Article 57Appropriation

①Where there is a refund, etc., if there is any national tax that the person who is to receive the refund is required to pay (if the refund, etc. pertains to a national tax for which the liability to pay is an obligation covered by the trust property, limited to a national tax for which the liability to pay is that obligation covered by the trust property, and if the refund, etc. does not pertain to a national tax for which the liability to pay is an obligation covered by the trust property, limited to a national tax other than a national tax for which the liability to pay is an obligation covered only by the trust property), the regional commissioner, district director or director-general of a customs house must appropriate the refund, etc. to that national tax in lieu of refunding it under the provisions of paragraph (1) of the preceding Article. In this case, if that national tax includes delinquent tax or interest tax, the refund, etc. must first be appropriated to the national tax that is the basis for the calculation of the delinquent tax or interest tax.