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2026年11月1日から施行されている条文です
いまの条文を読む →第十節 還付（第十七条から第十七条の二の二まで）
地方税法等の一部を改正する法律（令和八年法律第二号）による改正後の条文です。変わる言葉に印をつけています。
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地方団体の長は、過誤納に係る地方団体の徴収金（以下本章において「過誤納金」という。）があるときは、政令で定めるところにより、遅滞なく還付しなければならない。
Where there are local government levies that have been overpaid or paid by mistake (hereinafter in this Chapter referred to as an "overpayment or payment by mistake"), the head of a local government must refund them without delay, as provided by Cabinet Order.
地方団体の長は、前条の規定により還付すべき場合において、その還付を受けるべき者につき納付し、又は納入すべきこととなつた地方団体の徴収金（その納付し、又は納入する義務が信託財産責任負担債務である地方団体の徴収金に係る過誤納金である場合にはその納付し、又は納入する義務が当該信託財産責任負担債務である地方団体の徴収金に限るものとし、その納付し、又は納入する義務が信託財産責任負担債務である地方団体の徴収金に係る過誤納金でない場合にはその納付し、又は納入する義務が信託財産限定責任負担債務である地方団体の徴収金以外の地方団体の徴収金に限る。以下この条において同じ。）があるときは、前条の規定にかかわらず、過誤納金をその地方団体の徴収金に充当しなければならない。
Where a refund is to be made under the preceding Article, if there are local government levies that the person entitled to the refund has become liable to pay or remit (where the overpayment or payment by mistake relates to local government levies for which the obligation to pay or remit is an obligation covered by the trust property, limited to local government levies for which the obligation to pay or remit is that obligation covered by the trust property; and where the overpayment or payment by mistake does not relate to local government levies for which the obligation to pay or remit is an obligation covered by the trust property, limited to local government levies other than those for which the obligation to pay or remit is an obligation covered only by the trust property; the same applies hereinafter in this Article), the head of a local government must, notwithstanding the preceding Article, appropriate the overpayment or payment by mistake to those local government levies.
道府県が第七百三十九条の五第一項若しくは第二項（これらの規定を同条第八項において準用する場合を含む。次条第一項第一号及び第三号において同じ。）の規定により当該道府県の個人の道府県民税（第二十四条第一項第二号に掲げる者に対して課する均等割及び第五十条の二の規定により課する所得割に限る。以下この項において同じ。）に係る地方団体の徴収金と併せて徴収した個人の市町村民税（第二百九十四条第一項第二号に掲げる者に対して課する均等割及び第三百二十八条の規定により課する所得割に限る。以下この項において同じ。）に係る地方団体の徴収金又は市町村が第四十一条第一項の規定により当該市町村の個人の市町村民税に係る地方団体の徴収金と併せて徴収した個人の道府県民税に係る地方団体の徴収金に係る納税者又は特別徴収義務者の過誤納金があるときは、道府県知事又は市町村長は、当該過誤納金をそれぞれ当該道府県又は市町村の地方団体の徴収金に係る過誤納金とみなして、それぞれ当該納税者又は特別徴収義務者の納付し、又は納入すべきこととなつた道府県又は市町村の地方団体の徴収金に充当しなければならない。
Where a prefecture has collected, under Article 739-5, paragraph (1) or (2) (including as applied mutatis mutandis pursuant to paragraph (8) of that Article; the same applies in paragraph (1), items (i) and (iii) of the following Article), together with local government levies relating to the individual prefectural inhabitant tax of that prefecture (limited to the per capita levy imposed on the persons listed in Article 24, paragraph (1), item (ii) and the income levy imposed pursuant to Article 50-2; the same applies hereinafter in this paragraph), local government levies relating to individual municipal inhabitant tax (limited to the per capita levy imposed on the persons listed in Article 294, paragraph (1), item (ii) and the income levy imposed pursuant to Article 328; the same applies hereinafter in this paragraph), or a municipality has collected, under Article 41, paragraph (1), together with local government levies relating to the individual municipal inhabitant tax of that municipality, local government levies relating to individual prefectural inhabitant tax, and there is an overpayment or payment by mistake of the taxpayer or special collection agent relating to the local government levies so collected together, the prefectural governor or the mayor of the municipality is to deem that overpayment or payment by mistake to be an overpayment or payment by mistake relating to the local government levies of that prefecture or municipality, respectively, and must appropriate it to the local government levies of the prefecture or municipality that the taxpayer or special collection agent has become liable to pay or remit, respectively.
