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).
Read this with the articles around it
(Interest on Refund)
Where the regional commissioner of a Regional Taxation Bureau, the district director of a tax office or the director-general of a customs house pays or appropriates a refund, etc.…
国税局長、税務署長又は税関長は、還付金等を還付し、又は充当する場合には、次の各号に掲げる還付金等の区分に従い当該各号に定める日の翌日からその還付のための支払決定の日又はその充当の日（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（他の国税に関する法律に別段の定めがある場…
Open this provisionFinal Returns Concerning Taxable Transfers, etc. of Assets and Specified Taxable Purchases
A business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) must, for each taxable period…
事業者（第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）は、課税期間ごとに、当該課税期間の末日の翌日から二月以内に、次に掲げる事項を記載した申告書を税務署長に提出しなければならない。
Open this provisionFinal Returns Concerning Taxable Transfers, etc. of Assets and Specified Taxable Purchases
where there is still a shortfall after deducting the interim payment from the amount of consumption tax set forth in item (iv), the amount of that shortfall;
第四号に掲げる消費税額から中間納付額を控除してなお不足額があるときは、当該不足額
Open this provisionReturn for Receiving a Refund
A business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) may…
事業者（第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）は、その課税期間分の消費税につき第四十五条第一項第五号又は第七号に掲げる金額がある場合には、同項ただし書の規定により申告書を提出すべき義務がない場合においても、第五十二条第一項又は第五十三条第一項の規定による還付を受けるため…
Open this provisionRefund of Shortfall in Deduction of Interim Payment
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…
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。
Open this provisionRefund of Shortfall in Deduction of Interim Payment
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…
税務署長は、前項の規定による還付金の還付をする場合において、同項の中間申告書に係る中間納付額について納付された延滞税があるときは、その額のうち、同項の規定により還付される中間納付額に対応するものとして政令で定めるところにより計算した金額を併せて還付する。
Open this provisionRefund of Shortfall in Deduction of Interim Payment
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…
第一項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項（還付加算金）の期間は、第一項の規定により還付すべき中間納付額の納付の日（その中間納付額がその納期限前に納付された場合には、その納期限）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をする日…
Open this provisionRefund of Shortfall in Deduction of Interim Payment
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…
第一項の規定による還付金をその額の計算の基礎とされた中間納付額に係る課税期間の消費税で未納のものに充当する場合には、その還付金の額のうちその充当する金額については、還付加算金を付さないものとし、その充当される部分の消費税については、延滞税及び利子税を免除するものとする。
Open this provisionRefund of Shortfall in Deduction of Interim Payment
Interest on refund does not accrue on a refund under the provisions of paragraph (2).
第二項の規定による還付金については、還付加算金は、付さない。
Open this provisioninterim paymentmachine translation
「中間納付額」
The consumption tax payable under Article 48 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 2, paragraph (1), item (xx)· applies throughout the law
interim returnmachine translation
「中間申告書」
In Chapter IV (Articles 42 to 56), a return filed under Article 42, paragraph (1), (4) or (6) for a one-month, three-month or six-month part of a taxable period (課税期間).
Defined inArticle 42-2, paragraph (1)· applies only in this chapter
appropriationmachine translation
「充当」
In Chapter IV (Articles 42 to 56), using a refund (還付金) owed to a person to pay national tax that person owes instead of paying the refund out, under Article 57, paragraph (1) of the Act on General Rules for National Taxes.
Defined inArticle 52, paragraph (2)· applies only in this chapter
interest on refundmachine translation
「還付加算金」
Interest on refund as defined in Article 58, paragraph (1) of the Act on General Rules for National Taxes: an amount, at 7.3% a year or, in a year whose special base rate is lower, at that rate (Act on Special Measures Concerning Taxation, Article 95), that the tax authorities add when they refund a refund, etc. (還付金等) or apply it to other tax; for refunds under Chapter 5 of this Act, Article 52, paragraph (2) sets the period over which it is counted.
Defined inArticle 52, paragraph (2)· applies only in this chapter
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.