索 引 還付加算金の起算日 ··························· 85 い 還付加算金の計算 ····························· 85 異議申立て ···························· 107, 108 還付金 ······································· 82 異議申立書 ································· 109 還付金等 ····································· 82 一部納付があった場合の延滞税の計算 ·········· 52 還付金等の種類 ······························· 82 一般的な納税の猶予 ·························· 70 還付請求権の消滅時効 ····················· 87, 94 一般法 ······································· 3 還付請求申告書 ······························· 89 印紙による納付 ······························ 53 還付を受ける者 ······························· 83 え き 延滞税 ······································ 47 期間制限の区分 ······························· 87 延滞税の免除 ···························· 41, 73 期間制限の趣旨 ······························· 87 延長される期限 ······························· 9 期間の意義 ····································6 延納 ········································ 65 期間の計算 ····································6 棄却 ········································ 110 か 期限後申告 ······························· 23, 44 確定金額などの端数処理 ······················ 22 期限後申告書 ································· 23 確定後の税額変更の効力 ······················ 29 期限内申告 ······························· 23, 43 確定手続等が遅延した場合の納税の猶予 ········ 71 期限内申告書 ································· 23 確定の意義 ·································· 21 期限の意義 ····································9 確定の効果 ·································· 21 却下 ········································ 110 確定の方式 ·································· 21 ９年の除斥期間 ······························· 90 確定方式別に見た国税の納付 ·················· 43 行政救済 ···································· 104 過誤納金 ···································· 83 行政指導 ···································· 101 加算税 ······································ 32 行政争訟制度 ································ 104 過少申告加算税 ······························ 32 行政争訟の種類 ······························ 104 課税資産の譲渡等 ···························· 20 行政争訟の目的 ······························ 104 課税標準申告 ································ 31 虚偽記載等 ·································· 114 課税標準申告書 ······························ 31 虚偽帳簿書類提示犯 ·························· 114 課税要件 ···································· 19 金銭による還付 ······························· 83 過納金 ······································ 83 金銭による納付 ······························· 53 換価の猶予 ·································· 65 還付加算金 ·································· 85 く 還付加算金などの端数処理 ···················· 86 具体的納期限 ································· 43 還付加算金の意義 ···························· 85 繰上請求 ····································· 60 - 115 - 繰上保全差押え ······························ 61 国税の優先権 ································· 87 国税不服審判所長 ···························· 108 け ５年の除斥期間 ······························· 90 形式審理 ··································· 109 誤納金 ······································· 83 決定 ···································· 24, 44 コンビニ納付 ································· 56 決定通知書 ·································· 27 決定又は裁決の態様 ························· 109 さ 決定又は裁決の手続 ························· 110 再委託 ······································· 81 減額更正 ···································· 24 災害等に基づく納税の猶予 ····················· 70 減額更正などの効力 ·························· 29 災害による納税の猶予 ························· 68 検査忌避犯 ································· 114 再更正 ······································· 24 原処分庁 ··································· 108 再調査 ······································ 100 原則的交付送達 ······························ 11 差置送達 ····································· 11 ３年の除斥期間 ······························· 89 こ 口座振替 ···································· 54 し 公示送達 ···································· 13 時効の中断 ··································· 93 公示送達の効果 ······························ 13 時効の停止 ··································· 94 公示送達の方法 ······························ 13 自主納付 ····································· 43 公示送達の要件 ······························ 13 事前通知 ····································· 98 控除期間のある延滞税の計算 ·················· 52 ７年の除斥期間 ······························· 90 更正 ···································· 24, 44 執行不停止 ·································· 111 更正請求書 ·································· 28 実質審理 ···································· 109 更正通知書 ·································· 27 質問及び検査等の拒否 ························ 114 更正の請求 ······························ 24, 27 質問検査権 ·························· 74, 95, 109 更正の請求ができる場合 ······················ 27 自動確定 ····································· 44 更正の請求に対する処理 ······················ 28 自動確定の国税 ······························· 21 更正の請求の手続 ···························· 28 司法救済 ···································· 104 口頭による納税の告知 ························ 59 重加算税 ····································· 32 交付送達 ···································· 11 修正申告 ································· 23, 44 国税通則法と他の税法等との関係 ··············· 3 修正申告書 ··································· 24 国税通則法の内容 ····························· 1 充当 ········································· 83 国税通則法の目的 ····························· 1 充当通知書 ··································· 84 国税電子申告・納税システム（e-Tax） ········· 16 充当適状日 ··································· 83 国税の還付 ·································· 82 充当の意義 ··································· 83 国税の期間制限 ······························ 87 充当の効果 ··································· 83 国税の担保 ·································· 78 充当の手続 ··································· 84 国税の納付 ·································· 43 守秘義務違反 ································ 114 - 116 - 消滅時効の起算日 ···························· 93 ダイレクト納付 ······························· 55 消滅時効の絶対的効力 ························ 88 担保の種類 ··································· 78 所轄庁 ······································ 17 担保の処分手続 ······························· 79 除斥期間 ···································· 89 担保の提供手続 ······························· 78 除斥期間の起算日 ···························· 89 担保物の処分 ································· 79 書類提出者の氏名及び住所の記載と押印 ········ 14 担保を提供する場合 ··························· 78 書類の送達 ·································· 10 書類の提出 ·································· 14 ち 自力執行権 ·································· 88 調査結果 ····································· 99 申告納税方式 ································ 43 徴収義務者 ··································· 19 申告納税方式の国税 ·························· 23 徴収権 ······································· 87 審査請求 ······························ 107, 108 徴収権の消滅時効 ························· 87, 93 審査請求書 ································· 109 徴収の意義 ··································· 59 申請書等の補正 ······························ 73 徴収の猶予 ··································· 65 申請に対する処分 ··························· 101 て せ 出会送達 ····································· 11 税務職員の守秘義務違反 ····················· 114 提出書類の効力発生時期 ······················· 14 税務調査 ···································· 98 訂正申告 ····································· 24 成立の意義 ·································· 19 電子納税 ····································· 55 成立の効果 ·································· 20 と 成立の時期 ·································· 19 到達主義 ····································· 14 そ 答弁書 ······································ 109 増額更正 ···································· 24 督促状 ······································· 60 増額更正などの効力 ·························· 29 督促の効果 ··································· 60 送達記録書 ·································· 11 督促の手続 ··································· 60 送達すべき場所 ······························ 10 督促の要件 ··································· 60 送達の効力発生時期 ·························· 12 特別法 ········································3 送達を受けるべき者 ·························· 10 特例基準割合 ····························· 47, 85 訴訟 ······································· 112 留置き ······································· 97 訴訟の種類 ································· 112 に た 認容 ········································ 110 第三者の納付 ································ 57 第二次納税義務者 ···························· 41 の 滞納処分による換価代金などの充当 ············ 41 納期限 ······································· 43 滞納処分の停止 ······························ 65 納期限等の延長 ······························· 64 - 117 - 納税管理人 ·································· 10 納付責任額 ··································· 40 納税義務者 ·································· 19 納付通知書 ··································· 79 納税義務の消滅 ······························ 41 納付の場所（収納機関） ······················· 54 納税義務の成立 ······························ 19 納付の方法 ··································· 54 納税告知書 ······························ 54, 59 納税者 ······································ 19 は 納税者への通知 ······························ 74 発信主義 ····································· 14 納税証明制度 ································ 62 発送簿 ······································· 10 納税証明の手続 ······························ 63 罰則 ········································ 114 納税証明の要件 ······························ 62 納税申告 ···································· 23 ふ 納税申告の性格 ······························ 24 賦課課税方式 ····························· 31, 44 納税地 ······································ 17 賦課課税方式の国税 ··························· 31 納税地の異動等と所轄庁 ······················ 17 賦課決定 ····································· 31 納税の緩和制度の意義 ························ 64 賦課決定する事項 ····························· 31 納税の緩和制度の種類 ························ 64 賦課決定通知書 ······························· 31 納税の告知 ······························ 43, 59 賦課決定の手続 ······························· 31 納税の告知の効果 ···························· 59 賦課権 ······································· 87 納税の告知の手続 ···························· 59 賦課権の除斥期間 ····························· 87 納税の告知をする国税 ························ 59 不許可の事由 ································· 73 納税の猶予 ······························ 65, 68 物納 ········································· 53 納税の猶予申請書 ···················· 69, 70, 71 不納付加算税 ································· 32 納税の猶予の許可・不許可 ···················· 73 不服申立てができる者 ························ 108 納税の猶予の効果 ···························· 72 不服申立てができる処分 ······················ 106 納税の猶予の取消し ·························· 74 不服申立期間 ································ 108 納付 ········································ 41 不服申立先 ·································· 108 納付委託と担保 ······························ 81 不服申立前置主義 ···························· 112 納付委託に使用できる証券 ···················· 80 不服申立てと原処分の執行 ···················· 111 納付委託の意義 ······························ 79 不服申立ての種類 ···························· 107 納付委託のできる国税 ························ 80 不服申立ての前置 ···························· 112 納付委託の手続 ······························ 80 不服申立ての提起 ···························· 109 納付義務の承継 ······························ 38 不利益処分 ·································· 101 納付催告書 ·································· 79 振替納税 ····································· 54 納付受託証書 ································ 80 納付手段の種類 ······························ 53 ほ 納付書 ······································ 54 法定納期限 ··································· 43 納付すべき税額の確定 ························ 21 補充送達 ····································· 11 納付責任 ···································· 39 保証人からの徴収 ····························· 79 - 118 - み 郵便又は信書便による送達 ····················· 10 猶予する期間 ································· 70 みなし取下げ ································ 73 猶予に伴う担保 ··························· 71, 72 む 猶予の要件 ··································· 68 無申告加算税 ································ 32 よ め 予納 ········································· 57 免除 ········································ 41 り ゆ 利子税 ······································· 47 両罰規定 ···································· 114 有価証券による納付 ·························· 53 - 119 -
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