前二項の場合において、その地方団体の徴収金のうちに延滞金があるときは、その過誤納金は、まず延滞金の額の計算の基礎となる地方税に充当しなければならない。
In the cases referred to in the preceding two paragraphs, where the local government levies include a delinquency charge, the overpayment or payment by mistake must first be appropriated to the local tax that forms the basis for calculating the amount of the delinquency charge.
前三項の規定による充当は、政令で定める充当をするに適することとなつた時にさかのぼつてその効力を生ずる。
An appropriation under the preceding three paragraphs takes effect retroactively to the time specified by Cabinet Order as the time at which it became suitable to make the appropriation.
地方団体の長は、第一項から第三項までの規定による充当をしたときは、その旨を納税者又は特別徴収義務者に通知しなければならない。
When the head of a local government has made an appropriation under paragraphs (1) through (3), the head must notify the taxpayer or special collection agent to that effect.
前条の規定並びに第七十二条の八十八第二項及び第三項、第七十三条の二第九項（第七十三条の二十七第二項及び第七十三条の二十七の四第五項において準用する場合を含む。）、第七十四条の十四第三項、第百四十四条の三十第二項、第三百六十四条第六項（第七百四十五条第一項において準用する場合を含む。）、第四百七十七条第三項、第六百一条第八項（第六百二条第二項、第六百三条第四項、第六百三条の二第六項、第六百三条の二の二第二項及び第六百二十九条第八項において準用する場合を含む。）、第七百六条の二第二項並びに第七百十八条の十第二項ただし書の規定（これらの規定中充当に係る部分に限る。）その他政令で定める規定は、次の各号のいずれかに該当する還付金又は過誤納金（以下この条において「還付金等」という。）については、適用しない。
The preceding Article, and the provisions (limited to the parts relating to appropriation) of Article 72-88, paragraphs (2) and (3), Article 73-2, paragraph (9) (including as applied mutatis mutandis pursuant to Article 73-27, paragraph (2) and Article 73-27-4, paragraph (5)), Article 74-14, paragraph (3), Article 144-30, paragraph (2), Article 364, paragraph (6) (including as applied mutatis mutandis pursuant to Article 745, paragraph (1)), Article 477, paragraph (3), Article 601, paragraph (8) (including as applied mutatis mutandis pursuant to Article 602, paragraph (2), Article 603, paragraph (4), Article 603-2, paragraph (6), Article 603-2-2, paragraph (2) and Article 629, paragraph (8)), Article 706-2, paragraph (2), and the proviso to Article 718-10, paragraph (2), and other provisions specified by Cabinet Order, do not apply to a refund or overpayment or payment by mistake (hereinafter in this Article referred to as a "refund, etc.") falling under any of the following items:
道府県が第七百三十九条の五第一項又は第二項の規定により併せて徴収した個人の道府県民税（第二十四条第一項第二号に掲げる者に対して課する均等割及び第五十条の二の規定により課する所得割を除く。次号から第四号までにおいて同じ。）に係る地方団体の徴収金、個人の市町村民税（第二百九十四条第一項第二号に掲げる者に対して課する均等割及び第三百二十八条の規定により課する所得割を除く。次号から第四号までにおいて同じ。）に係る地方団体の徴収金及び森林環境税に係る徴収金（森林環境税及び森林環境譲与税に関する法律（平成三十一年法律第三号）第二条第五号に規定する森林環境税に係る徴収金をいう。次号から第四号までにおいて同じ。）に係る過誤納金（以下この号及び次項において「道府県徴収金関係過誤納金」という。）の還付を受けるべき者につき納付し、又は納入すべきこととなつた当該道府県に係る地方団体の徴収金がある場合における当該道府県徴収金関係過誤納金
an overpayment or payment by mistake relating to the following, collected together by a prefecture under Article 739-5, paragraph (1) or (2): local government levies relating to individual prefectural inhabitant tax (excluding the per capita levy imposed on the persons listed in Article 24, paragraph (1), item (ii) and the income levy imposed pursuant to Article 50-2; the same applies in the following item through item (iv)), local government levies relating to individual municipal inhabitant tax (excluding the per capita levy imposed on the persons listed in Article 294, paragraph (1), item (ii) and the income levy imposed pursuant to Article 328; the same applies in the following item through item (iv)), and collections relating to the forest environment tax (meaning collections relating to the forest