The term "tax return" refers to the amount of tax that is refunded to a taxpayer when an overpayment or reduction in the amount of tax paid or collected is made. [National Tax General Law (1962)] ② The amount that a policyholder can claim for payment in the case of postal life insurance, cancellation, lapse, or modification of the contract, or exemption from insurance payment. Source: The Selected Edition of the Japanese Language Dictionary About the Selected Edition of the Japanese Language Dictionary Information |
〘名〙① 納付・徴収された税金に納め過ぎや減免措置などのあったとき、納税者に返還される税額。〔国税通則法(1962)〕② 簡易生命保険で、契約の解除・失効・変更、保険金支払の免責などの場合に、保険契約者等が支払いを請求できるとされる金額。
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