第七十条（更正等又は決定による中間納付額に係る延滞税の還付金額及び還付加算金の額の計算等）
Article 70Calculation of Refund Amount of Delinquent Tax and Amount of Interest on Refund Relating to Interim Payment by Reassessment or Similar Decision or Determination, etc.
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):
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);
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（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
for those of the interim payments that have different statutory payment due dates, the one with the earlier statutory payment due date takes priority;
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;
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.
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。
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).
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。
for those of the interim payments that have different statutory payment due dates, the one with the later statutory payment due date takes priority;
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;
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.
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).
定義第一条第一項
それぞれ消費税法（以下「法」という。）第二条第一項に規定する国内、保税地域、個人事業者、事業者、国外事業者、合併法人、被合併法人、分割法人、分割承継法人、人格のない社団等、適格請求書発行事業者、資産の譲渡等、特定資産の譲渡等、電気通信利用役務の提供、課税資産の譲渡等、軽減対象課税資産の譲渡等、外国貨物、課税貨物、軽減対象課税貨物、課税仕入れ、事業年度、基準期間、棚卸資産、調整対象固定資産、確定申告書等、特例申告書、附帯税又は中間納付額
わかりやすく言うと
中間申告書を出した人が、そこに記載した金額として消費税法第四十八条により納める消費税の額のことです。修正申告書の提出や更正・再更正があったときは、その後の額になります。
略称規定第六十四条第一項・この章の中だけ
…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、法第五十二条第一項の規定による還付又は国税通則法第五十七条第一項（充当）の規定による充当（以下この章において「充当」という。）の手続をしなければならない。
わかりやすく言うと
還付金などを受け取るべき人に納めるべき国税があるとき、還付する代わりに、その還付金などをその国税に充てることです（国税通則法第五十七条第一項）。
定義第六十五条第一項・この章の中だけ
同条第二項に規定する還付加算金
わかりやすく言うと
消費税の還付金を還付したり未納の国税に充当したりするとき、還付金に加えられる金額で、一定の期間の日数に応じて計算されるものです（国税通則法第五十八条第一項、消費税法第五十二条第二項）。
略称規定第六十八条第一項第二号・この条及び第六十九条及び第七十条の中だけ
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…
わかりやすく言うと
国税に関する法律の規定で国税を納めるべきとされている期限のことです（国税通則法第二条第八号）。繰上げや延納、納税の猶予などに係る期限は含まれず、国税の種類によって特別の定めがあります。