Section 3 Refunds
第三節 還付
Subsection 1 Refunds Resulting from Filing Tax Returns
第一款 確定申告による還付
Article 267Refunds Resulting from Filing Tax Returns
第二百六十七条（確定申告による還付）
A person who wishes to receive payment of a refund under the provisions of Article 138, paragraph (1) (Refunding Tax Withheld) or Article 139, paragraph (1) or (2) (Refunding of Prepaid Taxes) of the Act must state the following matters in the Tax Return.
法第百三十八条第一項（源泉徴収税額等の還付）又は第百三十九条第一項若しくは第二項（予納税額の還付）の規定による還付金の還付を受けようとする者は、確定申告書に次に掲げる事項を記載しなければならない。
the name and location of the bank or post office from which the person wishes to receive payment of that refund (a post office meaning an office of Japan Post Co., Ltd. that conducts the postal counter services prescribed in Article 2 (Definitions) of the Post Office Branch Act (Act No. 213 of 1949) and that conducts bank agency services prescribed in Article 2, paragraph (14) of the Banking Act (Act No. 59 of 1981), with the Postal Savings Bank prescribed in Article 94 (Definitions) of the Postal Service Privatization Act (Act No. 97 of 2005) as its principal bank prescribed in Article 2, paragraph (16) (Definitions, etc.) of the Banking Act);
当該還付金の支払を受けようとする銀行又は郵便局（簡易郵便局法（昭和二十四年法律第二百十三号）第二条（定義）に規定する郵便窓口業務を行う日本郵便株式会社の営業所であつて郵政民営化法（平成十七年法律第九十七号）第九十四条（定義）に規定する郵便貯金銀行を銀行法（昭和五十六年法律第五十九号）第二条第十六項（定義等）に規定する所属銀行とする同条第十四項に規定する銀行代理業の業務を行うものをいう。）の名称及び所在地
if, within the amount of that refund, there is an amount equivalent to the amount of tax withheld prescribed in Article 138, paragraph (2) of the Act that has not yet been paid, that amount;
当該還付金の額のうちにまだ納付されていない法第百三十八条第二項に規定する源泉徴収税額に相当する金額があるときは、当該金額
other matters useful for reference purposes.
その他参考となるべき事項
Where a Tax Return containing the statements under the preceding paragraph is submitted, if there is an amount of income tax withheld on Each Class of Income for that year, a detailed statement stating the matters specified by Ministry of Finance Order that explain the withholding of that income tax must be attached to that return form.
前項の規定による記載をした確定申告書を提出する場合において、その年中の各種所得につき源泉徴収をされた所得税の額があるときは、当該申告書に、当該所得税の額が源泉徴収をされた事実の説明となるべき財務省令で定める事項を記載した明細書を添附しなければならない。
A person who has submitted a Tax Return stating the amount listed in paragraph (1), item (ii) must, where the amount of tax withheld prescribed in that item has been paid, submit to the competent district director with jurisdiction over the place for tax payment, without delay, a written notice stating the date of payment, the amount of tax withheld that was paid, and other necessary matters.
Where a Tax Return stating an amount pertaining to a refund prescribed in paragraph (1) has been submitted, the district director must, except where there are grounds to find that amount to be excessive, without delay, perform the procedure for making a refund or Appropriation under the provisions of Article 138, paragraph (1) or Article 139, paragraph (1) or (2) of the Act.
税務署長は、第一項に規定する還付金に係る金額の記載がある確定申告書の提出があつた場合には、当該金額が過大であると認められる事由がある場合を除き、遅滞なく、法第百三十八条第一項又は第百三十九条第一項若しくは第二項の規定による還付又は充当の手続をしなければならない。
Where there are two or more heirs who wish to receive payment of a refund prescribed in paragraph (1) pertaining to a decedent, if the Tax Return pertaining to that refund is submitted in a single document bearing joint signatures pursuant to the provisions of Article 263, paragraph (2), main clause (Submission of Tax Returns by Heirs), the amount of that refund must be stated for each person in that return form.
被相続人に係る第一項に規定する還付金の還付を受けようとする相続人が二人以上ある場合において、当該還付金に係る確定申告書を第二百六十三条第二項本文（相続人による確定申告書の提出）の規定により連署による一の書面で提出するときは、当該申告書には、当該還付金の額を各人別に記載しなければならない。
Article 268Order of Appropriation of Income Tax to Be Refunded
第二百六十八条（還付すべき所得税額の充当の順序）
Where a refund under the provisions of Article 138, paragraph (1) (Refunding Tax Withheld) of the Act (including interest on refund pertaining to it; the same applies in paragraph (3)) is appropriated to unpaid national tax and expenses for the delinquent tax collection procedure, it is to be appropriated in the order of the following items.
