in Japan or outside Japan
国内又は国外（ こくないまたはこくがい ）
In Chapter II (special provisions on the Income Tax Act), "in Japan" (国内) means the area where the Income Tax Act is in force and "outside Japan" (国外) the area outside it, as Article 2, paragraph (1), items (i) and (ii) of that Act define them.
それぞれ所得税法第二条第一項第一号又は第二号に規定する国内又は国外
Article 2, paragraph (1), item (i) See it in the glossary resident or nonresident
居住者又は非居住者（ きょじゅうしゃまたはひきょじゅうしゃ ）
In Chapter II (special provisions on the Income Tax Act), a resident — an individual who has a domicile (住所) in Japan or has had a residence (居所) there continuously for one year or more up to now — or a nonresident — any other individual — as defined in Article 2, paragraph (1), items (iii) and (v) of the Income Tax Act.
それぞれ所得税法第二条第一項第三号又は第五号に規定する居住者又は非居住者
Article 2, paragraph (1), item (i-2) See it in the glossary domestic corporation or foreign corporation
内国法人又は外国法人（ ないこくほうじんまたはがいこくほうじん ）
In Chapter II (special provisions on the Income Tax Act), a domestic corporation — a corporation with its head office or principal office in Japan — or a foreign corporation — any other corporation — as defined in Article 2, paragraph (1), items (vi) and (vii) of the Income Tax Act, each including an association or foundation without juridical personality (人格のない社団等), one that is not a corporation but has a named representative or administrator, whose head office or principal office is in Japan or, for a foreign corporation, outside Japan.
それぞれ所得税法第二条第一項第六号又は第七号に規定する内国法人又は外国法人をいい、それぞれ同項第八号に規定する人格のない社団等で、第一号に規定する国内に本店若しくは主たる事務所を有するもの又は同号に規定する国外に本店若しくは主たる事務所を有するものを含む
Article 2, paragraph (1), item (ii) See it in the glossary depreciable assets
減価償却資産（ げんかしょうきゃくしさん ）
In Chapter II (special provisions on the Income Tax Act), depreciable assets as defined in Article 2, paragraph (1), item (xix) of the Income Tax Act: buildings, structures, machinery and equipment, ships, vehicles and transport equipment, tools, furniture and fixtures, mining rights and other assets that are a source of real estate income (不動産所得) or miscellaneous income (雑所得), or are used in an activity producing real estate, business (事業所得), timber (山林所得) or miscellaneous income, and that must be depreciated, as a Cabinet Order (政令) specifies.
所得税法第二条第一項第十九号に規定する減価償却資産
Article 2, paragraph (1), item (vi) See it in the glossary deferred asset
繰延資産（ くりのべしさん ）
In Chapter II (special provisions on the Income Tax Act), deferred assets as defined in Article 2, paragraph (1), item (xx) of the Income Tax Act: expenses an individual pays in connection with an activity producing real estate income (不動産所得), business income (事業所得), timber income (山林所得) or miscellaneous income (雑所得) whose effect lasts a year or more after the day of payment, of kinds a Cabinet Order (政令) specifies.
所得税法第二条第一項第二十号に規定する繰延資産
Article 2, paragraph (1), item (vi-2) See it in the glossary tax return
確定申告書（ かくていしんこくしょ ）
In Chapter II (special provisions on the Income Tax Act), a tax return as defined in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act: a final return filed under Part II, Chapter V, Section 2, Subsections 1 and 2 of that Act (including as Article 166 applies them to nonresidents), including such a return filed after the due date.
所得税法第二条第一項第三十七号に規定する確定申告書
Article 2, paragraph (1), item (x) See it in the glossary blue return
青色申告書（ あおいろしんこくしょ ）
In Chapter II (special provisions on the Income Tax Act), a blue return as defined in Article 2, paragraph (1), item (xl) of the Income Tax Act: a final return (確定申告書), or an amended return (修正申告書) to it, filed on a blue form under Article 143 of that Act (including as Article 166 applies it to nonresidents).
所得税法第二条第一項第四十号に規定する青色申告書
Article 2, paragraph (1), item (xi) See it in the glossary tax return form filed after the due date
期限後申告書（ きげんごしんこくしょ ）
In Chapter II (special provisions on the Income Tax Act), a tax return filed after the due date as defined in Article 18, paragraph (2) of the Act on General Rules for National Taxes: a tax return (納税申告書) that a person who should have filed one by the due date (including certain persons who could have filed a final loss return) files under paragraph (1) of that Article after that date, up until the district tax office director (税務署長) makes a determination (決定) of the tax.
