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Article 74Extinctive Prescription of Refunds, etc.

第七十四条(還付金等の消滅時効)

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.

第七十二条第二項及び第三項国税の徴収権の消滅時効の絶対的効力等)の規定は、前項の場合について準用する。

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