Article 134Refund of Interim Payment Due to a Reassessment or Similar Decision or Determination Related to a Final Return
第百三十四条（確定申告に係る更正等又は決定による中間納付額の還付）
With regard to an ordinary corporation which is a domestic corporation that has filed an interim return, in the case where a determination under the provisions of Article 25 (Determination) of the Act on General Rules for National Taxes has been made with regard to corporation tax for the business year pertaining to the interim return, when there is any amount listed in Article 74, paragraph (1), item (v) (Final Returns) related to the determination, the district director of the tax office refunds an interim payment equivalent to the amount to the ordinary corporation.
中間申告書を提出した内国法人である普通法人のその中間申告書に係る事業年度の法人税につき国税通則法第二十五条（決定）の規定による決定があつた場合において、その決定に係る第七十四条第一項第五号（確定申告）に掲げる金額があるときは、税務署長は、その普通法人に対し、当該金額に相当する中間納付額を還付する。
With regard to an ordinary corporation which is a domestic corporation that has filed an interim return, in the case where a reassessment (including a decision or determination on an appeal, or a judgment on a lawsuit, against a disposition, etc. concerning the corporation tax (meaning a disposition on a request for reassessment or a determination under the provisions of Article 25 of the Act on General Rules for National Taxes); hereinafter referred to as a "Reassessment or similar decision" in this paragraph and paragraph (4), item (ii)) has been made with regard to corporation tax for the business year pertaining to the interim return, when any amount listed in Article 74, paragraph (1), item (v) has increased as a result of the reassessment or similar decision, the district director of the tax office refunds an interim payment equivalent to the amount of the increase to the ordinary corporation.
中間申告書を提出した内国法人である普通法人のその中間申告書に係る事業年度の法人税につき更正（当該法人税についての処分等（更正の請求に対する処分又は国税通則法第二十五条の規定による決定をいう。）に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。以下この項及び第四項第二号において「更正等」という。）があつた場合において、その更正等により第七十四条第一項第五号に掲げる金額が増加したときは、税務署長は、その普通法人に対し、その増加した部分の金額に相当する中間納付額を還付する。
In the case where the district director of the tax office 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.
In the case of calculating the amount of interest on a refund with regard to a refund under the provisions of paragraph (1) or paragraph (2), the period set forth in Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes, which is the basis of the calculation, is to be the period from the day following the day on which the interim payment to be refunded pursuant to the provisions of paragraph (1) or paragraph (2) was paid (in the case where the interim payment was paid prior to the due date for payment, from the day following the due date for payment) up to the day on which payment of the refund is decided or the day on which the refund is appropriated (in the case where appropriation has become possible before the date of appropriation, up to the day on which it becomes possible; 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 in accordance with the category of refund listed in the respective item is not included in the period:
a refund under the provisions of paragraph (1): the number of days from the day following the due date for filing a return under Article 74, paragraph (1) for the business year prescribed in that paragraph (in the case where the interim payment was paid after that due date, the date of the payment) to the date of the determination set forth in paragraph (1); and
a refund under the provisions of paragraph (2): the number of days from the day following the due date for filing a return under Article 74, paragraph (1) for the business year prescribed in that paragraph (in the case where the interim payment was paid after that due date, the date of the payment) to 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 pertaining to a determination under the provisions of 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, concerning the determination, and excluding a reassessment based on a request for reassessment and a reassessment made on the grounds that economic results generated by an invalid act included in the facts that formed the basis for calculating the amount of income for the business year prescribed in paragraph (2) have been lost due to the act being invalid, that a voidable act included in those facts has been rescinded, or on any other grounds specified by Cabinet Order as being equivalent thereto): the date of the determination;
国税通則法第二十五条の規定による決定に係る更正（当該決定に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含み、更正の請求に基づく更正及び第二項に規定する事業年度の所得の金額の計算の基礎となつた事実のうちに含まれていた無効な行為により生じた経済的成果がその行為の無効であることに基因して失われたこと、当該事実のうちに含まれていた取り消しうべき行為が取り消されたことその他これらに準ずる政令で定める理由に基づき行われた更正を除く。） 当該決定の日
the day on which payment for that refund is decided or the date of appropriation for that refund.
