Article 70Calculation of Refund Amount of Delinquent Tax and Amount of Interest on Refund Relating to Interim Payment by Reassessment or Similar Decision or Determination, etc.

一the total amount of delinquent tax paid on the interim payment relating to the interim return prescribed in Article 55, paragraph (1) or (2) of the Act (where, among that delinquent tax, there is any that has already become refundable under Article 53, paragraph (2) or Article 55, paragraph (3) of the Act, excluding the amount of the delinquent tax that has become refundable);

二the total amount of delinquent tax calculated, under the provisions of laws concerning national taxes, for each interim payment obtained by successively going, in the order specified below, through that interim payment (excluding the amount of the portion appropriated by a refund under Article 53, paragraph (1) or Article 55, paragraph (1) or (2) of the Act) until the amount set forth in Article 45, paragraph (1), item (iv) of the Act relating to the determination (meaning a determination under Article 25 (Determination) of the Act on General Rules for National Taxes) or reassessment or similar decision (meaning the reassessment or similar decision prescribed in Article 55, paragraph (2) of the Act) that is the cause of that refund is reached (where there is consumption tax subject to the appropriation under Article 68, paragraph (1), item (i) as applied mutatis mutandis pursuant to paragraph (4), the amount obtained by adding the amount of that consumption tax):

イfor those of the interim payments that have different statutory payment due dates, the one with the earlier statutory payment due date takes priority;

ロfor those of the interim payments that have the same statutory payment due date but different dates of finalization, the one with the earlier date of finalization takes priority;

ハfor those of the interim payments that have the same statutory payment due date and date of finalization but different dates of payment, the one with the earlier date of payment takes priority.

一for those of the interim payments that have different statutory payment due dates, the one with the later statutory payment due date takes priority;

二for those of the interim payments that have the same statutory payment due date but different dates of finalization, the one with the later date of finalization takes priority;

三for those of the interim payments that have the same statutory payment due date and date of finalization but different dates of payment, the one with the later date of payment takes priority.