In this Act, the meanings of the terms set forth in the following items are as prescribed respectively in those items:
この法律において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
Person under a duty of support: a spouse and a relative prescribed in Article 877 (Persons under a Duty to Support One Another) of the Civil Code (Act No. 89 of 1896);
扶養義務者 配偶者及び民法（明治二十九年法律第八十九号）第八百七十七条（扶養義務者）に規定する親族をいう。
Return filed by the due date: except in the case of Article 50, paragraph (2), a return pursuant to the provisions of Article 27, paragraphs (1) and (2), Article 28, paragraphs (1) and (2), and Article 29;
Return filed after the deadline: a return filed after the deadline prescribed in Article 18, paragraph (2) (Return Filed after the Deadline) of the Act on General Rules for National Taxes (Act No. 66 of 1962);
期限後申告書 国税通則法（昭和三十七年法律第六十六号）第十八条第二項（期限後申告書）に規定する期限後申告書をいう。
Amended return: an amended return prescribed in Article 19, paragraph (3) (Amended Return) of the Act on General Rules for National Taxes;
修正申告書 国税通則法第十九条第三項（修正申告書）に規定する修正申告書をいう。
Reassessment: a reassessment pursuant to the provisions of Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of the Act on General Rules for National Taxes;
更正 国税通則法第二十四条（更正）又は第二十六条（再更正）の規定による更正をいう。
Determination: except in the case of Article 33-2, a determination pursuant to the provisions of Article 25 (Determination) of the Act on General Rules for National Taxes.
決定 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）の規定による決定をいう。