その還付のための支払決定をする日又はその還付金に係る充当日
In the case where a refund pursuant to the provisions of paragraph (1) or paragraph (2) is appropriated for the unpaid portion of the corporation tax on income for the business year related to the interim payment, which was used as the basis of the calculation of the amount of the refund, interest on the refund is not added to the portion of the refund to be used for appropriation and any delinquent tax and interest tax are exempted with regard to the portion of the corporation tax that is to be appropriated.
Interest on a 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 a 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.
Read this with the articles around it
Determination
If a person who is found to be obliged to file a tax return has not filed the return, the district director of the tax office determines the tax basis, etc. and tax amount…
税務署長は、納税申告書を提出する義務があると認められる者が当該申告書を提出しなかつた場合には、その調査により、当該申告書に係る課税標準等及び税額等を決定する。ただし、決定により納付すべき税額及び還付金の額に相当する税額が生じないときは、この限りでない。
Open this provision(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 provisionRefund of Interim Payment Due to a Reassessment or Similar Decision or Determination Related to a Final Return
With regard to an ordinary corporation which is a domestic corporation that has filed an interim return, in the case where a determination under the provisions of Article 25 (Determination) of the…
中間申告書を提出した内国法人である普通法人のその中間申告書に係る事業年度の法人税につき国税通則法第二十五条（決定）の規定による決定があつた場合において、その決定に係る第七十四条第一項第五号（確定申告）に掲げる金額があるときは、税務署長は、その普通法人に対し、当該金額に相当する中間納付額を還付する。
Open this provisionRefund of Interim Payment Due to a Reassessment or Similar Decision or Determination Related to a Final Return
With regard to an ordinary corporation which is a domestic corporation that has filed an interim return, in the case where a reassessment…
中間申告書を提出した内国法人である普通法人のその中間申告書に係る事業年度の法人税につき更正（当該法人税についての処分等（更正の請求に対する処分又は国税通則法第二十五条の規定による決定をいう。）に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。以下この項及び第四項第二号において「更正等」という。）があつ…
Open this provisionRefund of Interim Payment Due to a Reassessment or Similar Decision or Determination Related to a Final Return
In the case where the district director of the tax office makes a refund pursuant to the provisions of the preceding two paragraphs, when any delinquent tax has been paid with regard to the interim…
税務署長は、前二項の規定による還付金の還付をする場合において、これらの規定に規定する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、これら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 Interim Payment Due to a Reassessment or Similar Decision or Determination Related to a Final Return
In the case of calculating the amount of interest on a refund with regard to a refund under the provisions of paragraph (1) or paragraph (2), the period set forth in Article 58…
第一項又は第二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、第一項又は第二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…
Open this provisionRefund of Interim Payment Due to a Reassessment or Similar Decision or Determination Related to a Final Return
a refund under the provisions of paragraph (2): the number of days from the day following the due date for filing a return under Article 74, paragraph (1) for the business year prescribed in that…
第二項の規定による還付金 同項に規定する事業年度の第七十四条第一項の規定による申告書の提出期限（その提出期限後にその中間納付額が納付された場合には、その納付の日）の翌日から次に掲げる日のうちいずれか早い日までの日数
Open this provisionRefund of Interim Payment Due to a Reassessment or Similar Decision or Determination Related to a Final Return
In the case where a refund pursuant to the provisions of paragraph (1) or paragraph (2) is appropriated for the unpaid portion of the corporation tax on income for the business year related to the…
第一項又は第二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事業年度の所得に対する法人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法人税については、延滞税及び利子税を免除するものとする。
Open this provisionRefund of Interim Payment Due to a Reassessment or Similar Decision or Determination Related to a Final Return
Interest on a refund is not added to a refund pursuant to the provisions of paragraph (3).