法第百三十八条第一項（源泉徴収税額等の還付）の規定による還付金（これに係る還付加算金を含む。第三項において同じ。）を未納の国税及び滞納処分費に充当する場合には、次の各号の順序により充当するものとする。
if there is unpaid income tax for that year that is to be paid by the submission of an Amended Return or by a Reassessment (excluding the tax amounts listed in the items of Article 120, paragraph (2) (Meaning of Prepaid Taxes) of the Act (hereinafter in this Article referred to as "tax prepayment, etc.")), it is to be appropriated to that income tax;
その年分の未納の所得税で修正申告書の提出又は更正により納付すべきもの（法第百二十条第二項各号（予納税額の意義）に掲げる税額（以下この条において「予定納税額等」という。）を除く。）があるときは、当該所得税に充当する。
if there is still an amount to be refunded even after the Appropriation under the preceding item, it is to be appropriated to other unpaid national tax and expenses for the delinquent tax collection procedure.
前号の充当をしてもなお還付すべき金額があるときは、その他の未納の国税及び滞納処分費に充当する。
Where a refund under the provisions of Article 139, paragraph (1) or (2) (Refunding of Prepaid Taxes) of the Act (including interest on refund pertaining to it; the same applies in the following paragraph) is appropriated to unpaid national tax and expenses for the delinquent tax collection procedure, it is to be appropriated in the order of the following items.
法第百三十九条第一項又は第二項（予納税額の還付）の規定による還付金（これに係る還付加算金を含む。次項において同じ。）を未納の国税及び滞納処分費に充当する場合には、次の各号の順序により充当するものとする。
if there is unpaid income tax for that year that is to be paid by the submission of an Amended Return or by a Reassessment (excluding tax prepayment, etc.), it is to be appropriated to that income tax;
その年分の未納の所得税で修正申告書の提出又は更正により納付すべきもの（予定納税額等を除く。）があるときは、当該所得税に充当する。
if there is still an amount to be refunded even after the Appropriation under the preceding item and there are unpaid tax prepayment, etc. for that year, it is to be appropriated to those unpaid tax prepayment, etc. In this case, if there are unpaid tax prepayment, etc. with different statutory payment due dates prescribed in Article 2, item (viii) (Definitions) of the Act on General Rules for National Taxes, it is to be appropriated to those obtained by going back sequentially, starting from those among the unpaid tax prepayment, etc. whose statutory payment due date is closest to the date of the refund, until the amount to be refunded is reached;
前号の充当をしてもなお還付すべき金額がある場合において、その年分の予定納税額等で未納のものがあるときは、当該未納の予定納税額等に充当する。この場合において、国税通則法第二条第八号（定義）に規定する法定納期限を異にする未納の予定納税額等があるときは、その未納の予定納税額等のうち当該法定納期限がその還付の日に最も近いものから順次当該還付すべき金額に達するまでさかのぼつて求めたものに充当する。
if there is still an amount to be refunded even after the Appropriations under the preceding two items, it is to be appropriated to other unpaid national tax and expenses for the delinquent tax collection procedure.
前二号の充当をしてもなお還付すべき金額があるときは、その他の未納の国税及び滞納処分費に充当する。
Where, for the income tax for that year, there is both a refund under the provisions of Article 138, paragraph (1) of the Act and a refund under the provisions of Article 139, paragraph (1) or (2) of the Act, and those refunds are appropriated to the unpaid income tax for that year, the Appropriation is to be made first from the refund listed in each of the following items according to the category of cases listed in the relevant item.
その年分の所得税に係る法第百三十八条第一項の規定による還付金と法第百三十九条第一項又は第二項の規定による還付金とがある場合において、これらの還付金をその年分の所得税で未納のものに充当するときは、次の各号に掲げる場合の区分に応じ当該各号に掲げる還付金からまず充当するものとする。
in the case of Appropriation to the income tax prescribed in item (i) of the preceding paragraph: the refund under the provisions of Article 138, paragraph (1) of the Act;
前項第一号に規定する所得税に充当する場合 法第百三十八条第一項の規定による還付金
in the case of Appropriation to tax prepayment, etc.: the refund under the provisions of Article 139, paragraph (1) or (2) of the Act.
予定納税額等に充当する場合 法第百三十九条第一項又は第二項の規定による還付金
Article 269Calculation of Interest on Refund Pertaining to Prepaid Taxes
第二百六十九条（予納税額に係る還付加算金の額の計算）
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.
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)
heirmachine translation
「相続人」
An heir, including, wherever this Cabinet Order uses the word, a universal legatee (包括受遺者): a person to whom a will leaves all or a share of an estate as a whole, rather than particular property.
Defined inArticle 1, paragraph (3)· applies throughout the law
decedentmachine translation
「被相続人」
A decedent, including, wherever this Cabinet Order uses the word, a person who left all or a share of their estate as a whole by will (包括遺贈者).
Defined inArticle 1, paragraph (3)· applies throughout the law
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
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.