第百五十九条（更正等による源泉徴収税額等の還付）
Article 159Refunding Taxes Withheld, Based on Reassessment or Similar Decision
居住者の各年分の所得税につき更正（当該所得税についての処分等（更正の請求に対する処分又は国税通則法第二十五条（決定）の規定による決定をいう。）に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。以下この条及び次条において「更正等」という。）があつた場合において、その更正等により第百二十二条第一項第一号若しくは第二号（還付等を受けるための申告）又は第百二十三条第二項第六号若しくは第七号（確定損失申告）に掲げる金額が増加したときは、税務署長は、その者に対し、その増加した部分の金額に相当する所得税を還付する。
If a Reassessment (including a determination or ruling on an appeal, or a judgment in a lawsuit, concerning a disposition or similar action with respect to the income tax (meaning a disposition on a request for Reassessment or a determination under Article 25 (Determination) of the Act on General Rules for National Taxes); hereinafter referred to as a "Reassessment or similar decision" in this Article and the following Article) is made with respect to a Resident's income taxes for any year, and the amount set forth in Article 122, paragraph (1), item (i) or item (ii) (Filing a Return to Receive a Refund) or Article 123, paragraph (2), item (vi) or item (vii) (Filing Tax Returns Showing Losses) increases as a result of the Reassessment or similar decision, the district director refunds to the Resident income taxes in an amount equivalent to the increase.
前項の場合において、同項の規定による還付金の額の計算の基礎となつた第百二十二条第一項第二号又は第百二十三条第二項第七号に規定する源泉徴収税額のうちにまだ納付されていないものがあるときは、前項の規定による還付金の額のうちその納付されていない部分の金額に相当する金額については、その納付があるまでは、還付しない。
In a case as referred to in the preceding paragraph, if any part of the taxes withheld as prescribed in Article 122, paragraph (1), item (ii) or Article 123, paragraph (2), item (vii) which is used as the basis for calculating the amount of the refund under that paragraph has not yet been paid over to the national government, an amount equivalent to the part of the refund under the preceding paragraph which is from tax withheld that has not yet been paid over is not refunded until that part of the tax withheld is paid over.
第一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（還付加算金）の期間は、第一項の更正等の日の翌日以後一月を経過する日（当該更正等が次の各号に掲げるものである場合には、当該各号に定める日。以下この項において「一月経過日」という。）（当該一月経過日後に納付された前項に規定する源泉徴収税額に係る還付金については、その納付の日）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つた日がある場合には、その適することとなつた日）までの期間とする。
When the amount of interest on refund under paragraph (1) is calculated, the period referred to in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes which serves as the basis for the calculation is the period beginning on the day after the day on which one month has elapsed from the day after the date of the Reassessment or similar decision referred to in paragraph (1) (or, if the Reassessment or similar decision is one set forth in one of the following items, the date specified in the relevant item; hereinafter referred to as the "one-month date" in this paragraph) (or beginning on the day after the date of payment, for a refund involving tax withheld as prescribed in the preceding paragraph that is paid after the one-month date), and ending on the day on which the tax-office decision to pay the refund is reached or on the day on which the refund is Appropriated to cover a required tax payment (or ending on the day on which the refund first could have been Appropriated, if this is before the date of the Appropriation):
更正の請求に基づく更正（当該請求に対する処分に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。以下この号において同じ。） 当該請求の日の翌日以後三月を経過する日と当該請求に基づく更正の日の翌日以後一月を経過する日とのいずれか早い日
a Reassessment based on a request for Reassessment (including a determination or ruling on an appeal, or a judgment in a lawsuit, concerning a disposition on that request; hereinafter the same applies in this item): the day on which three months have elapsed from the day after the date of the request or the day on which one month has elapsed from the day after the date of the Reassessment based on the request, whichever comes first;
国税通則法第二十五条の規定による決定に係る更正（当該決定に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含み、更正の請求に基づく更正及びその年分の総所得金額、退職所得金額及び山林所得金額の計算の基礎となつた事実のうちに含まれていた無効な行為により生じた経済的成果がその行為の無効であることに基因して失われたこと、当該事実のうちに含まれていた取り消しうべき行為が取り消されたことその他これらに準ずる政令で定める理由に基づき行われた更正を除く。） 当該決定の日
a Reassessment in connection with a determination under Article 25 of the Act on General Rules for National Taxes (including a determination or ruling on an appeal, or a judgment in a lawsuit, concerning that determination, and excluding a Reassessment based on a request for Reassessment and a Reassessment made on the grounds that the economic results produced by a void act included in the facts that served as the basis for calculating the gross income, retirement income, and timber income for the year have been lost because the act is void, that a voidable act included in those facts has been rescinded, or any other grounds specified by Cabinet Order as equivalent thereto): the date of the determination.
第一項の規定による還付金を同項の更正等に係る年分の所得税で未納のものに充当する場合には、その還付金の額のうちその充当する金額については、還付加算金を付さないものとし、その充当される部分の所得税については、延滞税を免除するものとする。
If a refund under paragraph (1) is Appropriated to cover unpaid income taxes for the year of the Reassessment or similar decision referred to in that paragraph, interest on refund does not accrue on the part of the refund so Appropriated and the tax on delinquency is waived for the part of the income taxes covered by the Appropriation.
Beyond what is prescribed in the preceding three paragraphs, Cabinet Order provides for the method of making an Appropriation of a refund under paragraph (1) (including the interest on refund on that refund) and for other necessary particulars concerning the application of the provisions of that paragraph.