environment tax prescribed in Article 2, item (v) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax (Act No. 3 of 2019); the same applies in the following item through item (iv)) (hereinafter in this item and the following paragraph referred to as an "overpayment or payment by mistake of prefectural collections"), where there are local government levies relating to that prefecture that the person entitled to the refund of it has become liable to pay or remit: that overpayment or payment by mistake of prefectural collections;
市町村が徴収した個人の市町村民税に係る地方団体の徴収金、第四十一条第一項の規定によりこれと併せて徴収した個人の道府県民税に係る地方団体の徴収金及び森林環境税及び森林環境譲与税に関する法律第七条第一項の規定によりこれらと併せて徴収した森林環境税に係る徴収金に係る過誤納金（以下この号及び第三項において「市町村徴収金関係過誤納金」という。）の還付を受けるべき者につき納付し、又は納入すべきこととなつた当該市町村に係る地方団体の徴収金がある場合における当該市町村徴収金関係過誤納金
an overpayment or payment by mistake relating to local government levies relating to the individual municipal inhabitant tax collected by a municipality, local government levies relating to individual prefectural inhabitant tax collected together with them under Article 41, paragraph (1), and collections relating to the forest environment tax collected together with them under Article 7, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax (hereinafter in this item and paragraph (3) referred to as an "overpayment or payment by mistake of municipal collections"), where there are local government levies relating to that municipality that the person entitled to the refund of it has become liable to pay or remit: that overpayment or payment by mistake of municipal collections;
道府県が徴収した地方団体の徴収金に係る還付金等（第一号に該当するものを除く。）の還付を受けるべき者につき納付し、又は納入すべきこととなつた当該道府県が第七百三十九条の五第一項又は第二項の規定により併せて徴収すべき個人の道府県民税に係る地方団体の徴収金、個人の市町村民税に係る地方団体の徴収金及び森林環境税に係る徴収金（次項及び第四項において「道府県未納徴収金」という。）がある場合における当該還付金等
a refund, etc. (excluding one falling under item (i)) relating to local government levies collected by a prefecture, where there are, in respect of the person entitled to that refund, etc., local government levies relating to the individual prefectural inhabitant tax, local government levies relating to the individual municipal inhabitant tax and collections relating to the forest environment tax that the prefecture is to collect together under Article 739-5, paragraph (1) or (2) and that the person has become liable to pay or remit (referred to in the following paragraph and paragraph (4) as "unpaid prefecture-collected sums"): that refund, etc.;
市町村が徴収した地方団体の徴収金に係る還付金等（第二号に該当するものを除く。）の還付を受けるべき者につき納付し、又は納入すべきこととなつた当該市町村が徴収すべき個人の市町村民税に係る地方団体の徴収金、第四十一条第一項の規定によりこれと併せて徴収すべき個人の道府県民税に係る地方団体の徴収金及び森林環境税及び森林環境譲与税に関する法律第七条第一項の規定によりこれらと併せて徴収すべき森林環境税に係る徴収金（第三項及び第五項において「市町村未納徴収金」という。）がある場合における当該還付金等
The refund, etc. (excluding that falling under item (ii)) of local government levies collected by a municipality, in the case where, in respect of the person entitled to receive the refund, there are local government levies relating to individual municipal inhabitant tax that the municipality is to collect and that have become payable or remittable, local government levies relating to individual prefectural inhabitant tax to be collected together therewith under Article 41, paragraph (1), and collections relating to the forest environment tax to be collected together with those under Article 7, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax (Act No. 3 of 2019) (referred to as "unpaid municipal collections" in paragraphs (3) and (5)).
