Consumption Tax Act

Where a reassessment under Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of the Act on General Rules for National Taxes (including a decision or determination on an appeal, or a judgment on a lawsuit, against a disposition on a request for reassessment for that consumption tax (meaning a request for reassessment under Article 23, paragraph (1) (Request for Reassessment) of that Act; the same applies hereinafter in this Chapter); hereinafter in this paragraph and the following paragraph referred to as a "reassessment or similar decision") has been made for the consumption tax relating to a final return, etc., and the amount set forth in Article 45, paragraph (1), item (v) has increased due to that reassessment or similar decision, the district director refunds to the person who submitted that final return, etc. the amount of consumption tax equivalent to the amount of that increased portion.

Where interest on refund is calculated for a refund under the provisions of the preceding paragraph, the period under Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes that is the basis of the calculation is the period from the day on which one month has elapsed from the day following the date of the reassessment or similar decision referred to in the preceding paragraph (or, where that reassessment or similar decision is a reassessment based on a request for reassessment (meaning a reassessment under Article 24 or Article 26 of that Act; the same applies hereinafter in this Chapter), or is a decision or determination on an appeal, or a judgment on a lawsuit, against a disposition on a request for reassessment, the earlier of the day on which three months have elapsed from the day following the date of that request for reassessment and the day on which one month has elapsed from the day following the date of that reassessment or similar decision) until the day on which the decision to pay for that refund is made or the day on which appropriation is made of that refund (or, where there is a day before that day on which it became suitable to make the appropriation, that day on which it became suitable).

Where appropriation of a refund under the provisions of paragraph (1) is made to unpaid consumption tax for the taxable period relating to the final return, etc. referred to in that paragraph, no interest on refund is to be added to the amount so appropriated out of the amount of that refund, and delinquent tax and interest tax are to be exempted with respect to the portion of consumption tax so appropriated.

Beyond what is provided for in the preceding two paragraphs, methods for appropriation of a refund (including interest on refund related thereto) pursuant to the provisions of paragraph (1), and other necessary matters concerning the application of the provisions of the paragraph are specified by Cabinet Order.

Where a determination under Article 25 (Determination) of the Act on General Rules for National Taxes has been made for the consumption tax for the taxable period relating to the interim return of a person who submitted that interim return, and there is an amount set forth in Article 45, paragraph (1), item (vii) relating to that determination, the district director refunds the interim payment equivalent to that amount to that person.

Where a reassessment (including a decision or determination on an appeal, or a judgment on a lawsuit, against a disposition, etc. concerning that consumption tax (meaning a disposition on a request for reassessment or a determination under Article 25 of the Act on General Rules for National Taxes); hereinafter in this paragraph and paragraph (4), item (ii) referred to as a "reassessment or similar decision") has been made for the consumption tax for the taxable period relating to the interim return of a person who submitted that interim return, and the amount set forth in Article 45, paragraph (1), item (vii) has increased due to that reassessment or similar decision, the district director refunds the interim payment equivalent to the amount of that increased portion to that person.

In the case where the district director makes a refund pursuant to the provisions of the preceding two paragraphs, when any delinquent tax has been paid with regard to the interim payment related to an interim return as prescribed in these provisions, they also refund the amount calculated, as specified by Cabinet Order, as the portion of the delinquent tax that corresponds to the interim payment to be refunded under these provisions.

Where interest on refund is calculated for a refund under the provisions of paragraph (1) or (2), the period under Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes that is the basis of the calculation is the period from the day following the day on which the interim payment to be refunded pursuant to the provisions of paragraph (1) or (2) was paid (or, where that interim payment was paid before its due date for payment, that due date for payment) until the day on which the decision to pay for that refund is made or the day on which appropriation is made of that refund (or, where there is a day before that day on which it became suitable to make the appropriation, that day on which it became suitable; referred to as the "date of Appropriation" in item (ii), (b)); provided, however, that the number of days specified in each of the following items, according to the category of refund listed in that item, is not to be included in that period:

a refund under the provisions of paragraph (1): the number of days from the day following the deadline for filing the return under the provisions of Article 45, paragraph (1) for the taxable period prescribed in paragraph (1) (or, where that interim payment was paid after that deadline for filing, the day of that payment) until the day of the determination referred to in paragraph (1);

a refund under the provisions of paragraph (2): the number of days from the day following the deadline for filing the return under the provisions of Article 45, paragraph (1) for the taxable period prescribed in paragraph (2) (for a return under the provisions of Article 46, paragraph (1), the day on which two months have elapsed from the day following the last day of the taxable period relating to that return, and, where that interim payment was paid after that deadline for filing or after the day on which two months have elapsed from the day following the last day of that taxable period, the day of that payment) until the earlier of the following days:

the day on which one month has elapsed from the day following the date of the reassessment or similar decision set forth in paragraph (2) (in the case where the reassessment or similar decision is any of the following, the day specified in the following for each);

a reassessment based on a request for reassessment (including a decision or determination on an appeal, or a judgment on a lawsuit, against a disposition on the request; the same applies in (1)): the earlier of the day on which three months have elapsed from the day following the date of the request and the day on which one month has elapsed from the day following the date of the reassessment based on the request;

a reassessment relating to a determination under Article 25 of the Act on General Rules for National Taxes (including a decision or determination on an appeal, or a judgment on a lawsuit, relating to that determination, but excluding a reassessment based on a request for reassessment and a reassessment made on the ground that economic results produced by an invalid act included in the facts that formed the basis of the calculation of the amount of consideration for taxable transfers, etc. of assets (meaning the amount of consideration prescribed in Article 28, paragraph (1)) for the taxable period prescribed in paragraph (2) were lost due to the invalidity of that act, that a voidable act included in those facts was rescinded, or any other ground similar to these as specified by Cabinet Order): the day of that determination.

the day on which the decision to pay for that refund is made or the date of Appropriation for that refund.

Where appropriation of a refund under the provisions of paragraph (1) or (2) is made to unpaid consumption tax for the taxable period relating to the interim payment that was the basis of the calculation of its amount, no interest on refund is to be added to the amount so appropriated out of the amount of that refund, and delinquent tax and interest tax are exempted with respect to the portion of consumption tax so appropriated.

Interest on refund is not added to a refund pursuant to the provisions of paragraph (3).

Beyond what is provided for in the preceding three paragraphs, methods for appropriation of a refund (including interest on refund related thereto) pursuant to the provisions of paragraph (1) or paragraph (2), and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.

A person who has submitted an amended return, or has received a reassessment or determination (meaning a determination under Article 25 (Determination) of the Act on General Rules for National Taxes; the same applies hereinafter in this Article), with respect to the amounts set forth in Article 45, paragraph (1), items (i) through (vii) that are to be stated in a final return, etc. may, where, in consequence of the submission of that amended return or that reassessment or determination, the person comes to fall under a case set forth in any of the following items, make a request for reassessment to the district director with respect to the amount prescribed in the relevant item, only within two months from the day following the day on which the person submitted that amended return or the day on which the person received notice of that reassessment or determination. In this case, the written request for reassessment prescribed in Article 23, paragraph (3) (Request for Reassessment) of that Act must state, in addition to the matters prescribed in that paragraph, the day on which the person submitted that amended return or the day on which the person received notice of that reassessment or determination.

where the amount set forth in Article 45, paragraph (1), item (iv) or (vi) (where an amended return was submitted or a reassessment was made with respect to that amount, the amount after that filing or reassessment; the same applies in the following paragraph) for a taxable period for which a determination was received, among the taxable periods after the taxable period relating to that amended return or reassessment or determination, becomes excessive;

where the amount set forth in Article 45, paragraph (1), item (vii) (where an amended return was submitted or a reassessment was made with respect to that amount, the amount after that filing or reassessment; the same applies in the following paragraph) for a taxable period for which a determination was received, among the taxable periods after the taxable period relating to that amended return or reassessment or determination, becomes insufficient.

A person who has submitted an amended return, or has received a reassessment or determination, with respect to the amount set forth in item (i) or (ii) of Article 47, paragraph (1) that is to be stated in a return under that paragraph, or a person who has received, for the consumption tax on taxable goods prescribed in Article 47, paragraph (2), a determination prescribed in Article 32, paragraph (1) (Assessment and Determination) of the Act on General Rules for National Taxes (hereinafter in this paragraph referred to as an "assessment and determination") or a determination to change prescribed in paragraph (2) of that Article (hereinafter in this paragraph referred to as a "change determination"), may, where, in consequence of the submission of that amended return, that reassessment or determination, or that assessment and determination or change determination, the person comes to fall under a case set forth in any of the following items, make a request for reassessment to the district director with respect to the amount prescribed in the relevant item, only within two months from the day following the day on which the person submitted that amended return or the day on which the person received notice of that reassessment or determination or assessment and determination or change determination (hereinafter in this paragraph referred to as a "reassessment, determination, etc."). In this case, the written request for reassessment prescribed in Article 23, paragraph (3) of that Act must state, in addition to the matters prescribed in that paragraph, the day on which the person submitted that amended return or the day on which the person received notice of that reassessment, determination, etc.

where the amount set forth in Article 45, paragraph (1), item (iv) or (vi) for a taxable period for which a determination was received, among the taxable periods relating to that amended return or reassessment, determination, etc., becomes excessive;

where the amount set forth in Article 45, paragraph (1), item (vii) for a taxable period for which a determination was received, among the taxable periods relating to that amended return or reassessment, determination, etc., becomes insufficient.