①If a Reassessment (including a determination or ruling on an appeal, or a judgment in a lawsuit, concerning a disposition or similar action with respect to the income tax (meaning a disposition on a request for Reassessment or a determination under Article 25 (Determination) of the Act on General Rules for National Taxes); hereinafter referred to as a "Reassessment or similar decision" in this Article and the following Article) is made with respect to a Resident's income taxes for any year, and the amount set forth in Article 122, paragraph (1), item (i) or item (ii) (Filing a Return to Receive a Refund) or Article 123, paragraph (2), item (vi) or item (vii) (Filing Tax Returns Showing Losses) increases as a result of the Reassessment or similar decision, the district director refunds to the Resident income taxes in an amount equivalent to the increase.

②In a case as referred to in the preceding paragraph, if any part of the taxes withheld as prescribed in Article 122, paragraph (1), item (ii) or Article 123, paragraph (2), item (vii) which is used as the basis for calculating the amount of the refund under that paragraph has not yet been paid over to the national government, an amount equivalent to the part of the refund under the preceding paragraph which is from tax withheld that has not yet been paid over is not refunded until that part of the tax withheld is paid over.

③When the amount of interest on refund under paragraph (1) is calculated, the period referred to in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes which serves as the basis for the calculation is the period beginning on the day after the day on which one month has elapsed from the day after the date of the Reassessment or similar decision referred to in paragraph (1) (or, if the Reassessment or similar decision is one set forth in one of the following items, the date specified in the relevant item; hereinafter referred to as the "one-month date" in this paragraph) (or beginning on the day after the date of payment, for a refund involving tax withheld as prescribed in the preceding paragraph that is paid after the one-month date), and ending on the day on which the tax-office decision to pay the refund is reached or on the day on which the refund is Appropriated to cover a required tax payment (or ending on the day on which the refund first could have been Appropriated, if this is before the date of the Appropriation):

④If a refund under paragraph (1) is Appropriated to cover unpaid income taxes for the year of the Reassessment or similar decision referred to in that paragraph, interest on refund does not accrue on the part of the refund so Appropriated and the tax on delinquency is waived for the part of the income taxes covered by the Appropriation.

⑤Beyond what is prescribed in the preceding three paragraphs, Cabinet Order provides for the method of making an Appropriation of a refund under paragraph (1) (including the interest on refund on that refund) and for other necessary particulars concerning the application of the provisions of that paragraph.