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いまの条文を読む →第四章 申告、納付、還付等（第六十七条から第七十条まで）
消費税法施行令の一部を改正する政令（令和八年政令第九十六号）による改正後の条文です。変わる言葉に印をつけています。
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税務署長は、法第四十五条第一項第七号に掲げる不足額の記載がある確定申告書等の提出があつた場合には、当該不足額が過大であると認められる事由がある場合を除き、遅滞なく、法第五十三条第一項又は第二項の規定による還付又は充当の手続をしなければならない。
Where a final return, etc. stating a shortfall set forth in Article 45, paragraph (1), item (vii) of the Act has been submitted, the district director must, without delay, carry out the procedures for refund or appropriation under Article 53, paragraph (1) or (2) of the Act, except where there are grounds on which that shortfall is found to be excessive.
法第五十一条第三項後段の規定による命令は、提供すべき担保の金額を記載した書面でしなければならない。
An order under the second sentence of Article 51, paragraph (3) of the Act must be made in writing stating the amount of the security to be provided.
法第五十三条第一項又は第二項の規定による還付金（これに係る還付加算金を含む。次項において同じ。）を未納の国税及び滞納処分費に充当する場合には、次の各号の順序により充当するものとする。
Where appropriation of a refund under Article 53, paragraph (1) or (2) of the Act (including the interest on refund relating thereto; the same applies in the following paragraph) to unpaid national tax and expenses for the delinquent tax collection procedure is made, the appropriation is to be made in the order of the following items:
当該還付金の計算の基礎とされた中間納付額に係る課税期間の課税資産の譲渡等及び特定課税仕入れに係る消費税で修正申告書の提出又は更正により納付すべきもの（中間納付額を除く。）があるときは、当該消費税に充当する。
If there is consumption tax on taxable transfers, etc. of assets and specified taxable purchases for the taxable period relating to the interim payment that formed the basis for calculating that refund that is to be paid through the submission of an amended return or reassessment (excluding the interim payment), the appropriation is made to that consumption tax;
前号の充当をしてもなお還付すべき金額がある場合において、同号に規定する中間納付額で未納のものがあるときは、当該未納の中間納付額に充当する。この場合において、国税通則法第二条第八号（定義）に規定する法定納期限（以下この条から第七十条までにおいて「法定納期限」という。）を異にする未納の中間納付額があるときは、その未納の中間納付額のうち当該法定納期限がその還付の日に最も近いものから順次当該還付すべき金額に達するまで遡つて求めたものに充当する。
If, even after the appropriation under the preceding item, there is still an amount to be refunded and there is an unpaid interim payment prescribed in that item, the refund is appropriated to that unpaid interim payment; in this case, if there are unpaid interim payments with different statutory payment due dates (meaning the statutory payment due date prescribed in Article 2, item (viii) (Definitions) of the Act on General Rules for National Taxes; hereinafter in this Article through Article 70 referred to as the "statutory payment due date"), the refund is appropriated to those of the unpaid interim payments that are obtained by going back, starting from the one whose statutory payment due date is closest to the day of the refund and proceeding in order, until the amount to be refunded is reached;
前二号の充当をしてもなお還付すべき金額があるときは、その他の未納の国税及び滞納処分費に充当する。
If, even after the appropriation under the preceding two items, there is still an amount to be refunded, the refund is appropriated to other unpaid national tax and expenses for the delinquent tax collection procedure.
その課税期間の課税資産の譲渡等及び特定課税仕入れに係る消費税に係る法第五十二条第一項の規定による還付金（これに係る還付加算金を含む。以下この項において同じ。）と法第五十三条第一項又は第二項の規定による還付金とがある場合において、これらの還付金をその課税期間の課税資産の譲渡等及び特定課税仕入れに係る消費税で未納のものに充当するときは、次の各号に掲げる場合の区分に応じ当該各号に定める還付金からまず充当するものとする。
Where there are both a refund under Article 52, paragraph (1) of the Act (including the interest on refund relating thereto; the same applies hereinafter in this paragraph) relating to consumption tax on taxable transfers, etc. of assets and specified taxable purchases for the taxable period and a refund under Article 53, paragraph (1) or (2) of the Act, and appropriation of those refunds to the unpaid consumption tax on taxable transfers, etc. of assets and specified taxable purchases for the taxable period is made, the appropriation is to be made first from the refund specified in the relevant item, according to the category of cases listed in the following items:
第六十五条第一号に規定する消費税に充当する場合 法第五十二条第一項の規定による還付金
in the case of appropriation to the consumption tax prescribed in Article 65, item (i): the refund under Article 52, paragraph (1) of the Act;
中間納付額に充当する場合 法第五十三条第一項又は第二項の規定による還付金
in the case of appropriation to the interim payment: the refund under Article 53, paragraph (1) or (2) of the Act.
