Supplementary Provisions, Article 13Refund of Tax Withheld on Retirement Income Paid before the Effective Date
第十三条（施行日前に支払われた退職所得に係る源泉徴収税額の還付）
If the amount of income tax withheld pursuant to Articles 199 through 202 (Withholding on Retirement Income) of the former Act on severance pay or other such compensation which was to be paid in 1966 and was paid before the effective date exceeds the amount of income tax that would result from applying to that severance pay or other such compensation Article 201 (Amount of Tax Withheld on Retirement Income) of the new Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on Deductions from Income and Calculation of Tax Amount for Income Tax for 1966) of the Supplementary Provisions and Article 202 (Withholding on Lump-Sum Retirement Payments Deemed to Be Retirement Income) of the new Act, the Resident who received that severance pay or other such compensation may, pursuant to Cabinet Order, request the district director with jurisdiction over the Resident's locality for paying taxes to refund the excess by June 30 of that year.
昭和四十一年中に支払うべき退職手当等で施行日前に支払われたものにつき旧法第百九十九条から第二百二条まで（退職所得に係る源泉徴収）の規定により徴収された所得税の額が、当該退職手当等につき附則第三条第一項（昭和四十一年分の所得税の所得控除及び税額の計算に係る特例）の規定により読み替えられた新法第二百一条（退職所得に係る源泉徴収税額）及び新法第二百二条（退職所得とみなされる退職一時金に係る源泉徴収）の規定を適用した場合における所得税の額をこえるときは、当該退職手当等の支払を受けた居住者は、政令で定めるところにより、同年六月三十日までに、納税地の所轄税務署長に対し、そのこえる金額の還付を請求することができる。
If a request for a refund under the preceding paragraph has been made with respect to the severance pay or other such compensation prescribed in that paragraph, then, for the purpose of applying the provisions on the return, Reassessment or determination, payment, collection (excluding withholding on severance pay or other such compensation), and refund (excluding the refund pertaining to that request) with respect to that Resident's income tax for 1966, and for the purpose of applying Article 201, paragraph (1), item (ii) of the new Act as replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions to severance pay or other such compensation which is to be paid in that year and is paid on or after the effective date, income tax is deemed to have been collected, with respect to the severance pay or other such compensation pertaining to that request, in the amount obtained by deducting the amount to be refunded in response to that request from the amount of income tax withheld pursuant to Articles 199 through 202 of the former Act.
When the interest on refund prescribed in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes is calculated for a refund under paragraph (1), the period referred to in that paragraph which serves as the basis for that calculation is the period from July 1, 1966 to the date on which the decision to pay out that refund is made or the date on which an Appropriation of that refund is made (or, if there is a date before that date on which the refund became suitable for Appropriation, that date).
第一項の規定による還付金について国税通則法第五十八条第一項（還付加算金）に規定する還付加算金を計算する場合には、その計算の基礎となる同項の期間は、昭和四十一年七月一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）までの期間とする。