Article 313Handling Where the Person Paying the Salary or Other Wage Has Been Unable to Make a Refund

①In the case of applying the provisions of the preceding Article, when the person paying the salary or other wage prescribed in that Article comes to fall under any of the following items, the competent district director with jurisdiction over the place for tax payment under the provisions of Article 17 (Locality for Paying Over Withholding Tax) of the Act for the income tax on that salary or other wage (where a designation has been made pursuant to the provisions of Article 18, paragraph (2) (Designation of Locality for Paying Over Taxes) of the Act, the place for tax payment so designated) is to refund to the Resident prescribed in Article 191 (Refund of Overpaid Amounts) of the Act the portion of the amount to be refunded pursuant to the provisions of that Article that has not yet been refunded:

②A payer seeking the application of the provisions of the preceding paragraph must submit to the district director referred to in that paragraph a document stating that the payer has come to fall under any of the items of that paragraph, attaching a detailed statement stating, for each person, the amount to be refunded pursuant to the provisions of Article 191 of the Act, the amount of the portion of that amount that has not yet been refunded, and other necessary matters.