法第五十三条第二項に規定する政令で定めるところにより計算した金額は、第一号に掲げる金額から第二号に掲げる金額を控除した残額とする。
The amount calculated as specified by Cabinet Order prescribed in Article 53, paragraph (2) of the Act is the amount remaining after deducting the amount set forth in item (ii) from the amount set forth in item (i):
法第五十三条第一項に規定する中間申告書に係る中間納付額について納付された延滞税の額の合計額
the total amount of delinquent tax paid on the interim payment relating to the interim return prescribed in Article 53, paragraph (1) of the Act;
当該中間納付額（法第五十三条第一項の規定による還付金をもつて充当をされる部分の金額を除く。）のうち次に定める順序により当該中間納付額に係る課税期間の確定申告書等に記載された法第四十五条第一項第四号に掲げる金額（前条第一項第一号の充当をされる消費税がある場合には、当該消費税の額を加算した金額）に達するまで順次求めた各中間納付額につき国税に関する法律の規定により計算される延滞税の額の合計額
the total amount of delinquent tax calculated, under the provisions of laws concerning national taxes, for each interim payment obtained by successively going, in the order specified below, through that interim payment (excluding the amount of the portion appropriated by a refund under Article 53, paragraph (1) of the Act) until the amount set forth in Article 45, paragraph (1), item (iv) of the Act stated in the final return, etc. for the taxable period relating to that interim payment is reached (where there is consumption tax subject to the appropriation under Article 68, paragraph (1), item (i), the amount obtained by adding the amount of that consumption tax):
当該中間納付額のうち法定納期限を異にするものについては、その法定納期限の早いものを先順位とする。
for those of the interim payments that have different statutory payment due dates, the one with the earlier statutory payment due date takes priority;
法定納期限を同じくする中間納付額のうち確定の日を異にするものについては、その確定の日の早いものを先順位とする。
for those of the interim payments that have the same statutory payment due date but different dates of finalization, the one with the earlier date of finalization takes priority;
法定納期限及び確定の日を同じくする中間納付額のうち納付の日を異にするものについては、その納付の日の早いものを先順位とする。
for those of the interim payments that have the same statutory payment due date and date of finalization but different dates of payment, the one with the earlier date of payment takes priority.
法第五十三条第一項の規定による還付金について還付加算金の額を計算する場合には、同項に規定する中間申告書に係る中間納付額（当該還付金をもつて充当をされる部分の金額を除く。）のうち次に定める順序により当該還付金の額（当該還付金をもつて前条第一項第一号又は第二号の充当をする場合には、当該充当をする還付金の額を控除した金額）に達するまで順次遡つて求めた各中間納付額を法第五十三条第三項に規定する還付すべき中間納付額として、同項の規定を適用する。
Where the amount of interest on refund is calculated for a refund under Article 53, paragraph (1) of the Act, Article 53, paragraph (3) of the Act is applied by treating as the interim payment to be refunded prescribed in that paragraph each interim payment obtained by successively going back, in the order specified below, through the interim payments relating to the interim return prescribed in paragraph (1) of that Article (excluding the amount of the portion appropriated by that refund) until the amount of that refund is reached (where appropriation under Article 68, paragraph (1), item (i) or (ii) is made by that refund, the amount obtained by deducting the amount of the refund so appropriated).
当該中間納付額のうち法定納期限を異にするものについては、その法定納期限の遅いものを先順位とする。
for those of the interim payments that have different statutory payment due dates, the one with the later statutory payment due date takes priority;
法定納期限を同じくする中間納付額のうち確定の日を異にするものについては、その確定の日の遅いものを先順位とする。
for those of the interim payments that have the same statutory payment due date but different dates of finalization, the one with the later date of finalization takes priority;
法定納期限及び確定の日を同じくする中間納付額のうち納付の日を異にするものについては、その納付の日の遅いものを先順位とする。
for those of the interim payments that have the same statutory payment due date and date of finalization but different dates of payment, the one with the later date of payment takes priority.
