Where, from a person who has submitted an interim return, a return under the provisions of Article 45, paragraph (1) or Article 46, paragraph (1) has been submitted for the taxable period relating to that interim return, and a shortfall set forth in Article 45, paragraph (1), item (vii) is stated in those returns, the district director refunds the interim payment equivalent to that shortfall to the person who submitted those returns.
中間申告書を提出した者からその中間申告書に係る課税期間の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七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中間納付額を還付する。
In the case where the district director makes a refund pursuant to the provisions of the preceding paragraph, when any delinquent tax has been paid with regard to the amount of interim payment pertaining to the interim return set forth in the paragraph, they also refund the amount calculated, as specified by Cabinet Order, as the portion of the delinquent tax that corresponds to the amount of interim payment to be refunded pursuant to the provisions of the paragraph.
Where interest on refund is calculated for a refund under the provisions of paragraph (1), 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 under the provisions of paragraph (1) 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); provided, however, that where the return relating to that refund is a return listed in the following items, the number of days specified in each of those items is not to be included in that period.
a return under the provisions of Article 45, paragraph (1) (excluding one submitted by the deadline for filing that return): the number of days from the day following the deadline for filing that return until the day on which it 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。） 当該申告書の提出期限の翌日からその提出された日までの日数
a return under the provisions of Article 46, paragraph (1) that was submitted on or after the day following the day on which two months have elapsed from the day following the last day of the taxable period relating to that return: the number of days from that following day until the day on which it was submitted.
第四十六条第一項の規定による申告書で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の翌日以後に提出されたもの 当該翌日からその提出された日までの日数
Where appropriation of a refund under the provisions of paragraph (1) 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 to be exempted with respect to the portion of consumption tax so appropriated.
Interest on refund does not accrue on a refund under the provisions of paragraph (2).
Beyond what is prescribed in the preceding three paragraphs, Cabinet Order provides for procedures for issuing a refund as referred to in paragraph (1) or paragraph (2), the way of making appropriation of a refund under paragraph (1) (and interest on refund thereon) and other necessary particulars concerning the application of the provisions of that paragraph or paragraph (2).