In the case where an interim return (limited to one stating the matters listed in the items of Article 72, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts)) has been filed or in the case where a Final Return has been filed, when the return states any amount listed in paragraph (4), item (i) of that Article or Article 74, paragraph (1), item (iii) (Final Returns), the district director refunds tax equivalent to the amount to the domestic corporation that has filed the return.
In the case of calculating the amount of interest on a refund with regard to a refund pursuant to the provisions of the preceding paragraph, the period set forth in Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes, which is used as the basis of the calculation, is to be the period from the day following the due date for filing the interim return or Final Return set forth in the preceding paragraph (in the case where the Final Return is a return filed after the due date, from the day following the date of the filing of the Final Return) up to the day on which the payment of the relevant refund is decided or the day on which the relevant 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).
In the case where a refund pursuant to the provisions of paragraph (1) is appropriated for the unpaid portion of corporation tax on income for the business year pertaining to an interim return set forth in the paragraph or the business year pertaining to a Final Return set forth in the paragraph, interest on a refund is not added to the portion of the refund to be used for appropriation and any delinquent tax and interest tax is to be exempted with regard to the portion of the corporation tax that is to be 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 a 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.
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(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 provision(Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts)
In the case where an ordinary corporation which is a domestic corporation deems the period of six months from the first day of the business year as one business year and has calculated the amount of…
内国法人である普通法人が当該事業年度開始の日以後六月の期間を一事業年度とみなして当該期間に係る課税標準である所得の金額又は欠損金額を計算した場合には、その普通法人は、第七十一条第一項各号（中間申告）に掲げる事項に代えて、次に掲げる事項を記載した中間申告書を提出することができる。
Open this provision(Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts)
in the case where there is any amount to be credited under the provisions of Article 68, paragraph (1) that remains even after a credit in the calculation of the amount of corporation tax listed in…
当該期間を一事業年度とみなして第六十九条第一項に規定する外国法人税の額で同条の規定により控除されるべき金額及び第六十八条第一項に規定する所得税の額で同項の規定により控除されるべき金額をこれらの順に控除するものとしてこれらの規定を適用するものとした場合に同項の規定による控除をされるべき金額で第一項第二号に掲げる法人税の…
Open this provision(Final Returns)
in the case where there is any amount to be credited under Article 68 (Income Tax Credit) and Article 69 (Foreign Tax Credit) that remains even after a credit in the calculation of the amount of…
第六十八条（所得税額の控除）及び第六十九条（外国税額の控除）の規定による控除をされるべき金額で前号に掲げる法人税の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 provision(Refund of Income Tax)
In the case where an interim return (limited to one stating the matters listed in the items of Article 72, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement…
中間申告書（第七十二条第一項各号（仮決算をした場合の中間申告書の記載事項等）に掲げる事項を記載したものに限る。）の提出があつた場合又は確定申告書の提出があつた場合において、これらの申告書に同条第四項第一号又は第七十四条第一項第三号（確定申告）に掲げる金額の記載があるときは、税務署長は…
Open this provision(Refund of Income Tax)
In the case of calculating the amount of interest on a refund with regard to a refund pursuant to the provisions of the preceding paragraph, the period set forth in Article 58…
前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、前項の中間申告書又は確定申告書の提出期限（当該確定申告書が期限後申告書である場合には、当該確定申告書を提出した日）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をする日…
Open this provision(Refund of Income Tax)
In the case where a refund pursuant to the provisions of paragraph (1) is appropriated for the unpaid portion of corporation tax on income for the business year pertaining to an interim return set…
第一項の規定による還付金を同項の中間申告書に係る事業年度又は同項の確定申告書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 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
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
final returnmachine translation
「確定申告書」
A return under Article 74, paragraph (1) or Article 144-6, paragraph (1) or (2), including a return filed after the due date (期限後申告書) for it.
Defined inArticle 2, paragraph (1), item (xxxi)· applies throughout the law
return filed after the due datemachine translation
「期限後申告書」
A return filed after the due date, as defined in Article 18, paragraph (2) of the Act on General Rules for National Taxes (Act No. 66 of 1962).
Defined inArticle 2, paragraph (1), item (xxxiv)· 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
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.