1 条
If there is a refund or an overpayment or payment by mistake of national tax (hereinafter referred to as a "refund, etc."), the regional commissioner, district director or director-general of a customs house must refund it in cash without delay.
国税局長は、必要があると認めるときは、その管轄区域内の地域を所轄する税務署長からその還付すべき還付金等について還付の引継ぎを受けることができる。
If the regional commissioner finds it necessary, the regional commissioner may take over, from the district director with jurisdiction over an area within the regional commissioner's jurisdictional district, the refund of a refund, etc. that the district director is to refund.