A claim against the State pertaining to a refund, etc. is extinguished by prescription if it is not exercised within five years from the day on which the claim may be made.
還付金等に係る国に対する請求権は、その請求をすることができる日から五年間行使しないことによつて、時効により消滅する。
The provisions of Article 72, paragraphs (2) and (3) (Absolute Effect, etc. of Extinctive Prescription of the National Tax Collection Right) apply mutatis mutandis to the case referred to in the preceding paragraph.
Read this with the articles around it
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)