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Article 122Setoff Involving National Taxes

第百二十二条(国税に関する相殺)

A national tax and a claim against the State for the payment of money may not be set off against each other unless there is a special provision of law. The same applies to a claim concerning a refund, etc. and an obligation to the State for the payment of money.

国税と国に対する債権で金銭の給付を目的とするものとは、法律の別段の規定によらなければ、相殺することができない。還付金等に係る債権と国に対する債務で金銭の給付を目的とするものについても、また同様とする。

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