In this Chapter, the meanings of the terms set forth in the following items are as prescribed in those items:
この章において、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。
resident: a resident as prescribed in Article 2, paragraph (1), item (iii) of the Income Tax Act (Act No. 33 of 1965);
居住者 所得税法（昭和四十年法律第三十三号）第二条第一項第三号に規定する居住者をいう。
non-permanent resident: a non-permanent resident as prescribed in Article 2, paragraph (1), item (iv) of the Income Tax Act;
非永住者 所得税法第二条第一項第四号に規定する非永住者をいう。
nonresident: a nonresident as prescribed in Article 2, paragraph (1), item (v) of the Income Tax Act;
非居住者 所得税法第二条第一項第五号に規定する非居住者をいう。
domestic corporation: a domestic corporation as prescribed in Article 2, paragraph (1), item (vi) of the Income Tax Act;
内国法人 所得税法第二条第一項第六号に規定する内国法人をいう。
foreign corporation: a foreign corporation as prescribed in Article 2, paragraph (1), item (vii) of the Income Tax Act;
外国法人 所得税法第二条第一項第七号に規定する外国法人をいう。
association or foundation without juridical personality: an association or foundation without juridical personality as prescribed in Article 2, paragraph (1), item (viii) of the Income Tax Act;
人格のない社団等 所得税法第二条第一項第八号に規定する人格のない社団等をいう。
final return: a final return as prescribed in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act, and a return under Article 123, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) as applied mutatis mutandis pursuant to Article 37-12-2, paragraph (9) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) (including as applied mutatis mutandis pursuant to Article 37-13-3, paragraph (10) of that Act) or Article 41-15, paragraph (5) of that Act;
確定申告書 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及び租税特別措置法（昭和三十二年法律第二十六号）第三十七条の十二の二第九項（同法第三十七条の十三の三第十項において準用する場合を含む。）又は第四十一条の十五第五項において準用する所得税法第百二十三条第一項（同法第百六十六条において準用する場合を含む。）の規定による申告書をいう。
return of special income tax for reconstruction: a return under Article 17, paragraph (1) (including a return filed after the deadline pertaining to that return) or a return under paragraph (2) of that Article;
return filed after the deadline: a return filed after the deadline as prescribed in Article 18, paragraph (2) 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）第十八条第二項に規定する期限後申告書をいう。
amended return: an amended return as prescribed in Article 19, paragraph (3) 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に規定する修正申告書をいう。
request for reassessment: a request for reassessment as prescribed in Article 23, paragraph (2) of the Act on General Rules for National Taxes;
更正の請求 国税通則法第二十三条第二項に規定する更正の請求をいう。
written request for reassessment: a written request for reassessment as prescribed in Article 23, paragraph (3) of the Act on General Rules for National Taxes;
更正請求書 国税通則法第二十三条第三項に規定する更正請求書をいう。
reassessment: a reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes;
更正 国税通則法第二十四条又は第二十六条の規定による更正をいう。
determination: except in the case of Article 23, a determination under Article 25 of the Act on General Rules for National Taxes;
決定 第二十三条の場合を除き、国税通則法第二十五条の規定による決定をいう。
withholding: collecting and paying special income tax for reconstruction pursuant to the provisions of Section 4;
源泉徴収 第四節の規定により復興特別所得税を徴収して納付することをいう。
accessory tax: an accessory tax as prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes;
附帯税 国税通則法第二条第四号に規定する附帯税をいう。
appropriation: except in the case of Article 30, an appropriation under Article 57, paragraph (1) of the Act on General Rules for National Taxes;
充当 第三十条の場合を除き、国税通則法第五十七条第一項の規定による充当をいう。
interest on refund: interest on refund as prescribed in Article 58, paragraph (1) of the Act on General Rules for National Taxes.
還付加算金 国税通則法第五十八条第一項に規定する還付加算金をいう。