①In the case where an ordinary corporation, which is a foreign corporation and has filed an interim return, has filed a Final Return for the business year pertaining to the interim return, when the Final Return states any amount listed in Article 144-6, paragraph (1), item (xi) or paragraph (2), item (v) (Final Returns), the district director refunds the amount of interim payment equivalent to these amounts to the ordinary corporation.

②The provisions of Article 79, paragraph (2) (Refund of the Amount of Interim Payment) apply mutatis mutandis in the case where a refund under the provisions of the preceding paragraph is made; the provisions of paragraph (3) of that Article apply mutatis mutandis in the case of calculating interest on a refund with regard to a refund under the provisions of the preceding paragraph; the provisions of paragraph (4) of that Article apply mutatis mutandis in the case of the appropriation of a refund under the provisions of the preceding paragraph for the unpaid portion of corporation tax on income pertaining to domestic source income specified in Article 141, item (i) or item (ii) (Tax Base) for the business year pertaining to the amount of interim payment that was used as the basis of the calculation of the amount of the refund; and the provisions of Article 79, paragraph (5) apply mutatis mutandis to a refund under the provisions of paragraph (2) of that Article as applied mutatis mutandis pursuant to this paragraph.

③Procedures for a refund set forth in paragraph (1), methods for the appropriation of a refund (including interest on a refund related thereto) pursuant to the provisions of that paragraph, and other necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.