前項第一号に規定する場合には、道府県徴収金関係過誤納金の還付を受けるべき者は、当該還付をすべき道府県知事に対し、当該道府県徴収金関係過誤納金（道府県未納徴収金に係る金額又は納付し、若しくは納入すべきこととなつているその他の当該道府県の地方団体の徴収金に係る金額に相当する額を限度とする。）により道府県未納徴収金又は納付し、若しくは納入すべきこととなつているその他の当該道府県の地方団体の徴収金を納付し、又は納入することを委託したものとみなす。
In the case prescribed in paragraph (1), item (i), a person entitled to receive a refund of overpayment or payment by mistake of prefectural collections is deemed to have entrusted the prefectural governor who is to make the refund with the payment or remittance of the unpaid prefecture-collected sums, or of other local government levies of that prefecture that have become payable or remittable, out of that overpayment or payment by mistake of prefectural collections (limited to an amount equivalent to the amount relating to the unpaid prefecture-collected sums or the amount relating to the other local government levies of that prefecture that have become payable or remittable).
第一項第二号に規定する場合には、市町村徴収金関係過誤納金の還付を受けるべき者は、当該還付をすべき市町村長に対し、当該市町村徴収金関係過誤納金（市町村未納徴収金に係る金額又は納付し、若しくは納入すべきこととなつているその他の当該市町村の地方団体の徴収金に係る金額に相当する額を限度とする。）により市町村未納徴収金又は納付し、若しくは納入すべきこととなつているその他の当該市町村の地方団体の徴収金を納付し、又は納入することを委託したものとみなす。
In the case prescribed in paragraph (1), item (ii), a person entitled to receive a refund of overpayment or payment by mistake of municipal collections is deemed to have entrusted the mayor of the municipality who is to make the refund with the payment or remittance of the unpaid municipal collections, or of other local government levies of that municipality that have become payable or remittable, out of that overpayment or payment by mistake of municipal collections (limited to an amount equivalent to the amount relating to the unpaid municipal collections or the amount relating to the other local government levies of that municipality that have become payable or remittable).
第一項第三号に規定する場合には、同号の還付金等の還付を受けるべき者は、当該還付をすべき道府県知事に対し、当該還付金等（道府県未納徴収金に係る金額に相当する額を限度とする。）により道府県未納徴収金を納付し、又は納入することを委託したものとみなす。
In the case prescribed in paragraph (1), item (iii), a person entitled to receive the refund, etc. referred to in that item is deemed to have entrusted the prefectural governor who is to make the refund with the payment or remittance of the unpaid prefecture-collected sums out of that refund, etc. (limited to an amount equivalent to the amount relating to the unpaid prefecture-collected sums).
第一項第四号に規定する場合には、同号の還付金等の還付を受けるべき者は、当該還付をすべき市町村長に対し、当該還付金等（市町村未納徴収金に係る金額に相当する額を限度とする。）により市町村未納徴収金を納付し、又は納入することを委託したものとみなす。
In the case prescribed in paragraph (1), item (iv), a person entitled to receive the refund, etc. referred to in that item is deemed to have entrusted the mayor of the municipality who is to make the refund with the payment or remittance of the unpaid municipal collections out of that refund, etc. (limited to an amount equivalent to the amount relating to the unpaid municipal collections).
第二項から前項までの規定が適用される場合には、これらの規定による委託納付又は委託納入をするのに適することとなつた時として政令で定める時に、その委託納付又は委託納入に相当する額の還付及び納付又は納入があつたものとみなす。
Where paragraph (2) through the preceding paragraph apply, at the time specified by Cabinet Order as the time at which it becomes suitable to make the entrusted payment or entrusted remittance under those provisions, the refund and the payment or remittance of an amount equivalent to that entrusted payment or entrusted remittance are deemed to have been made.
第二項から第五項までの規定が適用される場合には、これらの規定による納付又は納入をした道府県知事又は市町村長は、遅滞なく、その旨をこれらの規定により委託したものとみなされた者に通知しなければならない。
Where paragraphs (2) through (5) apply, the prefectural governor or mayor of a municipality who made the payment or remittance under those provisions must without delay notify the person deemed to have made the entrustment under those provisions of that fact.