国税通則法第十八条第二項に規定する期限後申告書
Article 2, paragraph (1), item (xii) See it in the glossary amended return form
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
Article 2, paragraph (1), item (xiii) See it in the glossary due date for filing a tax return
確定申告期限（ かくていしんこくきげん ）
In Chapter II (special provisions on the Income Tax Act), the due date for filing a tax return as defined in Article 2, paragraph (1), item (xli) of the Income Tax Act: the deadline for filing a final return under Article 120, paragraph (1) of that Act or, for a person who dies or leaves Japan during the year, under Article 125, paragraph (1) or Article 127, paragraph (1) of that Act, each including as Article 166 applies it to nonresidents.
所得税法第二条第一項第四十一号に規定する確定申告期限
Article 2, paragraph (1), item (xiv) See it in the glossary request for reassessment
更正の請求（ こうせいのせいきゅう ）
In Chapter II (special provisions on the Income Tax Act), a request for reassessment as defined in Article 23, paragraph (2) of the Act on General Rules for National Taxes: a request under paragraph (1) of that Article that the district tax office director (税務署長) correct (更正) a return the person filed because it overstated the tax or understated a loss or refund, made within five years of the statutory due date (ten years in one case for corporation tax), or within two months of grounds paragraph (2) lists, such as a court judgment changing the facts the tax was computed on.
国税通則法第二十三条第二項に規定する更正の請求
Article 2, paragraph (1), item (xv) See it in the glossary written request for reassessment
更正請求書（ こうせいせいきゅうしょ ）
The written request, defined in Article 23, paragraph (3) of the Act on General Rules for National Taxes, by which a taxpayer asks the district tax office director (税務署長) to reassess tax already declared, stating the corrected figures and the reasons.
国税通則法第二十三条第三項に規定する更正請求書
Article 2, paragraph (1), item (xvi) See it in the glossary in Japan or outside Japan
国内又は国外（ こくないまたはこくがい ）
In Chapter III (special provisions on the Corporation Tax Act), "in Japan" (国内) means the area where the Corporation Tax Act is in force and "outside Japan" (国外) the area outside it, as Article 2, items (i) and (ii) of that Act define them.
それぞれ法人税法第二条第一号又は第二号に規定する国内又は国外
Article 2, paragraph (2), item (i) See it in the glossary domestic corporation or foreign corporation
内国法人又は外国法人（ ないこくほうじんまたはがいこくほうじん ）
In Chapter III (special provisions on the Corporation Tax Act), a domestic corporation — a corporation with its head office or principal office in Japan — or a foreign corporation — any other corporation — as defined in Article 2, items (iii) and (iv) of the Corporation Tax Act, each including an association or foundation without juridical personality (人格のない社団等), one that is not a corporation but has a named representative or administrator, whose head office or principal office is in Japan or, for a foreign corporation, outside Japan.
それぞれ法人税法第二条第三号又は第四号に規定する内国法人又は外国法人をいい、それぞれ第二号に規定する人格のない社団等で、前号に規定する国内に本店若しくは主たる事務所を有するもの又は同号に規定する国外に本店若しくは主たる事務所を有するものを含む
Article 2, paragraph (2), item (i-2) See it in the glossary public service corporation
公共法人（ こうきょうほうじん ）
In Chapter III (special provisions on the Corporation Tax Act), a public service corporation as defined in Article 2, item (v) of the Corporation Tax Act: a corporation listed in Appended Table 1 (別表第一) of that Act, such as a local government (地方公共団体), a national university corporation (国立大学法人) or a local incorporated administrative agency (地方独立行政法人).
法人税法第二条第五号に規定する公共法人
Article 2, paragraph (2), item (i-3) See it in the glossary public interest corporation, etc.
公益法人等（ こうえきほうじんとう ）
In Chapter III (special provisions on the Corporation Tax Act), a public interest corporation, etc. as defined in Article 2, item (vi) of the Corporation Tax Act: a corporation listed in Appended Table 2 (別表第二) of that Act, such as a public interest incorporated association or foundation (公益社団法人, 公益財団法人), a school corporation (学校法人) or a religious corporation (宗教法人).
法人税法第二条第六号に規定する公益法人等
Article 2, paragraph (2), item (i-4) See it in the glossary cooperative, etc.
