第三百十三条（給与等の支払者が還付できなかつた場合の処理）
Article 313Handling Where the Person Paying the Salary or Other Wage Has Been Unable to Make a Refund
In the case of applying the provisions of the preceding Article, when the person paying the salary or other wage prescribed in that Article comes to fall under any of the following items, the competent district director with jurisdiction over the place for tax payment under the provisions of Article 17 (Locality for Paying Over Withholding Tax) of the Act for the income tax on that salary or other wage (where a designation has been made pursuant to the provisions of Article 18, paragraph (2) (Designation of Locality for Paying Over Taxes) of the Act, the place for tax payment so designated) is to refund to the Resident prescribed in Article 191 (Refund of Overpaid Amounts) of the Act the portion of the amount to be refunded pursuant to the provisions of that Article that has not yet been refunded:
where, because the person has ceased to be a person paying the salary or other wage prescribed in Article 183 (Obligation to Withhold Taxes on Salary Income) or Article 190 (Year-End Adjustment) of the Act or a person paying severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Taxes on Retirement Income) of the Act, or because there is no longer any amount of income tax to be collected and paid pursuant to the provisions of these Articles or Article 192 (Withholding of Shortfalls) or Article 204, paragraph (1), item (ii) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the Act, it has become impossible to refund all or part of the amount to be refunded pursuant to the provisions of Article 191 of the Act;
where, even after two months have elapsed from the first day of the month following the month that includes the day on which the refund under the provisions of Article 191 of the Act became due, the whole of the amount to be refunded has still not been refunded.
法第百九十一条の規定による還付をすべきこととなつた日の属する月の翌月一日から起算して二月を経過した後において、なお当該還付をすべき金額の全部を還付するに至らない場合
A payer seeking the application of the provisions of the preceding paragraph must submit to the district director referred to in that paragraph a document stating that the payer has come to fall under any of the items of that paragraph, attaching a detailed statement stating, for each person, the amount to be refunded pursuant to the provisions of Article 191 of the Act, the amount of the portion of that amount that has not yet been refunded, and other necessary matters.
略称規定第三百八条第一項・この章の中だけ
法第百八十五条第一項第一号又は第二号（賞与以外の給与等に係る徴収税額）に規定する給与等の月割額は、法第二十八条第一項（給与所得）に規定する給与等（以下この章において「給与等」という。）の支給すべき額をその給与等の計算期間につき定められてい…
わかりやすく言うと
俸給、給料、賃金、歳費及び賞与と、これらの性質を持つ給与のことです（所得税法第二十八条第一項）。
税務署長
国税庁の地方支分部局である国税局の事務の一部を分掌するため各地に置かれる税務署の長です（財務省設置法第二十四条）。納税者が通常相対する機関で、所得税の確定申告書は税務署長に提出し（所得税法第百二十条第一項）、更正・決定や国税の徴収は現在の納税地を所轄する税務署長が行います（国税通則法第三十条・第四十三条）。税務署長の処分に不服がある者は、その税務署長に対する再調査の請求か、国税不服審判所長に対する審査請求のいずれかを選べます（同法第七十五条第一項第一号）。ただし、調査が国税局又は国税庁の職員によってされた旨の記載がある書面で通知された処分は、国税局長又は国税庁長官がしたものとみなされ、国税庁長官がしたものとみなされた処分については国税庁長官に対する審査請求のみとなります（同条第二項）。
財務省設置法第24条、国税通則法第30条・第43条・第75条、所得税法第120条を参考にAIが作成。