Supplementary Provisions, Article 10, paragraph (5) — Income Tax Act

Supplementary Provisions, Article 10, paragraph (5)

第五項

The procedures for the refund of the overpaid amount and other matters necessary for the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.

過納額の還付の手続その他前二項の規定の適用に関し必要な事項は、政令で定める。

Cited by3

Supplementary Provisions, Article 1, paragraph (1), item (i), (a)
Effective Date
「第十条第三項から第五項まで」
Supplementary Provisions, Article 10, paragraph (4)
Transitional Measures Concerning Withholding on Public Pensions and Retirement Packages
“the following paragraph”
Supplementary Provisions, Article 11, paragraph (1)
“paragraph (5) of the preceding Article” “paragraph (5) of that Article”

Defined terms1

overpaid amount
過納額（かのうがく）
In the 2025 amending law (Act No. 13 of 2025), the tax withheld in 2025 from specified public pensions (特定公的年金等) in excess of the tax recomputed under the amended rules, left after setting it against the tax to be withheld from the year's last such payment made on or after 1 December 2025 (less any part not yet withheld), which the payer refunds.
第四項

This version

as amended by Act Partially Amending the Financial Instruments and Exchange Act and the Payment Services Act (Act No. 64 of 2026)金融商品取引法及び資金決済に関する法律の一部を改正する法律

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/l/340AC0000000033/suppl-5071-13/art-10/par-5

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