第三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 provision(Final Returns)
A domestic corporation must file a return containing the following matters, based on the final settlement of the accounts, to the district director, within two months after the day following the last…
内国法人は、各事業年度終了の日の翌日から二月以内に、税務署長に対し、確定した決算に基づき次に掲げる事項を記載した申告書を提出しなければならない。
Open this provision(Final Returns)
in the case where there is any amount of interim payment as prescribed in the preceding item that remains even after a credit in the calculation of the amount listed in the item, the remaining amount…
前号に規定する中間納付額で同号に掲げる金額の計算上控除しきれなかつたものがある場合には、その控除しきれなかつた金額
Open this provisiondomestic corporation
「内国法人」
A corporation whose head office or principal office is in Japan.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
ordinary corporation
「普通法人」
A corporation other than a public corporation (公共法人), a public interest corporation, etc. (公益法人等) or a cooperative, etc. (協同組合等) — the bodies Article 2, items (v) to (vii) list in Appended Tables 1 to 3 — not counting an association or foundation without juridical personality (人格のない社団等).
Defined inArticle 2, paragraph (1), item (ix)· applies throughout the law
interim returnmachine translation
「中間申告書」
A return a corporation files under Article 71, paragraph (1), or, for a foreign corporation, Article 144-3, paragraph (1) or (2), within two months after the day six months into a business year longer than six months.
Defined inArticle 2, paragraph (1), item (xxx)· applies throughout the law
interim paymentmachine translation
「中間納付額」
The corporation tax a corporation must pay under Article 76 or Article 144-9 on its interim return (中間申告書), or that amount as changed where an amended return (修正申告書) is filed or a reassessment (更正) made.
Defined inArticle 2, paragraph (1), item (xxxviii)· applies throughout the law
reassessment
「更正」
A reassessment under Article 24 or Article 26 (re-reassessment) of the Act on General Rules for National Taxes: the district tax office director (税務署長), after an examination, correcting the tax basis or tax amount stated in a tax return, or in an earlier reassessment or determination (決定).
Defined inArticle 2, paragraph (1), item (xxxix)· applies throughout the law
appropriation
「充当」
Using a refund owed to a taxpayer to pay other national tax they owe instead, under Article 57, paragraph (1) of the Act on General Rules for National Taxes.
Defined inArticle 2, paragraph (1), item (xlii)· applies throughout the law
interest on a refund
「還付加算金」
Interest on a refund as defined in Article 58, paragraph (1) of the Act on General Rules for National Taxes: interest the tax authorities add when they refund or appropriate a refund, etc. (還付金等), at 7.3 percent a year for the period from the day after the date that paragraph sets until the refund is decided or the appropriation made, or for the period another national tax law sets.
Defined inArticle 2, paragraph (1), item (xliii)· applies throughout the law
business yearmachine translation
「事業年度」
In this Act, the period that is the unit for calculating a corporation's assets and profits and losses — its accounting period (会計期間) set by law or by its articles of incorporation or similar rules (定款等), or, where none is set, the period it notified to the district tax office, the one the office designated or the one Article 13, paragraph (4) provides — divided into one-year periods from its first day where it is longer than a year.
Defined inArticle 13, paragraph (1)· applies throughout the law
request for reassessmentmachine translation
「更正の請求」
A request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes: a filer's request to the district tax office director (税務署長) to correct the tax basis or tax amount in its own return, for instance because the tax it showed was too high, made within the period that Article sets.
Defined inArticle 133, paragraph (1)· applies only in this provision and in Article 133, paragraph (2); and Article 134
reassessment or similar decisionmachine translation
「更正等」
In Article 134, paragraphs (2) and (4), a reassessment (更正) of the corporation tax for the business year of an interim return filed by a domestic ordinary corporation (普通法人), including a decision, ruling or court judgment on an appeal or lawsuit against the response to a request for reassessment (更正の請求) or against a determination (決定) under Article 25 of the Act on General Rules for National Taxes.
Short name set inArticle 134, paragraph (2)· applies only in this paragraph and in Article 134, paragraph (4), item (ii)
date of appropriationmachine translation
「充当日」
In Article 134, paragraph (4), item (ii), the day on which a refund of an interim payment (中間納付額) is appropriated (充当) to other national tax the corporation owes, or, where it became fit to be appropriated on an earlier day, that earlier day — one of the days that can end the period on which interest on the refund (還付加算金) is calculated.
Short name set inArticle 134, paragraph (4)· applies only in this provision
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.