協同組合等（ きょうどうくみあいとう ）
In Chapter III (special provisions on the Corporation Tax Act), a cooperative, etc. as defined in Article 2, item (vii) of the Corporation Tax Act: a corporation listed in Appended Table 3 (別表第三) of that Act, such as an agricultural cooperative (農業協同組合), a fishery cooperative (漁業協同組合), a consumer cooperative (消費生活協同組合) or a shinkin bank (信用金庫).
法人税法第二条第七号に規定する協同組合等
Article 2, paragraph (2), item (i-5) See it in the glossary association or foundation without juridical personality
人格のない社団等（ じんかくのないしゃだんとう ）
An association or foundation that is not a legal person but has a set representative or manager, which this Act treats as a corporation.
法人税法第二条第八号に規定する人格のない社団等
Article 2, paragraph (2), item (ii) See it in the glossary ordinary corporation
普通法人（ ふつうほうじん ）
In Chapter III (special provisions on the Corporation Tax Act), an ordinary corporation as defined in Article 2, item (ix) of the Corporation Tax Act: a corporation other than a public service corporation (公共法人), a public interest corporation, etc. (公益法人等) or a cooperative, etc. (協同組合等), not counting an association or foundation without juridical personality (人格のない社団等).
法人税法第二条第九号に規定する普通法人
Article 2, paragraph (2), item (ii-2) See it in the glossary merged corporation
被合併法人（ ひがっぺいほうじん ）
In Chapter III (special provisions on the Corporation Tax Act), a merged corporation as defined in Article 2, item (xi) of the Corporation Tax Act: a corporation that transfers its assets and liabilities to another by a merger.
法人税法第二条第十一号に規定する被合併法人
Article 2, paragraph (2), item (iii) See it in the glossary merging corporation
合併法人（ がっぺいほうじん ）
In Chapter III (special provisions on the Corporation Tax Act), a merging corporation as defined in Article 2, item (xii) of the Corporation Tax Act: a corporation that receives the assets and liabilities of a merged corporation (被合併法人) by a merger.
法人税法第二条第十二号に規定する合併法人
Article 2, paragraph (2), item (iv) See it in the glossary splitting corporation
分割法人（ ぶんかつほうじん ）
In Chapter III (special provisions on the Corporation Tax Act), a splitting corporation as defined in Article 2, item (xii)-2 of the Corporation Tax Act: a corporation that transfers its assets or liabilities to another by a company split (分割).
法人税法第二条第十二号の二に規定する分割法人
Article 2, paragraph (2), item (v) See it in the glossary succeeding corporation in a company split
分割承継法人（ ぶんかつしょうけいほうじん ）
In Chapter III (special provisions on the Corporation Tax Act), a succeeding corporation in a company split as defined in Article 2, item (xii)-3 of the Corporation Tax Act: a corporation that receives assets or liabilities from a splitting corporation (分割法人) by a company split (分割).
法人税法第二条第十二号の三に規定する分割承継法人
Article 2, paragraph (2), item (vi) See it in the glossary corporation making a capital contribution in kind
現物出資法人（ げんぶつしゅっしほうじん ）
In Chapter III (special provisions on the Corporation Tax Act), a corporation making a capital contribution in kind as defined in Article 2, item (xii)-4 of the Corporation Tax Act: a corporation that transfers its assets, or its assets together with its liabilities, by a capital contribution in kind (現物出資).
法人税法第二条第十二号の四に規定する現物出資法人
Article 2, paragraph (2), item (vii) See it in the glossary corporation receiving a capital contribution in kind
被現物出資法人（ ひげんぶつしゅっしほうじん ）
In Chapter III (special provisions on the Corporation Tax Act), a corporation receiving a capital contribution in kind as defined in Article 2, item (xii)-5 of the Corporation Tax Act: a corporation that receives assets, or assets together with liabilities, from a corporation making a capital contribution in kind (現物出資法人) by such a contribution.
法人税法第二条第十二号の五に規定する被現物出資法人
Article 2, paragraph (2), item (viii) See it in the glossary corporation making a distribution in kind
現物分配法人（ げんぶつぶんぱいほうじん ）
In Chapter III (special provisions on the Corporation Tax Act), a corporation making a distribution in kind as defined in Article 2, item (xii)-5-2 of the Corporation Tax Act: a corporation that transfers its assets by a distribution in kind (現物分配) — its giving assets other than money to its shareholders, etc. by a dividend of surplus or of profits or a distribution of surplus, a distribution of residual assets on dissolution, or one of the events in Article 24, paragraph (1), items (v) to (vii) of that Act; public interest corporations, etc. (公益法人等) and associations or foundations without juridical personality (人格のない社団等) aside.
