Where the amount of interest on refund is calculated for a refund under the provisions of Article 139, paragraph (1) (Refunding of Prepaid Taxes) of the Act, the provisions of Article 139, paragraph (3) of the Act are applied, treating as the prepaid taxes to be refunded prescribed in that paragraph each of the tax prepayment, etc. obtained by going back sequentially, in the order specified in the following items, until reaching the amount of that refund (where that refund is used to make the Appropriation under paragraph (2), item (i) or (ii) of the preceding Article, the amount obtained by deducting the amount of the refund used for that Appropriation), out of the tax prepayment, etc. prescribed in paragraph (1), item (i) of the preceding Article for the year pertaining to the Tax Return prescribed in Article 139, paragraph (1) of the Act (excluding, where there is an amount that has already been made the basis for calculating the amount of interest on refund under Article 139, paragraph (3) or Article 160, paragraph (3) (Refunding of Prepaid Taxes Based on Reassessment or Similar Decision) of the Act, or an amount to be appropriated by a refund under Article 139, paragraph (1) or Article 160, paragraph (1) of the Act, those amounts; hereinafter in this Article referred to as "tax prepayment, etc.").
法第百三十九条第一項（予納税額の還付）の規定による還付金について還付加算金の額を計算する場合には、同項に規定する確定申告書に係る年分の前条第一項第一号に規定する予定納税額等（既に法第百三十九条第三項若しくは第百六十条第三項（更正等による予納税額の還付）の還付加算金の額の計算の基礎とされた部分の金額があり、又は法第百三十九条第一項若しくは第百六十条第一項の規定による還付金をもつて充当をされる部分の金額がある場合には、これらの金額を除く。以下この条において「予定納税額等」という。）のうち次に定める順序により当該還付金の額（当該還付金をもつて前条第二項第一号又は第二号の充当をする場合には、当該充当をする還付金の額を控除した金額）に達するまで順次遡つて求めた各予定納税額等を法第百三十九条第三項に規定する還付をすべき予納税額として、同項の規定を適用する。
among the tax prepayment, etc., for those with different statutory payment due dates prescribed in Article 2, item (viii) (Definitions) of the Act on General Rules for National Taxes (hereinafter in this Article referred to as "statutory payment due date"), the one with the later statutory payment due date takes priority;
当該予定納税額等のうち国税通則法第二条第八号（定義）に規定する法定納期限（以下この条において「法定納期限」という。）を異にするものについては、その法定納期限の遅いものを先順位とする。
among the tax prepayment, etc. with the same statutory payment due date, for those with different dates of finalization, the one with the later date of finalization takes priority;
among the tax prepayment, etc. with the same statutory payment due date and date of finalization, for those with different dates of payment, the one with the later date of payment takes priority.
Read this with the articles around it
interest on refundmachine translation
「還付加算金」
Interest added to a tax refund, as defined in Article 58, paragraph (1) of the Act on General Rules for National Taxes.
Defined inArticle 1, paragraph (1)
tax prepayment, etc.machine translation
「予定納税額等」
The tax amounts listed in Article 120, paragraph (2) of the Income Tax Act for the year: the tax prepayments (予定納税額), and income tax paid or payable in that year on a Tax Return filed because the person left Japan during it (Article 127, paragraph (1) of that Act).
Short name set inArticle 268, paragraph (1), item (i)· applies only in this article
tax prepayment, etc.machine translation
「予定納税額等」
The tax amounts listed in Article 120, paragraph (2) of the Income Tax Act — the tax prepayments (予定納税額) and income tax paid on a Tax Return filed on leaving Japan during the year — for the year of the Tax Return, less any part already used as the base for refund interest (還付加算金) or already to be covered by a refund, which this article takes, latest first, as the prepaid taxes being refunded.
Short name set inArticle 269, paragraph (1)· applies only in this article
statutory payment due datemachine translation
「法定納期限」
The deadline the national tax laws set for paying a national tax, with special rules for tax on a late or amended return, tax notified after its deadline, tax collected at once when an event occurs, and accessory tax; a deadline that has been advanced, or extended by postponement or a grace period, does not count.
Short name set inArticle 269, paragraph (1), item (i)· applies only in this article