When the national government refunds an amount equivalent to the whole or part of consumption tax under the provisions of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods, it must, in accordance with the rules for refund of consumption tax, refund an amount equivalent to the whole or part of the cargo levy paid together with that consumption tax under paragraph (1) of the preceding Article. In this case, the amount to be refunded is the amount obtained by multiplying the amount equivalent to the refund relating to the consumption tax to be refunded by 22/78.
国は、輸入品に対する内国消費税の徴収等に関する法律の規定により消費税の全部又は一部に相当する金額を還付する場合においては、消費税の還付の例により、前条第一項の規定により当該消費税と併せて納付された貨物割の全部又は一部に相当する金額を還付しなければならない。この場合においては、当該還付すべき消費税に係る還付金に相当する額に七十八分の二十二を乗じて得た額を還付するものとする。
When there is an overpayment or payment by mistake concerning the cargo levy, the national government must, notwithstanding the provisions of Sections 2 through 14 of the preceding Chapter, refund it in money without delay, in accordance with the rules for refund of overpayments or payments by mistake concerning consumption tax.
国は、貨物割に係る過誤納金があるときは、前章第二節から第十四節までの規定にかかわらず、消費税に係る過誤納金の還付の例により、遅滞なく、金銭で還付しなければならない。
The refund of a refund or of an overpayment or payment by mistake concerning the cargo levy under the preceding two paragraphs (including interest on refund to be added to them; hereinafter in this paragraph, the following Article and Article 72-107 referred to as "refunds, etc.") must be made together with the refund of refunds, etc. concerning consumption tax.
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interest on refundmachine translation
「還付加算金」
Interest the head of a local government (地方団体の長) adds when refunding an overpayment or payment by mistake (過誤納金) or applying it to other sums, at 7.3% a year for the days from the day after a date Article 17-4, paragraph 1 sets for each kind of overpayment until the refund is decided or the sum applied.
Short name set inArticle 17-4, paragraph (1)