法人税法第二条第十二号の五の二に規定する現物分配法人
Article 2, paragraph (2), item (ix) See it in the glossary corporation receiving a distribution in kind
被現物分配法人（ ひげんぶつぶんぱいほうじん ）
In Chapter III (special provisions on the Corporation Tax Act), a corporation receiving a distribution in kind as defined in Article 2, item (xii)-5-3 of the Corporation Tax Act: a corporation that receives assets from a corporation making a distribution in kind (現物分配法人) by a distribution in kind (現物分配).
法人税法第二条第十二号の五の三に規定する被現物分配法人
Article 2, paragraph (2), item (x) See it in the glossary wholly owned subsidiary corporation in a share exchange or similar act
株式交換等完全子法人（ かぶしきこうかんとうかんぜんこほうじん ）
In Chapter III (special provisions on the Corporation Tax Act), a wholly owned subsidiary corporation in a share exchange or similar act as defined in Article 2, item (xii)-6-2 of the Corporation Tax Act: a corporation whose shareholders had another corporation acquire their shares in it by a share exchange (株式交換), or the target corporation (対象法人) of one of the other acts that item (xii)-16 counts as a share exchange, etc. (株式交換等) — a resolution to acquire a whole class of shares, a share consolidation or a demand for the sale of all shares — by which it comes under the full control (完全支配関係) of its largest shareholder or of the one shareholder making the demand.
法人税法第二条第十二号の六の二に規定する株式交換等完全子法人
Article 2, paragraph (2), item (x-2) See it in the glossary wholly owned subsidiary corporation in a share transfer
株式移転完全子法人（ かぶしきいてんかんぜんこほうじん ）
In Chapter III (special provisions on the Corporation Tax Act), a wholly owned subsidiary corporation in a share transfer as defined in Article 2, item (xii)-6-5 of the Corporation Tax Act: a corporation whose shareholders, through a share transfer (株式移転), had the corporation newly formed by it acquire their shares in it.
法人税法第二条第十二号の六の五に規定する株式移転完全子法人
Article 2, paragraph (2), item (x-3) See it in the glossary group tax sharing parent corporation
通算親法人（ つうさんおやほうじん ）
In Chapter III (special provisions on the Corporation Tax Act), a group tax sharing parent corporation as defined in Article 2, item (xii)-6-7 of the Corporation Tax Act: a parent corporation (親法人) as described in Article 64-9, paragraph (1) of that Act — a domestic ordinary corporation (普通法人) or cooperative, etc. (協同組合等) not of the kinds that paragraph excludes — that has the approval of the Commissioner of the National Tax Agency (国税庁長官) under that paragraph to use the group tax sharing system.
法人税法第二条第十二号の六の七に規定する通算親法人
Article 2, paragraph (2), item (x-4) See it in the glossary group tax sharing subsidiary corporation
通算子法人（ つうさんこほうじん ）
In Chapter III (special provisions on the Corporation Tax Act), a group tax sharing subsidiary corporation as defined in Article 2, item (xii)-7 of the Corporation Tax Act: a domestic corporation under the full controlling interest (完全支配関係) of a parent corporation (親法人), as described in Article 64-9, paragraph (2) of that Act, that has the approval of the Commissioner of the National Tax Agency (国税庁長官) under paragraph (1) of that Article to use the group tax sharing system.
法人税法第二条第十二号の七に規定する通算子法人
Article 2, paragraph (2), item (x-5) See it in the glossary group tax sharing corporation
通算法人（ つうさんほうじん ）
In Chapter III (special provisions on the Corporation Tax Act), a group tax sharing corporation as defined in Article 2, item (xii)-7-2 of the Corporation Tax Act: a group tax sharing parent corporation (通算親法人) or subsidiary corporation (通算子法人) — a parent corporation, or a domestic corporation under its full controlling interest (完全支配関係), that has the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 64-9, paragraph (1) of that Act to use the group tax sharing system.
