national tax: a tax that the national government imposes, other than customs duty, tonnage tax, special tonnage tax, forest environment tax, and special corporate enterprise tax;

national withholding tax: income tax subject to withholding and international tourist tax subject to special collection as prescribed in Article 2, paragraph (1), item (vii) (Definitions) of the International Tourist Tax Act (Act No. 16 of 2018) (excluding accessory tax pertaining to these taxes);

consumption tax, etc.: consumption tax, liquor tax, tobacco tax, gasoline tax, local gasoline tax, petroleum gas tax, and petroleum and coal tax;

accessory tax: from among national taxes, delinquent tax, interest tax, penalty tax for understatement, penalty tax for failure to file, penalty tax for failure to pay, and heavy penalty tax;

taxpayer: a person who is obligated to pay a national tax (excluding national withholding tax) under the provisions of the national tax laws (excluding a person secondarily liable for tax payment and a guarantor of a national tax as prescribed in the National Tax Collection Act (Act No. 147 of 1959)) and a person who must collect national withholding tax and pay it to the national government;

tax return: a return in which any of the matters listed below, and other necessary matters concerning the matters, are stated in relation to a national tax using the self-assessment system pursuant to the provisions of the national tax laws, including a return for receiving payment of a national tax refund under the provisions of the national tax laws (hereinafter referred to as a "refund") in which any of these matters is stated:

The tax basis (in the case of a national tax for which the tax basis amount or the tax basis quantity is provided under the national tax laws, such tax basis amount or tax basis quantity; the same applies hereinafter);

The amount to be deducted from the tax basis;

Any of the following amounts (hereinafter referred to as the "amount of net loss, etc."):

The amount of net loss or the amount of casualty loss as prescribed in the Income Tax Act (Act No. 33 of 1965) that arose in or before the year in question, which, pursuant to the provisions of that Act, may be carried forward and deducted in sequence in calculating the amount of income for the following year or subsequent years, or may be used as the basis for calculating the amount of a refund pertaining to income for the previous year;

The amount of loss as prescribed in the Corporation Tax Act (Act No. 34 of 1965) that arose in or before the business year in question (including an amount deemed to be an amount of loss pursuant to the provisions of Article 57, paragraph (2) (Carryforward of Losses) of that Act), which, pursuant to the provisions of that Act, may be carried forward and deducted in sequence in calculating the amount of income for the following business year or subsequent business years, or may be used as the basis for calculating the amount of a refund pertaining to income for the previous business year or any earlier business year;

If there is an amount deducted through application of Article 21-12 (Special Deduction for Gift Tax under the Settlement at the Time of Inheritance Taxation) of the Inheritance Tax Act (Act No. 73 of 1950) pursuant to the provisions of that Article, the balance remaining after deducting the total of those amounts from 25 million yen.

The payable tax amount;

The tax amount equivalent to the amount of a refund;

The amount to be deducted from the calculation of the tax amount set forth in (d) or the tax amount to be used as the basis for the calculation of the amount of a refund;

statutory tax return due date:the due date for filing a tax return under the provisions of the national tax laws; or

statutory payment due date: the due date for payment of a national tax under the provisions of the national tax laws (in the case of the national taxes listed below, the due date or the day specified respectively therein); in this case, the due date advanced as prescribed in Article 38, paragraph (2) (Advance Demand) and the due date extended by postponement of tax payment under the provisions of the Income Tax Act or the Inheritance Tax Act (hereinafter referred to as "postponement of tax payment"), extended under a tax payment grace period as prescribed in Article 47, paragraph (1) (Notice of Tax Payment Grace Period) or extended by a collection grace period or a delinquent tax collection procedure execution grace period are not to be regarded as the due date for payment of the national tax:

A national tax payable under the provisions of Article 35, paragraph (2) (Payment of National Tax using the Self-Assessment System): the due date for payment of the national tax where the provisions of the national tax laws are applied after deeming the amount of national tax to be the payable tax amount that was stated in the return filed by the due date in connection with the national tax;

A national tax (excluding a national tax which falls under the categories listed in (c) or (d)) for which notice of tax payment is given after a day designated as the due date for payment of the national tax pursuant to the provisions of the national tax laws:the due date;

A national tax subject to the official assessment system that is to be collected immediately upon the occurrence of a certain event pursuant to the provisions of national tax laws:the day on which the event occurs;

Accessory tax: the due date for payment of the national tax which is the cause of the payment or collection of such accessory tax (if the national tax falls under any of the national tax categories listed in (a) through (c), the due date or day listed respectively in (a) through (c) which pertains to the national tax (in the case of penalty taxes for understatement and for failure to file as well as the heavy penalty tax prescribed in Article 35, paragraph (3), which pertains to land value tax, the earlier due date)).

taxable period: the period that serves as the basis for calculating the tax basis of a national tax under the provisions of the national tax laws (for consumption tax imposed on the transfer, etc. of taxable assets (meaning the transfer, etc. of taxable assets as prescribed in Article 2, paragraph (1), item (ix) (Definitions) of the Consumption Tax Act (Act No. 108 of 1988), excluding that which falls under the category of the transfer, etc. of specified assets as prescribed in item (viii)-2 of that paragraph; the same applies in Article 15, paragraph (2), item (vii) (Establishment of Tax Liability and Determination of the Payable Tax Amount)) and on specified taxable purchases (meaning specified taxable purchases as prescribed in Article 5, paragraph (1) (Taxpayers) of that Act; the same applies in that item) (hereinafter referred to as "consumption tax on the transfer, etc. of a taxable asset"), the taxable period prescribed in Article 19 (Taxable Period) of that Act);

compulsory liquidation procedure: a delinquent tax collection procedure (including a disposition conducted in accordance with the rules for that procedure), compulsory execution, an auction for the exercise of a security interest, proceedings for the exercise of an enterprise mortgage, proceedings for the exercise of an enterprise value charge, and bankruptcy proceedings;