国税局長、税務署長又は税関長は、還付金等を還付し、又は充当する場合には、次の各号に掲げる還付金等の区分に従い当該各号に定める日の翌日からその還付のための支払決定の日又はその充当の日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間（他の国税に関する法律に別段の定めがある場合には、その定める期間）の日数に応じ、その金額に年七・三パーセントの割合を乗じて計算した金額（以下「還付加算金」という。）をその還付し、又は充当すべき金額に加算しなければならない。
Where the regional commissioner of a Regional Taxation Bureau, the district director of a tax office or the director-general of a customs house pays or appropriates a refund, etc., they must multiply the amount to be refunded or appropriated by the rate of 7.3% per annum, and add this amount (hereinafter referred to as the "interest on refund") to the amount to be refunded or appropriated, based on the number of days in the period from the day following the day specified in each of the following items for the category of refund, etc. listed in the relevant item, until the day of the decision to pay the relevant refund or the day on which the relevant refund is appropriated (where appropriation was possible before that date, the day on which it became possible to make the appropriation) (or during the period otherwise specified by other national tax laws):
a refund or any of the following overpayments: the day on which the national tax causing the refund or overpayment was paid (if such day precedes the statutory payment due date of the national tax, the statutory due date):
更正若しくは第二十五条（決定）の規定による決定又は賦課決定（以下「更正決定等」という。）により納付すべき税額が確定した国税（当該国税に係る延滞税及び利子税を含む。）に係る過納金（次号に掲げるものを除く。）
An overpayment arising from national tax (including any delinquent national tax and interest tax thereon) for which the payable tax amount has been determined by a reassessment or determination under the provisions of Article 25 (Determination) or an assessment and determination (hereinafter referred to as a "reassessment or determination, etc.") (excluding overpayment as set forth in the following item);
An overpayment arising from the national tax (including any delinquent national tax) for which the payable tax amount is determined without any special procedure upon the establishment of the tax liability, and for which notice of tax payment has been given;
イ又はロに掲げる過納金に類する国税に係る過納金として政令で定めるもの
An overpayment specified by Cabinet Order as arising from national tax that is similar to the overpayments listed in (a) or (b);
更正の請求に基づく更正（当該請求に対する処分に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。）により納付すべき税額が減少した国税（当該国税に係る延滞税及び利子税を含む。）に係る過納金 その更正の請求があつた日の翌日から起算して三月を経過する日と当該更正があつた日の翌日から起算して一月を経過する日とのいずれか早い日（その日が当該国税の法定納期限前である場合には、当該法定納期限）
an overpayment arising from national tax (including any delinquent tax and interest tax thereon) for which the payable tax amount has been reduced due to a reassessment based on a request for reassessment (including a determination of the taxation agency, a decision of the National Tax Tribunal or a judicial decision on an appeal against or action for a disposition made in response to such a request): the day on which three months have elapsed from the day following the day on which the request for reassessment was made, or the day on which one month has elapsed from the day following the day on which the reassessment was carried out, whichever comes earlier (if such day precedes the statutory payment due date of the national tax, the statutory due date); or
an overpayment or other payment by mistake arising from national tax, except for the overpayments listed in the preceding two items:the day on which one month has elapsed from the day following the day specified by Cabinet Order as the day on which such overpayment or payment by mistake occurred.
In the case referred to in the preceding paragraph, if any of the following items applies, the period specified in the relevant item is deducted from the period prescribed in that paragraph:
還付金等の請求権につき民事執行法（昭和五十四年法律第四号）の規定による差押命令又は差押処分が発せられたとき。 その差押命令又は差押処分の送達を受けた日の翌日から七日を経過した日までの期間
where a seizure order or seizure disposition under the provisions of the Civil Enforcement Act (Act No. 4 of 1979) has been issued with regard to the claim for the refund, etc.: the period until the day on which seven days have elapsed from the day following the day on which the seizure order or seizure disposition was served;
還付金等の請求権につき仮差押えがされたとき。 その仮差押えがされている期間
where a provisional seizure has been effected against the claim for the refund, etc.: the period during which the provisional seizure is in effect.
二回以上の分割納付に係る国税につき過誤納が生じた場合には、その過誤納金については、その過誤納の金額に達するまで、納付の日の順序に従い最後に納付された金額から順次遡つて求めた金額の過誤納からなるものとみなして、第一項の規定を適用する。
If an overpayment or payment by mistake arises with regard to a national tax paid in two or more installments, the provisions of paragraph (1) apply to that overpayment or payment by mistake by deeming it to consist of the overpayment or payment by mistake of the amounts obtained by going back successively, in the order of the payment dates, from the amount paid last until the amount of the overpayment or payment by mistake is reached.
適法に納付された国税が、その適法な納付に影響を及ぼすことなくその納付すべき額を変更する法律の規定に基づき過納となつたときは、その過納金については、これを第一項第三号に掲げる過誤納金と、その過納となつた日を同号に掲げる日とそれぞれみなして、同項の規定を適用する。
If a national tax that has been lawfully paid has become overpaid based on the provisions of an Act that changes the amount payable without affecting the lawful payment, the provisions of paragraph (1) apply to that overpayment by deeming it to be the overpayment or payment by mistake listed in item (iii) of that paragraph and deeming the day on which it became overpaid to be the day listed in that item, respectively.
申告納税方式による国税の納付があつた場合において、その課税標準の計算の基礎となつた事実のうちに含まれていた無効な行為により生じた経済的成果がその行為の無効であることに基因して失われたこと、当該事実のうちに含まれていた取り消しうべき行為が取り消されたことその他これらに準ずる政令で定める理由に基づきその国税について更正（更正の請求に基づく更正を除く。）が行なわれたときは、その更正により過納となつた金額に相当する国税（その附帯税で当該更正に伴い過納となつたものを含む。）については、その更正があつた日の翌日から起算して一月を経過する日を第一項各号に掲げる日とみなして、同項の規定を適用する。
Where a national tax using the self-assessment system has been paid, if a reassessment (excluding a reassessment based on a request for reassessment) has been made of that national tax on the grounds that the economic results arising from a void act included in the facts that formed the basis for the calculation of its tax basis have been lost due to that act being void, that a voidable act included in those facts has been rescinded, or other grounds specified by Cabinet Order as equivalent thereto, the provisions of paragraph (1) apply to the national tax equivalent to the amount overpaid as a result of that reassessment (including accessory tax thereon that has become overpaid as a result of that reassessment) by deeming the day on which one month has elapsed counting from the day following the day on which that reassessment was made to be the day listed in each item of that paragraph.