法第五十五条第三項に規定する政令で定めるところにより計算した金額は、第一号に掲げる金額から第二号に掲げる金額を控除した残額とする。
The amount calculated as specified by Cabinet Order prescribed in Article 55, paragraph (3) of the Act is the amount remaining after deducting the amount set forth in item (ii) from the amount set forth in item (i):
法第五十五条第一項又は第二項に規定する中間申告書に係る中間納付額について納付された延滞税の額の合計額（当該延滞税のうちに既に法第五十三条第二項又は第五十五条第三項の規定により還付されるべきこととなつたものがある場合には、その還付されるべきこととなつた延滞税の額を除く。）
the total amount of delinquent tax paid on the interim payment relating to the interim return prescribed in Article 55, paragraph (1) or (2) of the Act (where, among that delinquent tax, there is any that has already become refundable under Article 53, paragraph (2) or Article 55, paragraph (3) of the Act, excluding the amount of the delinquent tax that has become refundable);
当該中間納付額（法第五十三条第一項又は第五十五条第一項若しくは第二項の規定による還付金をもつて充当をされる部分の金額を除く。）のうち次に定める順序により当該還付の基因となる決定（国税通則法第二十五条（決定）の規定による決定をいう。）又は更正等（法第五十五条第二項に規定する更正等をいう。）に係る法第四十五条第一項第四号に掲げる金額（第四項において準用する第六十八条第一項第一号の充当をされる消費税がある場合には、当該消費税の額を加算した金額）に達するまで順次求めた各中間納付額につき国税に関する法律の規定により計算される延滞税の額の合計額
the total amount of delinquent tax calculated, under the provisions of laws concerning national taxes, for each interim payment obtained by successively going, in the order specified below, through that interim payment (excluding the amount of the portion appropriated by a refund under Article 53, paragraph (1) or Article 55, paragraph (1) or (2) of the Act) until the amount set forth in Article 45, paragraph (1), item (iv) of the Act relating to the determination (meaning a determination under Article 25 (Determination) of the Act on General Rules for National Taxes) or reassessment or similar decision (meaning the reassessment or similar decision prescribed in Article 55, paragraph (2) of the Act) that is the cause of that refund is reached (where there is consumption tax subject to the appropriation under Article 68, paragraph (1), item (i) as applied mutatis mutandis pursuant to paragraph (4), the amount obtained by adding the amount of that consumption tax):
当該中間納付額のうち法定納期限を異にするものについては、その法定納期限の早いものを先順位とする。
for those of the interim payments that have different statutory payment due dates, the one with the earlier statutory payment due date takes priority;
法定納期限を同じくする中間納付額のうち確定の日を異にするものについては、その確定の日の早いものを先順位とする。
for those of the interim payments that have the same statutory payment due date but different dates of finalization, the one with the earlier date of finalization takes priority;
法定納期限及び確定の日を同じくする中間納付額のうち納付の日を異にするものについては、その納付の日の早いものを先順位とする。
for those of the interim payments that have the same statutory payment due date and date of finalization but different dates of payment, the one with the earlier date of payment takes priority.
法第五十五条第四項第二号イ（２）に規定する政令で定める理由は、国税通則法第五十八条第五項（還付加算金）に規定する政令で定める理由とする。
The reason specified by Cabinet Order prescribed in Article 55, paragraph (4), item (ii), (a), (2) of the Act is the reason specified by Cabinet Order prescribed in Article 58, paragraph (5) (Interest on Refund) of the Act on General Rules for National Taxes.
法第五十五条第一項又は第二項の規定による還付金について還付加算金の額を計算する場合には、これらの規定に規定する中間申告書に係る中間納付額（既に法第五十三条第三項の還付加算金の額の計算の基礎とされた部分の金額があり、又は法第五十五条第一項若しくは第二項の規定による還付金をもつて充当をされる部分の金額がある場合には、これらの金額を除く。以下この項において同じ。）のうち次に定める順序により当該還付金の額（当該還付金をもつて次項において準用する第六十八条第一項第一号又は第二号の充当をする場合には、当該充当をする還付金の額を控除した金額）に達するまで順次遡つて求めた各中間納付額を法第五十五条第四項に規定する還付すべき中間納付額として、同項の規定を適用する。
Where the amount of interest on refund is calculated for a refund under Article 55, paragraph (1) or (2) of the Act, Article 55, paragraph (4) of the Act is applied by treating as the interim payment to be refunded prescribed in that paragraph each interim payment obtained by successively going back, in the order specified below, through the interim payments relating to the interim return prescribed in those provisions (where there is a portion that has already been made the basis for calculating the amount of interest on refund under Article 53, paragraph (3) of the Act, or a portion appropriated by a refund under Article 55, paragraph (1) or (2) of the Act, excluding those amounts; the same applies hereinafter in this paragraph) until the amount of that refund is reached (where appropriation under Article 68, paragraph (1), item (i) or (ii) as applied mutatis mutandis pursuant to the following paragraph is made by that refund, the amount obtained by deducting the amount of the refund so appropriated).
当該中間納付額のうち法定納期限を異にするものについては、その法定納期限の遅いものを先順位とする。
for those of the interim payments that have different statutory payment due dates, the one with the later statutory payment due date takes priority;
法定納期限を同じくする中間納付額のうち確定の日を異にするものについては、その確定の日の遅いものを先順位とする。
for those of the interim payments that have the same statutory payment due date but different dates of finalization, the one with the later date of finalization takes priority;
法定納期限及び確定の日を同じくする中間納付額のうち納付の日を異にするものについては、その納付の日の遅いものを先順位とする。
for those of the interim payments that have the same statutory payment due date and date of finalization but different dates of payment, the one with the later date of payment takes priority.
第六十五条及び第六十八条の規定は、法第五十四条第一項の規定による還付金（これに係る還付加算金を含む。）又は法第五十五条第一項から第三項までの規定による還付金（これに係る還付加算金を含む。）を未納の国税及び滞納処分費に充当する場合について準用する。
The provisions of Article 65 and Article 68 apply mutatis mutandis where appropriation to unpaid national tax and expenses for the delinquent tax collection procedure is made of a refund under Article 54, paragraph (1) of the Act (including interest on refund relating thereto) or a refund under Article 55, paragraphs (1) through (3) of the Act (including interest on refund relating thereto).