken out of a bonded area (保税地域) for which a return was filed under Article 47, paragraph (1), other than a special return (特例申告書) in the case of paragraph (3) of that Article, or under paragraph (2) of that Article; the day they are taken out fixes the taxable period (課税期間) from whose tax the tax on them is deducted.

消費税特例申告（しょうひぜいとくれいしんこく）

In the supplementary provisions (附則) of Act No. 22 of 2005, a return of consumption tax on taxable goods taken out of a bonded area (保税地域), filed with the customs director (税関長) under Article 47, paragraph (1) of the Consumption Tax Act by an importer using the special declaration procedure (特例申告) of the Customs Act, for which paragraph (3) of that Article sets the filing deadline at the end of the month after the month the goods were taken out.