Article 52Refund of Shortfall in Deduction of Consumption Tax on Purchases
第五十二条（仕入れに係る消費税額の控除不足額の還付）
Where a return under the provisions of Article 45, paragraph (1) or Article 46, paragraph (1) has been submitted, and a shortfall set forth in Article 45, paragraph (1), item (v) is stated in those returns, the district director refunds consumption tax equivalent to that shortfall to the person who submitted those returns.
第四十五条第一項又は第四十六条第一項の規定による申告書の提出があつた場合において、これらの申告書に第四十五条第一項第五号に掲げる不足額の記載があるときは、税務署長は、これらの申告書を提出した者に対し、当該不足額に相当する消費税を還付する。
Where interest on refund (meaning interest on refund prescribed in Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes; the same applies hereinafter in this Chapter) is calculated for a refund under the provisions of the preceding paragraph, the period under Article 58, paragraph (1) of that Act that is the basis of the calculation is, according to which of the returns listed in the following items the return relating to that refund falls under, the period from the day following the deadline or day specified in the relevant item until the day on which the decision to pay for that refund is made or the day on which appropriation (meaning appropriation under Article 57, paragraph (1) (Appropriation) of that Act; the same applies hereinafter in this Chapter) 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).
前項の規定による還付金について還付加算金（国税通則法第五十八条第一項（還付加算金）に規定する還付加算金をいう。以下この章において同じ。）を計算する場合には、その計算の基礎となる同項の期間は、当該還付に係る申告書が次の各号に掲げる申告書のいずれに該当するかに応じ、当該各号に定める期限又は日の翌日からその還付のための支払決定をする日又はその還付金につき充当（同法第五十七条第一項（充当）の規定による充当をいう。以下この章において同じ。）をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。
a return under the provisions of Article 45, paragraph (1) (limited to one submitted by the deadline for filing that return): the deadline for filing that return;
第四十五条第一項の規定による申告書（当該申告書の提出期限内に提出されたものに限る。） 当該申告書の提出期限
a return under the provisions of Article 45, paragraph (1) (excluding one submitted by the deadline for filing that return): the last day of the month that includes the day on which that return was submitted;
第四十五条第一項の規定による申告書（当該申告書の提出期限内に提出されたものを除く。） 当該申告書の提出があつた日の属する月の末日
a return under the provisions of Article 46, paragraph (1): the last day of the month that includes the day on which that return was submitted (where that return was submitted before the day on which two months have elapsed from the day following the last day of the taxable period relating to that return, the day on which those two months have elapsed).
第四十六条第一項の規定による申告書 当該申告書の提出があつた日の属する月の末日（当該申告書が当該申告書に係る課税期間の末日の翌日から二月を経過する日前に提出された場合には、当該二月を経過する日）
Where appropriation of a refund under the provisions of paragraph (1) is made to unpaid consumption tax for the taxable period relating to the return prescribed in that paragraph, no interest on refund is to be added to the amount so appropriated out 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, procedures for a refund set forth in paragraph (1), methods for the appropriation of a refund (including interest on refund related thereto) pursuant to the provisions of the paragraph, and other necessary matters concerning the application of the provisions of the paragraph are specified by Cabinet Order.