一income tax (excluding that set forth in the following item): the time of the end of the calendar year;

二income tax subject to withholding: the time of the payment of interest, dividends, salaries, compensation, fees or any other income subject to withholding;

三corporation tax and local corporation tax (excluding those set forth in the following item): the time of the end of the business year;

三の二corporation tax on the global minimum tax amount for each target fiscal year, corporation tax on the residual global minimum tax amount for each target fiscal year and corporation tax on the domestic minimum tax amount for each target fiscal year, and local corporation tax on the specified base corporation tax amount pertaining to the global minimum tax amount, etc. and local corporation tax on the specified base corporation tax amount pertaining to the domestic minimum tax amount: the time of the end of the target fiscal year (meaning the target fiscal year prescribed in Article 15-2 (Meaning of Target Fiscal Year) of the Corporation Tax Act);

四inheritance tax: the time of the acquisition of property through inheritance or bequest (including a gift that takes effect upon the death of the donor);

五gift tax: the time of the acquisition of property through a gift (excluding a gift that takes effect upon the death of the donor);

六land value tax: the taxable time (meaning the taxable time prescribed in Article 2, item (iv) (Definitions) of the Land-holding Tax Act (Act No. 69 of 1991));

七consumption tax, etc.: the time of the taxable transfer, etc. of assets or of specified taxable purchases, or the time of shipment from the place of manufacture of the taxable goods (for petroleum gas tax, the petroleum gas filling place; for petroleum and coal tax, the place of extraction of crude oil, gaseous hydrocarbons or coal) or of withdrawal from a bonded area;

八aviation fuel tax: the time of loading aviation fuel onto an aircraft;

九tax for promotion of power-resources development: the time when the right to receive payment of charges for electricity sold becomes fixed;

十motor vehicle tonnage tax: the time of the issuance or return of a motor vehicle inspection certificate or the time of the designation of the vehicle number for a notified light motor vehicle;

十一international tourist tax: the time of departure from Japan;

十二stamp tax: the time of the preparation of a taxable document;

十三registration and license tax: the time of registration, recording, patent, license, permission, approval, accreditation, designation or skill certification;

十四penalty tax for understatement, penalty tax for failure to file, or heavy penalty tax under Article 68, paragraph (1), (2) or (4) (limited to the part concerning heavy penalty tax under paragraph (1) or (2) of that Article) (Heavy Penalty Tax): the time at which the statutory tax return due date passes;

十五penalty tax for non-payment or heavy penalty tax under Article 68, paragraph (3) or (4) (limited to the part concerning heavy penalty tax under paragraph (3) of that Article): the time at which the statutory payment due date passes.

一income tax payable pursuant to the provisions of Part II, Chapter V, Section 1 (Tax Prepayments) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 (Filing of Returns, Payment of Taxes, and Issuance of Refunds) of that Act) (hereinafter referred to as "income tax subject to estimated tax prepayment");

二national withholding tax;

三motor vehicle tonnage tax;

四international tourist tax payable pursuant to Article 18, paragraph (1) (Payment by International Tourists, etc.) of the International Tourist Tax Act;

五stamp tax (excluding stamp tax subject to the provisions of Article 11 (Special Provisions on Filing Returns and Payment by Indication of Format) and Article 12 (Special Provisions on Filing Returns, Payment, etc. for Deposit and Savings Passbooks, etc.) of the Stamp Tax Act (Act No. 23 of 1967), and negligence tax);

六registration and license tax;

七delinquent tax and interest tax.

一self-assessment system: a method under which the payable tax amount is, in principle, determined by the return filed by the taxpayer, and is determined by a disposition of the district director or the director-general of a customs house only if no return has been filed, if the calculation of the tax amount in the return has not complied with the provisions of national tax laws, or if the tax amount otherwise differs from what the district director or the director-general of a customs house has found through examination;

二official assessment system: a method under which the payable tax amount is determined exclusively by a disposition of the district director or the director-general of a customs house.

一national tax for which the taxpayer is required, under the provisions of national tax laws, to file a return of the payable tax amount when the tax liability is established: the self-assessment system;

二national tax other than that set forth in the preceding item: the official assessment system.

一where there is a shortfall in the tax amount payable stated in the initial tax return;

二where the amount of net loss, etc. is overstated in the initial tax return;

三where the tax amount equivalent to the amount of a refund is overstated in the initial tax return; or

四where the initial return contains no statement as to the tax amount payable, despite the fact that such a payable tax amount exists.

一where there is a shortfall in the tax amount stated as payable by that reassessment or determination in the written notice of reassessment or written notice of determination pertaining to it;

二where the amount of net loss, etc. stated in the written notice of reassessment pertaining to that reassessment is overstated; or

三where the tax amount equivalent to the amount of a refund stated in the written notice of reassessment or written notice of determination pertaining to that reassessment or determination is overstated.

四where a reassessment has been made to the effect that there is no tax amount payable, despite the fact that a payable tax amount exists.

一the tax basis, etc. and tax amount, etc. after the return;

二the following amounts relating to the return:

イIf the tax amount payable before the return increases as a result of the return, the tax amount of the increase;

ロIf the tax amount equivalent to the amount of a refund before the return decreases as a result of the return, the tax amount of the decrease;

ハIf there is any interest on refund prescribed in Article 58, paragraph (1) (Interest on Refund) with respect to the amount refunded under the provisions of Article 142, paragraph (2) (Procedures, etc. for Refund by Carryback of Net Loss) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 (Filing, Payment and Refund) of that Act), or Article 80, paragraph (10) (Refund by Carryback of Loss) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 144-13, paragraph (13) (Refund by Carryback of Loss) of that Act) or Article 23, paragraph (1) (Refund Where Corporation Tax Has Been Refunded by Carryback of Loss) of the Local Corporation Tax Act (Act No. 11 of 2014) (hereinafter referred to as the "amount refunded by carryback of net loss, etc."), the part of that interest on refund that corresponds to the tax amount listed in (b).

三the tax amount payable and the tax amount equivalent to the amount of a refund before the return;

四beyond what is listed in the preceding three items, those of the matters required to be stated in the return filed by the due date that relate to the return, and other matters that serve as a reference.