前条の場合において、同条に規定する超過額をその年最後に給与等の支払をする際徴収すべき所得税に充当し、なお充当しきれない超過額（当該超過額のうちにまだ徴収されていないものがあるときは、その徴収されていない部分の金額に相当する金額を控除した金額。以下この条において「過納額」という。）があるときは、前条の給与等の支払者は、その過納額を還付する。
In the case referred to in the preceding Article, if, after an Appropriation of the excess amount prescribed in that Article to the income taxes to be withheld when the last payment of salary or other wage for the year is made, there remains an excess amount that could not be fully covered by that Appropriation (or, if any part of that excess amount has not yet been withheld, the amount remaining after deducting an amount equivalent to the part not yet withheld; referred to as the "overpaid amount" in this Article), the person paying the salary or other wage referred to in the preceding Article is to refund that overpaid amount.