If a return of special corporation tax for reconstruction has been filed and the amount set forth in Article 53, paragraph (1), item (iii) is stated in that return, the district director refunds to the corporation that filed that return the tax in an amount equivalent to that amount.
復興特別法人税申告書の提出があった場合において、当該申告書に第五十三条第一項第三号に掲げる金額の記載があるときは、税務署長は、当該申告書を提出した法人に対し、当該金額に相当する税額を還付する。
When the amount of interest on refund is calculated with respect to a refund under the preceding paragraph, the period referred to in Article 58, paragraph (1) of the Act on General Rules for National Taxes which serves as the basis for the calculation is the period from the day after the deadline or day specified in each of the following items, according to which of the returns set forth in those items the return pertaining to that refund falls under, to the day on which the decision to pay that refund is made or the day on which an appropriation of that refund is made (or, if there is a day before that day on which the refund became suitable for appropriation, the day on which it became so suitable):
前項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項の期間は、その還付に係る申告書が次の各号に掲げる申告書のいずれに該当するかに応じ、当該各号に定める期限又は日の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなった日がある場合には、その適することとなった日）までの期間とする。
a return under the provisions of Article 53, paragraph (1) (limited to one filed by the deadline for filing that return): the deadline for filing that return;
第五十三条第一項の規定による申告書（当該申告書の提出期限内に提出されたものに限る。） 当該申告書の提出期限
a return under the provisions of Article 53, paragraph (1) (excluding one filed by the deadline for filing that return): the day on which that return was filed;
第五十三条第一項の規定による申告書（当該申告書の提出期限内に提出されたものを除く。） 当該申告書の提出があった日
a return under the provisions of Article 54: the day on which that return was filed (or, if that return was filed before the base filing deadline (meaning the deadline for filing that return in the case where that return were a return under the provisions of Article 53, paragraph (1); the same applies hereinafter in this item), that base filing deadline).
If an appropriation of a refund under paragraph (1) is made to special corporation tax for reconstruction that remains unpaid for the taxable business year to which the return of special corporation tax for reconstruction referred to in that paragraph pertains, no interest on refund is to be added to the amount so appropriated out of the amount of that refund, and delinquent tax and interest tax are to be waived for the part of the special corporation tax for reconstruction covered by that appropriation.
Beyond what is provided for in the preceding two paragraphs, the procedures for the refund referred to in paragraph (1), the method of appropriation of a refund under the provisions of that paragraph (including the interest on refund pertaining to it), and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.