If a taxpayer has paid an amount after notifying the district director that it is paid as any of the following national taxes, the taxpayer may not claim a refund of that amount:
納付すべき税額の確定した国税で、その納期が到来していないもの
a national tax for which the payable tax amount has been determined but whose payment period has not yet arrived; and
最近において納付すべき税額の確定することが確実であると認められる国税
a national tax for which it is found certain that the payable tax amount will be determined in the near future.
前項の規定に該当する納付があつた場合において、その納付に係る国税の全部又は一部につき国税に関する法律の改正その他の理由によりその納付の必要がないこととなつたときは、その時に国税に係る過誤納があつたものとみなして、前三条の規定を適用する。
Where a payment falling under the provisions of the preceding paragraph has been made, if the payment has become unnecessary with regard to all or part of the national tax to which the payment pertains due to an amendment to the national tax laws or for any other reason, an overpayment or payment by mistake of national tax is deemed to have occurred at that time, and the provisions of the preceding three Articles apply.