Article 65Order of Appropriation of Consumption Tax on Purchases to Be Refunded
第六十五条（還付すべき仕入れに係る消費税額の充当の順序）
Where appropriation of a refund under Article 52, paragraph (1) of the Act (including the interest on refund relating thereto (meaning the interest on refund prescribed in paragraph (2) of that Article; the same applies hereinafter in this Chapter)) to unpaid national tax and expenses for the delinquent tax collection procedure is made, the appropriation is to be made in the order of the following items:
If there is consumption tax on taxable transfers, etc. of assets and specified taxable purchases for the taxable period that is to be paid through the submission of an amended return (meaning an amended return prescribed in Article 19, paragraph (3) (Amended Return) of the Act on General Rules for National Taxes; the same applies in Article 68, paragraph (1), item (i)) or through reassessment (meaning reassessment under Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of that Act; the same applies in Article 68, paragraph (1), item (i)) (excluding the interim payment), the appropriation is made to that consumption tax;
その課税期間の課税資産の譲渡等及び特定課税仕入れに係る消費税で修正申告書（国税通則法第十九条第三項（修正申告）に規定する修正申告書をいう。第六十八条第一項第一号において同じ。）の提出又は更正（同法第二十四条（更正）又は第二十六条（再更正）の規定による更正をいう。第六十八条第一項第一号において同じ。）により納付すべきもの（中間納付額を除く。）があるときは、当該消費税に充当する。
If, even after the appropriation under the preceding item, there is still an amount to be refunded, the refund is appropriated to other unpaid national tax and expenses for the delinquent tax collection procedure.
Read this with the articles around it
interim paymentmachine translation
「中間納付額」
An interim payment as defined in Article 2, paragraph (1), item (xx) of the Consumption Tax Act: the consumption tax payable under Article 48 of that Act on an interim return (中間申告書), or that amount as changed where an amended return (修正申告書) under Article 19, paragraph (3) of the Act on General Rules for National Taxes is filed or a reassessment (更正) under Article 24 or 26 of that Act is made.
Defined inArticle 1, paragraph (1)
specified taxable purchasemachine translation
「特定課税仕入れ」
Throughout this Order from Article 40 on, a specified taxable purchase as defined in Article 5, paragraph (1) of the Consumption Tax Act: a taxable purchase (課税仕入れ) that is a specified purchase (特定仕入れ), meaning a service a business receives in the course of its business from a foreign business operator (国外事業者), either a service supplied over telecommunications lines that ordinarily only businesses receive, or a performance or other service a Cabinet Order (政令) sets.
Defined inArticle 40, paragraph (1)
appropriationmachine translation
「充当」
Using a refund owed to a taxpayer to pay other national tax they owe instead, under Article 57, paragraph (1) of the Act on General Rules for National Taxes.
Short name set inArticle 64, paragraph (1)· applies only in this chapter
interest on refundmachine translation
「還付加算金」
In Chapter IV, interest on refund as Article 52, paragraph (2) of the Consumption Tax Act uses the term: interest on refund under Article 58, paragraph (1) of the Act on General Rules for National Taxes, added to a refund under Article 52, paragraph (1) of the Consumption Tax Act.
Defined inArticle 65, paragraph (1)· applies only in this chapter
amended returnmachine translation
「修正申告書」
An amended tax return as defined in Article 19, paragraph (3) of the Act on General Rules for National Taxes: a return a taxpayer files to correct tax already declared or assessed.
Defined inArticle 65, paragraph (1), item (i)· applies only in this provision and in Article 68, paragraph (1), item (i)
reassessmentmachine translation
「更正」
In Article 65, paragraph (1), item (i) and Article 68, paragraph (1), item (i), a reassessment under Article 24 of the Act on General Rules for National Taxes, by which the district tax office corrects the tax base or tax amount stated in a tax return, or a further reassessment under Article 26 of that Act.
Defined inArticle 65, paragraph (1), item (i)· applies only in this provision and in Article 68, paragraph (1), item (i)