法人税法第二条第十二号の七の二に規定する通算法人
Article 2, paragraph (2), item (x-6) See it in the glossary group tax sharing full controlling interest
通算完全支配関係（ つうさんかんぜんしはいかんけい ）
In Chapter III (special provisions on the Corporation Tax Act), a group tax sharing full controlling interest as defined in Article 2, item (xii)-7-7 of the Corporation Tax Act: the full controlling interest (完全支配関係) between a group tax sharing parent corporation (通算親法人) and a group tax sharing subsidiary corporation (通算子法人), limited to the relationship a Cabinet Order (政令) sets under Article 64-9, paragraph (1) of that Act, or the relationship between group tax sharing subsidiary corporations that each have such an interest with the parent.
法人税法第二条第十二号の七の七に規定する通算完全支配関係
Article 2, paragraph (2), item (x-7) See it in the glossary qualified merger
適格合併（ てきかくがっぺい ）
In Chapter III (special provisions on the Corporation Tax Act), a qualified merger as defined in Article 2, item (xii)-8 of the Corporation Tax Act: a merger between corporations in a full controlling interest (完全支配関係) or similar relationship, between corporations in a controlling interest (支配関係) that meets further conditions, or for running a business jointly, as that item and a Cabinet Order (政令) set out, in which the merged corporation's shareholders receive nothing but shares of either the merging corporation or its wholly owning parent — dividends, payments to shareholders who oppose the merger and, where the merging corporation already holds two-thirds or more of the merged corporation's shares, payments to its other shareholders aside.
法人税法第二条第十二号の八に規定する適格合併
Article 2, paragraph (2), item (xi) See it in the glossary company split by split-off
分割型分割（ ぶんかつがたぶんかつ ）
In Chapter III (special provisions on the Corporation Tax Act), a company split by split-off as defined in Article 2, item (xii)-9 of the Corporation Tax Act: a company split (分割) in which all the shares and other assets given as consideration for the split go to the splitting corporation's (分割法人) shareholders, etc. on the day of the split or directly, or a split with no consideration (無対価分割) where, just before it, the succeeding corporation (分割承継法人) holds all the splitting corporation's issued shares, etc. or the splitting corporation holds no shares of the succeeding corporation.
法人税法第二条第十二号の九に規定する分割型分割
Article 2, paragraph (2), item (xii) See it in the glossary company split by spin-off
分社型分割（ ぶんしゃがたぶんかつ ）
In Chapter III (special provisions on the Corporation Tax Act), a company split by spin-off as defined in Article 2, item (xii)-10 of the Corporation Tax Act: a company split (分割) in which the assets the splitting corporation (分割法人) receives as consideration are not given to its shareholders, etc. on the day of the split (splits with no consideration aside), or a split with no consideration (無対価分割) where, just before it, the splitting corporation holds shares of the succeeding corporation (分割承継法人) and the succeeding corporation does not hold all the splitting corporation's issued shares, etc.
法人税法第二条第十二号の十に規定する分社型分割
Article 2, paragraph (2), item (xiii) See it in the glossary qualified company split
適格分割（ てきかくぶんかつ ）
In Chapter III (special provisions on the Corporation Tax Act), a qualified company split as defined in Article 2, item (xii)-11 of the Corporation Tax Act: a company split (分割) of one of the kinds that item lists — between corporations in a full controlling interest (完全支配関係) or similar relationship, between corporations in a controlling interest (支配関係) that meets further conditions, for running a business jointly, or for carrying on the splitting corporation's business independently in a newly formed corporation, as a Cabinet Order (政令) specifies — in which nothing but shares of either the succeeding corporation or its wholly owning parent is given as consideration and, in a company split by split-off (分割型分割), those shares are given in proportion to the shareholdings in the splitting corporation.
法人税法第二条第十二号の十一に規定する適格分割
Article 2, paragraph (2), item (xiv) See it in the glossary qualified company split by split-off
適格分割型分割（ てきかくぶんかつがたぶんかつ ）
In Chapter III (special provisions on the Corporation Tax Act), a qualified company split by split-off as defined in Article 2, item (xii)-12 of the Corporation Tax Act: a company split by split-off (分割型分割) that is a qualified company split (適格分割).
法人税法第二条第十二号の十二に規定する適格分割型分割
Article 2, paragraph (2), item (xv) See it in the glossary qualified capital contribution in kind
適格現物出資（ てきかくげんぶつしゅっし ）
In Chapter III (special provisions on the Corporation Tax Act), a qualified capital contribution in kind as defined in Article 2, item (xii)-14 of the Corporation Tax Act: a capital contribution in kind (現物出資) between corporations in a full controlling interest (完全支配関係) or similar relationship, between corporations in a controlling interest (支配関係) that meets further conditions, or for running a business jointly, as that item and a Cabinet Order (政令) set out, in which the contributing corporation receives only shares of the receiving corporation — other than contributions that item excludes, such as moving real estate in Japan or other domestic assets to a foreign corporation.
