第二百二十三条（源泉徴収に係る所得税について納付があつたものとみなす場合）
Article 223When Withheld Income Taxes Are Deemed to Have Been Paid
第一章から第五章まで（源泉徴収）の規定により所得税の徴収がされたときは、これらの規定による徴収をされるべき者に対する所得税の還付又は充当については、これらの規定により所得税を徴収して納付すべき者がその所得税を国に納付すべき日（徴収の日がその納付すべき日後である場合には、その徴収の日）においてその納付があつたものとみなす。
When income taxes have been withheld pursuant to the provisions of Chapter I through Chapter V (Withholding), for the purposes of a refund or Appropriation of income taxes to the person from whom taxes are to be withheld under those provisions, the payment is deemed to have been made on the day on which the person required to withhold and pay over income taxes pursuant to those provisions is required to pay those income taxes to the national government (or on the day of withholding, if the day of withholding is after the day on which they are required to be paid).