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.
national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
refund, etc.machine translation
「還付金等」
A refund (還付金) or an overpayment or mistaken payment of national tax (過誤納金), which the tax authority must pay back in money without delay.
Short name set inArticle 56, paragraph (1)