法人税法第二条第十二号の十四に規定する適格現物出資
Article 2, paragraph (2), item (xvi) See it in the glossary qualified in-kind distribution
適格現物分配（ てきかくげんぶつぶんぱい ）
In Chapter III (special provisions on the Corporation Tax Act), a qualified in-kind distribution as defined in Article 2, item (xii)-15 of the Corporation Tax Act: a distribution in kind (現物分配) by a domestic corporation in which the only recipients of the assets are domestic ordinary corporations (普通法人) or cooperatives, etc. (協同組合等) in a full controlling interest (完全支配関係) with it immediately before the distribution.
法人税法第二条第十二号の十五に規定する適格現物分配
Article 2, paragraph (2), item (xvii) See it in the glossary permanent establishment
恒久的施設（ こうきゅうてきしせつ ）
In Chapter III (special provisions on the Corporation Tax Act), a permanent establishment as defined in Article 2, item (xii)-19 of the Corporation Tax Act: a branch, factory or other fixed place of business in Japan of a foreign corporation, a place in Japan where it carries out construction or installation work or supervises such work, or a person in Japan with authority to conclude contracts on its behalf, each as a Cabinet Order (政令) specifies; for a foreign corporation covered by a tax treaty Japan has concluded that provides otherwise, what the treaty sets as a permanent establishment in Japan.
法人税法第二条第十二号の十九に規定する恒久的施設
Article 2, paragraph (2), item (xvii-2) See it in the glossary profit-making business
収益事業（ しゅうえきじぎょう ）
In Chapter III (special provisions on the Corporation Tax Act), a profit-making business as defined in Article 2, item (xiii) of the Corporation Tax Act: a sales, manufacturing or other business a Cabinet Order (政令) specifies that is carried on continuously from a place of business.
法人税法第二条第十三号に規定する収益事業
Article 2, paragraph (2), item (xviii) See it in the glossary business year
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
Article 2, paragraph (2), item (xix) See it in the glossary the amount of revenue reserves
利益積立金額（ りえきつみたてきんがく ）
In Chapter III (special provisions on the Corporation Tax Act), the amount of revenue reserves as defined in Article 2, item (xviii) of the Corporation Tax Act: the amount, computed as a Cabinet Order (政令) specifies, of a corporation's income that it has kept rather than paid out.
法人税法第二条第十八号に規定する利益積立金額
Article 2, paragraph (2), item (xx) See it in the glossary the amount of loss
欠損金額（ けっそんきんがく ）
In Chapter III (special provisions on the Corporation Tax Act), the amount of loss as defined in Article 2, item (xix) of the Corporation Tax Act: the amount by which a corporation's deductible expenses (損金の額) for a business year exceed its gross profits (益金の額) for that year in computing its income.
法人税法第二条第十九号に規定する欠損金額
Article 2, paragraph (2), item (xxi) See it in the glossary inventory assets
棚卸資産（ たなおろししさん ）
In Chapter III (special provisions on the Corporation Tax Act), inventory assets as defined in Article 2, item (xx) of the Corporation Tax Act: goods, products, semi-finished products, work in progress, raw materials and other assets that must be counted in stocktaking, as a Cabinet Order (政令) specifies, other than securities and the short-term trading commodities, etc. (短期売買商品等) of Article 61, paragraph (1) of that Act.
法人税法第二条第二十号に規定する棚卸資産
Article 2, paragraph (2), item (xxii) See it in the glossary fixed assets
固定資産（ こていしさん ）
In Chapter III (special provisions on the Corporation Tax Act), a fixed asset as defined in Article 2, item (xxii) of the Corporation Tax Act: land (including rights over land), depreciable assets, telephone subscription rights and other assets a Cabinet Order (政令) specifies.
法人税法第二条第二十二号に規定する固定資産
Article 2, paragraph (2), item (xxiii) See it in the glossary depreciable assets
減価償却資産（ げんかしょうきゃくしさん ）
In Chapter III (special provisions on the Corporation Tax Act), depreciable assets as defined in Article 2, item (xxiii) of the Corporation Tax Act: buildings, structures, machinery and equipment, ships, vehicles and transport equipment, tools, furniture and fixtures, mining rights and other assets that must be depreciated, as a Cabinet Order (政令) specifies.
