Article 270Calculation of the Amount of Refund of Delinquent Tax on Prepaid Taxes
第二百七十条（予納税額に係る延滞税の還付金額の計算）
The amount calculated as specified by Cabinet Order prescribed in Article 139, paragraph (2) (Refunding of Prepaid Taxes) of the Act is the remainder obtained by deducting the amount listed in item (ii) from the amount listed in item (i).
法第百三十九条第二項（予納税額の還付）に規定する政令で定めるところにより計算した金額は、第一号に掲げる金額から第二号に掲げる金額を控除した残額とする。
the sum of the amounts of delinquent tax paid on the tax prepayment, etc. prescribed in Article 268, paragraph (1), item (i) (Order of Appropriation of Income Tax to Be Refunded) for the year pertaining to the Tax Return prescribed in Article 139, paragraph (1) of the Act (hereinafter in this Article referred to as "tax prepayment, etc.") (excluding, where any of that delinquent tax has already become refundable under the provisions of Article 139, paragraph (2) or Article 160, paragraph (2) (Refunding of Prepaid Taxes Based on Reassessment or Similar Decision) of the Act, the amount of the delinquent tax that has become refundable);
法第百三十九条第一項に規定する確定申告書に係る年分の第二百六十八条第一項第一号（還付すべき所得税額の充当の順序）に規定する予定納税額等（以下この条において「予定納税額等」という。）について納付された延滞税の額の合計額（当該延滞税のうちに既に法第百三十九条第二項又は第百六十条第二項（更正等による予納税額の還付）の規定により還付されるべきこととなつたものがある場合には、その還付されるべきこととなつた延滞税の額を除く。）
the sum of the amounts of delinquent tax calculated pursuant to the provisions of laws relating to national taxes on each tax prepayment, etc. obtained sequentially, in the order specified below, out of that tax prepayment, etc. (excluding the amount of the portion to be appropriated by a refund under Article 139, paragraph (1) or Article 160, paragraph (1) of the Act) until reaching the amount listed in Article 120, paragraph (1), item (iii) (Filing an Income Tax Return) of the Act stated in the Tax Return referred to in the preceding item (where there is an amount of tax withheld prescribed in item (iv) of that paragraph, the amount listed in that item, and where there is income tax to be appropriated under Article 268, paragraph (2), item (i), the amount obtained by adding that amount of income tax).
当該予定納税額等（法第百三十九条第一項又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を除く。）のうち次に定める順序により前号の確定申告書に記載された法第百二十条第一項第三号（確定所得申告）に掲げる金額（同項第四号に規定する源泉徴収税額がある場合には同号に掲げる金額とし、第二百六十八条第二項第一号の充当をされる所得税がある場合には当該所得税の額を加算した金額とする。）に達するまで順次求めた各予定納税額等につき国税に関する法律の規定により計算される延滞税の額の合計額
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 earlier 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、その法定納期限の早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 earlier 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 earlier date of payment takes priority.
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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 270, paragraph (1), item (i)· 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 270, paragraph (1), item (ii), (a)· applies only in this article