①If there is a refund or an overpayment or payment by mistake of national tax (hereinafter referred to as a "refund, etc."), the regional commissioner, district director or director-general of a customs house must refund it in cash without delay.

②If the regional commissioner finds it necessary, the regional commissioner may take over, from the district director with jurisdiction over an area within the regional commissioner's jurisdictional district, the refund of a refund, etc. that the district director is to refund.