1 条
還付金等に係る国に対する請求権は、その請求をすることができる日から五年間行使しないことによつて、時効により消滅する。
A claim against the State pertaining to a refund, etc. is extinguished by prescription if it is not exercised within five years from the day on which the claim may be made.
The provisions of Article 72, paragraphs (2) and (3) (Absolute Effect, etc. of Extinctive Prescription of the National Tax Collection Right) apply mutatis mutandis to the case referred to in the preceding paragraph.