If the amount set forth in Article 122, paragraph (1), item (iii) (Filing a Return to Receive a Refund) or Article 123, paragraph (2), item (viii) (Filing Tax Returns Showing Losses) increases as a result of a Reassessment or similar decision with respect to a Resident's income taxes for any year, the district director issues the Resident a refund of the prepaid taxes prescribed in those provisions (referred to as "prepaid taxes" in the following paragraph through paragraph (4)) in an amount equivalent to the increase.
居住者の各年分の所得税につき更正等があつた場合において、その更正等により第百二十二条第一項第三号（還付等を受けるための申告）又は第百二十三条第二項第八号（確定損失申告）に掲げる金額が増加したときは、税務署長は、その者に対し、その増加した部分の金額に相当するこれらの規定に規定する予納税額（次項から第四項までにおいて「予納税額」という。）を還付する。
If the district director issues a refund under the preceding paragraph and the taxpayer has paid a tax on delinquency in respect of prepaid taxes in the year prescribed in that paragraph, the director also refunds the amount calculated pursuant to Cabinet Order as the part of the tax on delinquency which was for the prepaid taxes that are being refunded pursuant to that paragraph.
When 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 that on which the prepaid taxes that are required to be refunded pursuant to the provisions of paragraph (1) are paid (or beginning on the day after the payment due date, if the prepaid taxes are paid prior to the payment due 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; referred to as the "Appropriation date" in item (ii)); provided, however, that none of the days from the day after the Filing Deadline for the income tax for that year (or the day after the date of payment, if the prepaid taxes are paid after that Filing Deadline) up to whichever of the following days comes first are included as part of that period:
第一項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項（還付加算金）の期間は、第一項の規定により還付すべき予納税額の納付の日（その予納税額がその納期限前に納付された場合には、その納期限）の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日。第二号において「充当日」という。）までの期間とする。ただし、その年分の所得税に係る確定申告期限（その確定申告期限後にその予納税額が納付された場合には、その納付の日）の翌日から次に掲げる日のうちいずれか早い日までの日数は、当該期間に算入しない。
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 below, the date specified below for it);
a Reassessment based on a request for Reassessment (including a decision or ruling, or a judgment, on an appeal or action concerning a disposition on that request; the same applies in (a)): the day on which three months have elapsed from the day after the date of that request or the day on which one month has elapsed from the day after the date of the Reassessment based on that request, whichever comes first;
更正の請求に基づく更正（当該請求に対する処分に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。イにおいて同じ。） 当該請求の日の翌日以後三月を経過する日と当該請求に基づく更正の日の翌日以後一月を経過する日とのいずれか早い日
a Reassessment of a determination under Article 25 (Determination) of the Act on General Rules for National Taxes (including a decision or ruling, or a judgment, on an appeal or action concerning that determination, and excluding a Reassessment based on a request for Reassessment and a Reassessment made on the ground that economic results produced by an invalid act included in the facts used as the basis for calculating the amount of total income, the amount of retirement income, and the amount of timber income for the year have been lost because that act is invalid, that a voidable act included in those facts has been rescinded, or on any other ground prescribed by Cabinet Order as equivalent to these): the date of that determination;
国税通則法第二十五条（決定）の規定による決定に係る更正（当該決定に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含み、更正の請求に基づく更正及びその年分の総所得金額、退職所得金額及び山林所得金額の計算の基礎となつた事実のうちに含まれていた無効な行為により生じた経済的成果がその行為の無効であることに基因して失われたこと、当該事実のうちに含まれていた取り消しうべき行為が取り消されたことその他これらに準ずる政令で定める理由に基づき行われた更正を除く。） 当該決定の日
the day on which the payment decision for that refund is made or the Appropriation date for that refund.
その還付のための支払決定をする日又はその還付金に係る充当日
If a refund under paragraph (1) is Appropriated to cover unpaid income taxes for a year in which prepaid taxes are used as the basis for calculating the amount of the refund, 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.
Interest on refund does not accrue on a refund under paragraph (2).
Beyond what is prescribed in the preceding three paragraphs, Cabinet Order provides for the method of making an Appropriation of refunds under paragraph (1) (including interest on refund for such refunds) and for other necessary particulars concerning the application of the provisions of that paragraph or paragraph (2).