Supplementary Provisions, Article 20Refund of Tax Withheld from Retirement Income Paid on or before March 31, 1967
第二十条（昭和四十二年三月三十一日まで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 collected pursuant to the provisions of Articles 199 through 202 (Withholding on Retirement Income) of the former Act on severance pay or other such compensation that was to be paid in 1967 and was paid on or before March 31 of that year exceeds the amount of income tax that would result from applying to that severance pay or other such compensation the provisions of Article 201 (Amount of Tax Withheld from Retirement Income) and Article 202 (Withholding on Lump-Sum Retirement Payments Deemed to Be Retirement Income) of the new Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on the Calculation of Income Deductions and Tax Amounts for Income Tax for 1967) of the Supplementary Provisions, the Resident who received the payment of that severance pay or other such compensation may, as provided by Cabinet Order, claim a refund of the excess amount from the district director with jurisdiction over the place for tax payment by August 31 of that year.
昭和四十二年中に支払うべき退職手当等で同年三月三十一日まで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（昭和四十二年分の所得税の所得控除及び税額の計算の特例）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、同年八月三十一日までに、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 claim for refund under the preceding paragraph is made with respect to severance pay or other such compensation prescribed in that paragraph, with regard to the application of the provisions concerning returns, Reassessments or determinations, payment, collection (excluding withholding on severance pay or other such compensation), and refunds (excluding the refund for which that claim is made) for that Resident's income tax for 1967, and the application of the provisions of 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 to be paid in that year that is paid on or after the effective date, income tax is deemed to have been collected in the amount obtained by deducting the amount to be refunded under that claim from the amount of income tax collected pursuant to the provisions of Articles 199 through 202 of the former Act on the severance pay or other such compensation for which that claim is made.
In the case where 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 that forms the basis for the calculation is the period from the day following the day on which one month has elapsed from the day on which the claim for refund under paragraph (1) was made until the day on which the decision to pay the refund is made or the day on which an Appropriation of that refund is made (or, if there is a day before that date on which the refund became suitable for Appropriation, that day).