Supplementary Provisions, Article 9-10Special Provisions on Appropriation, etc. Relating to the Transfer Levy
第九条の十（譲渡割に係る充当等の特例）
The provisions of Article 57 of the Act on General Rules for National Taxes do not apply to refunds, etc. falling under any of the following items; provided, however, that this does not apply where the refund relating to the transfer levy and consumption tax that were reassessed or determined together pursuant to Article 9-4 of the Supplementary Provisions or filed together pursuant to Article 9-5 of the Supplementary Provisions is appropriated to the transfer levy and consumption tax that are payable for the taxable period (meaning the taxable period prescribed in Article 72-78, paragraph (3); the same applies in paragraph (2) of the following Article) that formed the basis for calculating the amount of that refund.
国税通則法第五十七条の規定は、次の各号のいずれかに該当する還付金等については適用しない。ただし、附則第九条の四の規定により併せて更正され若しくは決定され又は附則第九条の五の規定により併せて申告された譲渡割及び消費税に係る還付金をその額の計算の基礎とされた課税期間（第七十二条の七十八第三項に規定する課税期間をいう。次条第二項において同じ。）の譲渡割及び消費税で納付すべきこととなつているものに充当する場合は、この限りでない。
refunds, etc. where there is national tax that is payable by the person entitled to receive a refund, etc. relating to the transfer levy and consumption tax that were reassessed or determined together pursuant to Article 9-4 of the Supplementary Provisions, filed together pursuant to Article 9-5 of the Supplementary Provisions, or paid together pursuant to Article 9-6 of the Supplementary Provisions;
refunds, etc. relating to national tax (excluding those falling under the preceding item) where there is transfer levy and consumption tax that is payable (referred to as "unpaid transfer levy, etc." in paragraphs (2) and (3)) by the person entitled to receive the refund, etc. and that was assessed or filed together pursuant to Article 9-4 or Article 9-5 of the Supplementary Provisions.
In the case prescribed in item (i) of the preceding paragraph, the person entitled to receive the refunds, etc. in that item is deemed to have entrusted the regional commissioner or district director who is to make the refund with payment of the unpaid transfer levy, etc. or the other national tax that is payable by means of those refunds, etc. (limited to the amount equivalent to the amount relating to the unpaid transfer levy, etc. or the other national tax that is payable).
In the case prescribed in paragraph (1), item (ii), the person entitled to receive the refunds, etc. in that item is deemed to have entrusted the regional commissioner or district director who is to make the refund with payment of the unpaid transfer levy, etc. by means of those refunds, etc. (limited to the amount equivalent to the amount relating to the unpaid transfer levy, etc.).
Where the preceding two paragraphs apply, an amount equivalent to the entrusted payment is deemed to have been refunded and paid at the time specified by Cabinet Order as the time at which it has become appropriate to make the entrustment under those provisions.
前二項の規定が適用される場合には、これらの規定の委託をするのに適することとなつた時として政令で定める時に、その委託納付に相当する額の還付及び納付があつたものとみなす。
Where paragraph (2) or (3) applies, the regional commissioner or district director who made the payment under those provisions must, without delay, notify the person deemed to have entrusted the payment under those provisions to that effect.
refund, etc.machine translation
「還付金等」
A refund (還付金) or an overpayment or payment by mistake (過誤納金) of consumption tax (消費税), including the interest on refund (還付加算金) added to it, together with which the national government refunds those of the transfer levy of the local consumption tax (譲渡割) for the time being.
Short name set inSupplementary Provisions, Article 9-7, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 9-8 and 9-10
taxable periodmachine translation
「課税期間」
A taxable period (課税期間) as defined in Article 19 of the Consumption Tax Act: as a rule, the calendar year for an individual business operator and the business year for a corporation.
Defined inSupplementary Provisions, Article 9-10, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 9-11, paragraph (2)
unpaid transfer levy, etc.machine translation
「未納譲渡割等」
In Article 9-10 of the supplementary provisions (附則), transfer levy (譲渡割) and consumption tax (消費税), assessed or declared together under Article 9-4 or 9-5 of the supplementary provisions (附則), that a person due a refund of national tax (国税に係る還付金等) still has to pay.
Short name set inSupplementary Provisions, Article 9-10, paragraph (1), item (ii)· applies only in this provision and in Supplementary Provisions, Article 9-10, paragraphs (2) and (3)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.
regional commissioner
国税局長
The head of a regional taxation bureau (国税局), the National Tax Agency's regional office, which oversees the tax offices of its region (Act for Establishment of the Ministry of Finance, Articles 23 and 24). Collection can be taken over from a district director (Act on General Rules for National Taxes, Article 43, paragraph (3)), and a person who objects to what a regional commissioner has decided can ask the commissioner to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 23, 24 and Act on General Rules for National Taxes, Arts. 43, 75 as a reference.