法人税法第二条第二十三号に規定する減価償却資産
Article 2, paragraph (2), item (xxiv) See it in the glossary deferred asset
繰延資産（ くりのべしさん ）
In Chapter III (special provisions on the Corporation Tax Act), deferred assets as defined in Article 2, item (xxiv) of the Corporation Tax Act: expenses a corporation pays whose effect lasts a year or more after the day of payment, of kinds a Cabinet Order (政令) specifies.
法人税法第二条第二十四号に規定する繰延資産
Article 2, paragraph (2), item (xxv) See it in the glossary accounting as an expense or loss
損金経理（ そんきんけいり ）
In Chapter III (special provisions on the Corporation Tax Act), accounting as an expense or loss as defined in Article 2, item (xxv) of the Corporation Tax Act — a corporation recording an amount as an expense or loss in its finalized accounts (確定した決算) — except that, in computing the amounts for an interim return based on provisional accounts under Article 72, paragraph (1), item (i) or Article 144-4, paragraph (1), item (i) or (ii) or paragraph (2), item (i) of that Act, it means recording the amount as an expense or loss in the accounts settled for the period those provisions use (for a group tax sharing subsidiary corporation (通算子法人), the period in Article 72, paragraph (5), item (i) of that Act).
法人税法第二条第二十五号に規定する損金経理（同法第七十二条第一項第一号又は第百四十四条の四第一項第一号若しくは第二号若しくは第二項第一号に掲げる金額を計算する場合にあつては、同法第七十二条第一項又は第百四十四条の四第一項若しくは第二項に規定する期間（第十号の五に規定する通算子法人にあつては、同法第七十二条第五項第一号に規定する期間）に係る決算において費用又は損失として経理すること）
Article 2, paragraph (2), item (xxvi) See it in the glossary trust subject to corporation taxation
法人課税信託（ ほうじんかぜいしんたく ）
In Chapter III (special provisions on the Corporation Tax Act), a trust subject to corporation taxation as defined in Article 2, item (xxix)-2 of the Corporation Tax Act: a trust that provides for issuing certificates of its beneficial interests, a trust with no beneficiary, certain trusts a corporation sets up of its business or with itself or a related person as trustee, an investment trust (投資信託) or a specific purpose trust (特定目的信託) as other Acts define them — other than a collective investment trust (集団投資信託), a retirement pension trust, etc. (退職年金等信託) or a public interest trust, etc. (公益信託等).
法人税法第二条第二十九号の二に規定する法人課税信託
Article 2, paragraph (2), item (xxvii) See it in the glossary final return, etc.
確定申告書等（ かくていしんこくしょとう ）
In Chapter III (special provisions on the Corporation Tax Act), an interim return (中間申告書) as defined in Article 2, item (xxx) of the Corporation Tax Act that states the matters listed in Article 72, paragraph (1) or Article 144-4, paragraph (1) or (2) of that Act — an interim return based on provisional accounts for the first six months of the business year — together with a final return (確定申告書) as defined in Article 2, item (xxxi) of that Act.
法人税法第二条第三十号に規定する中間申告書で同法第七十二条第一項各号に掲げる事項を記載したもの及び同法第百四十四条の四第一項各号又は第二項各号に掲げる事項を記載したもの並びに同法第二条第三十一号に規定する確定申告書
Article 2, paragraph (2), item (xxviii) See it in the glossary blue return
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
Article 2, paragraph (2), item (xxix) See it in the glossary tax return form filed after the due date
期限後申告書（ きげんごしんこくしょ ）
In Chapter III (special provisions on the Corporation Tax Act), a tax return filed after the due date as defined in Article 18, paragraph (2) of the Act on General Rules for National Taxes: a tax return (納税申告書) that a person who should have filed one by the due date (including certain persons who could have filed a final loss return) files under paragraph (1) of that Article after that date, up until the district tax office director (税務署長) makes a determination (決定) of the tax.
国税通則法第十八条第二項に規定する期限後申告書
Article 2, paragraph (2), item (xxx) See it in the glossary amended return form
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
Article 2, paragraph (2), item (xxxi) See it in the glossary written request for reassessment
更正請求書（ こうせいせいきゅうしょ ）
The written request, defined in Article 23, paragraph (3) of the Act on General Rules for National Taxes, by which a taxpayer asks the district tax office director (税務署長) to reassess tax already declared, stating the corrected figures and the reasons.
