Chapter VIII Reassessments and Determinations

一a relative of that Shareholder, Member, or Other Investor;

二a person who has not filed a notification of marriage with that Shareholder, Member, or Other Investor but is in circumstances equivalent to a de facto marital relationship;

三an employee of that Shareholder, Member, or Other Investor;

四a person other than the persons set out in the preceding three items who maintains a livelihood by means of money or other assets received from that Shareholder, Member, or Other Investor;

五a relative of the persons set out in the preceding three items who shares the same livelihood with those persons.

一a relative of that person who directs the business;

二a person who has not yet filed a notification of marriage with that person who directs the business but is in circumstances equivalent to a de facto marital relationship;

三an employee of that person who directs the business;

四a person other than the persons set out in the preceding three items who maintains a livelihood by means of money or other assets received from that person who directs the business;

五an employer of that person who directs the business;

六the relatives of the persons listed in items (ii) through the preceding item who share a livelihood with those persons.

一the sum of the amounts of delinquent tax paid on the amounts of tax listed in the items of Article 120, paragraph (2) (Filing an Income Tax Return) of the Act for the year pertaining to the income tax for which the Reassessment or similar decision under Article 160, paragraph (1) of the Act was made (referred to as "tax prepayment, etc." in the following item) (excluding, where any of that delinquent tax has already become refundable pursuant to the provisions of Article 139, paragraph (2) (Refunding of Prepaid Taxes) or Article 160, paragraph (2) of the Act, the amount of the delinquent tax that has become refundable);

二the sum of the amounts of delinquent tax calculated pursuant to the provisions of laws relating to national taxes on each tax prepayment, etc. obtained sequentially, in the order specified below, out of that tax prepayment, etc. (excluding the amount of the portion to be appropriated by a refund under Article 139, paragraph (1) or Article 160, paragraph (1) of the Act) until reaching the amount listed in Article 120, paragraph (1), item (iii) of the Act pertaining to the Reassessment or similar decision referred to in the preceding item (where there is an amount of tax withheld prescribed in item (iv) of that paragraph, the amount listed in that item, and where there is income tax to be appropriated under Article 268, paragraph (2), item (i) (Order of Appropriation of Income Tax to Be Refunded) as applied mutatis mutandis pursuant to paragraph (3), the amount obtained by adding that amount of income tax).

イamong the tax prepayment, etc., for those with different statutory payment due dates prescribed in Article 2, item (viii) (Definitions) of the Act on General Rules for National Taxes (hereinafter in this item referred to as "statutory payment due date"), the one with the earlier statutory payment due date takes priority;

ロamong the tax prepayment, etc. with the same statutory payment due date, for those with different dates of finalization, the one with the earlier date of finalization takes priority;

ハamong the tax prepayment, etc. with the same statutory payment due date and date of finalization, for those with different dates of payment, the one with the earlier date of payment takes priority.