国税局長、税務署長又は税関長は、還付金等がある場合において、その還付を受けるべき者につき納付すべきこととなつている国税（その納める義務が信託財産責任負担債務である国税に係る還付金等である場合にはその納める義務が当該信託財産責任負担債務である国税に限るものとし、その納める義務が信託財産責任負担債務である国税に係る還付金等でない場合にはその納める義務が信託財産限定責任負担債務である国税以外の国税に限る。）があるときは、前条第一項の規定による還付に代えて、還付金等をその国税に充当しなければならない。この場合において、その国税のうちに延滞税又は利子税があるときは、その還付金等は、まず延滞税又は利子税の計算の基礎となる国税に充当しなければならない。
Where there is a refund, etc., if there is any national tax that the person who is to receive the refund is required to pay (if the refund, etc. pertains to a national tax for which the liability to pay is an obligation to be paid with the trust property, limited to a national tax for which the liability to pay is that obligation to be paid with the trust property, and if the refund, etc. does not pertain to a national tax for which the liability to pay is an obligation to be paid with the trust property, limited to a national tax other than a national tax for which the liability to pay is an obligation to be paid only with the trust property), the regional commissioner, district director or director-general of a customs house must appropriate the refund, etc. to that national tax in lieu of refunding it under the provisions of paragraph (1) of the preceding Article. In this case, if that national tax includes delinquent tax or interest tax, the refund, etc. must first be appropriated to the national tax that is the basis for the calculation of the delinquent tax or interest tax.
When an appropriation has been made under the provisions of the preceding paragraph, the national tax in an amount equivalent to the refund, etc. so appropriated is deemed to have been paid at the time specified by Cabinet Order as the time when it became appropriate to make the appropriation.
When the regional commissioner, district director or director-general of a customs house has made an appropriation under the provisions of paragraph (1), they must notify the person who is to pay the national tax to which the appropriation pertains of that fact.