国税通則法第二十三条第三項に規定する更正請求書
Article 2, paragraph (2), item (xxxii) See it in the glossary return filed by the due date
期限内申告書（ きげんないしんこくしょ ）
In Chapter IV (special provisions on the Inheritance Tax Act), a return filed by the due date as defined in Article 17, paragraph (2) of the Act on General Rules for National Taxes: a tax return a taxpayer must file with the district tax office director (税務署長) by the statutory due date for a national tax assessed by self-assessment (申告納税方式).
国税通則法第十七条第二項に規定する期限内申告書
Article 2, paragraph (3), item (i) See it in the glossary tax return form filed after the due date
期限後申告書（ きげんごしんこくしょ ）
In Chapter IV (special provisions on the Inheritance Tax Act), a tax return filed after the due date as defined in Article 18, paragraph (2) of the Act on General Rules for National Taxes: a tax return (納税申告書) that a person who should have filed one by the due date (including certain persons who could have filed a final loss return) files under paragraph (1) of that Article after that date, up until the district tax office director (税務署長) makes a determination (決定) of the tax.
国税通則法第十八条第二項に規定する期限後申告書
Article 2, paragraph (3), item (ii) See it in the glossary amended return form
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
Article 2, paragraph (3), item (iii) See it in the glossary liquor
酒類（ しゅるい ）
In Chapter VI (special provisions on the Consumption Tax Act and other Acts), liquor as defined in Article 2, paragraph (1) of the Liquor Tax Act: a drink with an alcohol content of 1 degree or more, including what can be diluted into such a drink (alcohol of 90 degrees or more aside, unless a licensed liquor manufacturer makes it at its licensed plant as an ingredient of liquor) and a powder that can be dissolved into one.
酒税法第二条第一項に規定する酒類
Article 2, paragraph (4), item (i) See it in the glossary liquor manufacturer
酒類製造者（ しゅるいせいぞうしゃ ）
In Chapter VI (special provisions on the Consumption Tax Act and other Acts), a liquor manufacturer as defined in Article 7, paragraph (1) of the Liquor Tax Act: a person who has a licence from the district tax office director (税務署長) under that paragraph to manufacture liquor.
酒税法第七条第一項に規定する酒類製造者
Article 2, paragraph (4), item (ii) See it in the glossary manufactured tobacco
製造たばこ（ せいぞうたばこ ）
In Chapter VI (special provisions on the Consumption Tax Act and other Acts), manufactured tobacco as referred to in Article 3 of the Tobacco Tax Act, the provision that imposes tobacco tax on it: products made wholly or partly from leaf tobacco into a state fit for smoking, chewing or sniffing.
たばこ税法第三条に規定する製造たばこ
Article 2, paragraph (4), item (iii) See it in the glossary manufactured tobacco manufacturer
製造たばこ製造者（ せいぞうたばこせいぞうしゃ ）
In Chapter VI (special provisions on the Consumption Tax Act and other Acts), a manufacturer of manufactured tobacco as defined in Article 6, paragraph (4) of the Tobacco Tax Act: Japan Tobacco Inc. (日本たばこ産業株式会社), the company that the law on the tobacco business (たばこ事業法) alone allows to manufacture tobacco products (製造たばこ).
たばこ税法第六条第四項に規定する製造たばこ製造者
Article 2, paragraph (4), item (iv) See it in the glossary aviation fuel
航空機燃料（ こうくうきねんりょう ）
In Chapter VI (special provisions on the Consumption Tax Act and other Acts), aviation fuel as defined in Article 2, item (ii) of the Aviation Fuel Tax Act: hydrocarbon oil, including a mixture of hydrocarbons with other substances or a single hydrocarbon, used as fuel for aircraft, including the aircraft engines that Act covers.
航空機燃料税法第二条第二号に規定する航空機燃料
Article 2, paragraph (4), item (vi) See it in the glossary bonded area
保税地域（ ほぜいちいき ）
A bonded area as defined in Article 29 of the Customs Act: a designated bonded area, bonded warehouse, bonded factory, bonded exhibition site or integrated bonded area.
関税法（昭和二十九年法律第六十一号）第二十九条に規定する保税地域
Article 2, paragraph (4), item (vii) See it in the glossary