Article 17-3Special Provisions on Refund of Prepaid Amounts of Local Tax
第十七条の三（地方税の予納額の還付の特例）
A taxpayer or special collection agent may not claim a refund of an amount paid or remitted upon the person's application as any of the following local government levies.
Local government levies for which the amount to be paid or remitted has been finalized but the payment period has not yet arrived;
納付し、又は納入すべき額が確定しているが、その納期が到来していない地方団体の徴収金
Local government levies for which the finalization of the amount to be paid or remitted in the near term is found to be certain.
最近において納付し、又は納入すべき額の確定が確実であると認められる地方団体の徴収金
Where, for all or part of local government levies paid or remitted as the local government levies listed in the items of the preceding paragraph, payment or remittance has become unnecessary owing to an amendment of a law or Prefectural or Municipal Ordinance or for any other reason, the provisions of the preceding three Articles apply as if an overpayment or payment by mistake had been paid or remitted at that time.
Article 17-4Interest on Refund
第十七条の四（還付加算金）
When the head of a local government refunds or appropriates an overpayment or payment by mistake under Article 17 or Article 17-2, paragraphs (1) through (3), the head must, in accordance with the classification of overpayments or payments by mistake set out in the following items, add to the amount to be refunded or appropriated an amount calculated by multiplying that amount by a rate of 7.3 percent per annum for the number of days in the period from the day following the day specified in the relevant item until the day on which the head decided on the expenditure for the refund or the day on which the appropriation was made (or, if there is a day before that day on which it became suitable to make the appropriation, that day) (hereinafter referred to as "interest on refund").
地方団体の長は、過誤納金を第十七条又は第十七条の二第一項から第三項までの規定により還付し、又は充当する場合には、次の各号に掲げる過誤納金の区分に従い当該各号に定める日の翌日から地方団体の長が還付のための支出を決定した日又は充当をした日（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、当該適することとなつた日）までの期間の日数に応じ、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。）をその還付又は充当をすべき金額に加算しなければならない。
Overpayments (excluding those listed in the following item and item (iii)) of local government levies (including delinquency charges on the local tax relating to those local government levies) for which the amount to be paid or remitted has been finalized by a reassessment, determination or assessment determination (meaning a disposition finalizing the amount of local tax collected by the method of ordinary collection, and including a disposition finalizing the special collection tax amount relating to individual prefectural inhabitant tax and municipal inhabitant tax and national health insurance tax collected by the method of special collection; the same applies hereinafter in this Chapter), by the submission of a return under Article 53, paragraph (33) or (35) or Article 321-8, paragraph (33) or (35) (limited to one relating to the corporation tax levy amount of prefectural inhabitant tax or municipal inhabitant tax calculated with the amount of corporation tax payable by a reassessment or determination relating to corporation tax as the tax base), a return under Article 72-31, paragraph (1) or (2) (limited to one relating to enterprise tax calculated on the basis of the tax base of corporation tax relating to a reassessment or determination by the tax office, where a corporation other than a corporation that is to file and pay only the revenue levy has received a reassessment or determination by the tax office with respect to the tax base of corporation tax for the business year that was the basis of calculating the enterprise tax relating to that return), an amended return under paragraph (3) of that Article, or a return under Article 72-89, paragraph (1) or (3) (limited to one relating to the transfer levy amount of local consumption tax calculated with the amount of consumption tax payable by a reassessment or determination relating to consumption tax as the tax base), or by the determination of an additional charge for understatement, additional charge for failure to file or substantial additional charge (hereinafter in this Chapter referred to as "additional charge"): the day on which the payment or remittance of the local government levies relating to the overpayment was made;
更正、決定若しくは賦課決定（普通徴収の方法によつて徴収する地方税の税額を確定する処分をいい、特別徴収の方法によつて徴収する個人の道府県民税及び市町村民税並びに国民健康保険税に係る特別徴収税額を確定する処分を含む。以下この章において同じ。）、第五十三条第三十三項若しくは第三十五項若しくは第三百二十一条の八第三十三項若しくは第三十五項の規定による申告書（法人税に係る更正又は決定により納付すべき法人税額を課税標準として算定した道府県民税又は市町村民税の法人税割額に係るものに限る。）、第七十二条の三十一第一項若しくは第二項の規定による申告書（収入割のみを申告納付すべき法人以外の法人が当該申告に係る事業税の計算の基礎となつた事業年度に係る法人税の課税標準について税務官署の更正又は決定を受けた場合において、当該更正又は決定に係る法人税の課税標準を基礎として計算した事業税に係るものに限る。）、同条第三項の規定による修正申告書若しくは第七十二条の八十九第一項若しくは第三項の規定による申告書（消費税に係る更正又は決定により納付すべき消費税額を課税標準として算定した地方消費税の譲渡割額に係るものに限る。）の提出又は過少申告加算金、不申告加算金若しくは重加算金（以下この章において「加算金」という。）の決定により、納付し、又は納入すべき額が確定した地方団体の徴収金（当該地方団体の徴収金に係る地方税に係る延滞金を含む。）に係る過納金（次号及び第三号に掲げるものを除く。） 当該過納金に係る地方団体の徴収金の納付又は納入があつた日
Overpayments of local tax (including delinquency charges on that local tax; the same applies in the following item) for which the amount to be paid or remitted has decreased as a result of a reassessment based on a request for reassessment (including a decision or judgment on a request for review or action relating to the disposition on that request): the earlier of the day on which three months have elapsed counting from the day following the day of the request for reassessment and the day on which one month has elapsed counting from the day following the day of the reassessment;
Overpayments relating to local tax for which the amount to be paid or remitted has decreased as a result of an assessment determination made on the basis of a reassessment of income tax (in the case of a reassessment made for an amount of income tax for which the tax payable has been finalized by reassessment or determination, limited to one based on a request for reassessment; the same applies hereinafter in this item and paragraph (5)) or the submission of an income tax return (meaning a final return prescribed in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act (Act No. 33 of 1965) and an amended return prescribed in item (xxxix) of that paragraph; the same applies hereinafter in this item and paragraph (5)): the day on which one month has elapsed counting from the day following the day on which notice of the reassessment of income tax that was the basis of that assessment determination was issued, or the day on which one month has elapsed counting from the day following the day on which the income tax return was submitted;
Overpayments or payments by mistake relating to local government levies other than the overpayments listed in the preceding three items: the day on which one month has elapsed counting from the day following the day specified by Cabinet Order as the day on which the overpayment or payment by mistake arose.
In the case of the preceding paragraph, if any of the following items applies, the period specified in the relevant item must be deducted from the period prescribed in that paragraph.
Where the head of a local government has notified a taxpayer or special collection agent that there is an overpayment or payment by mistake, and the person does not claim a refund of it by the day on which 30 days have elapsed from the day the notice was issued: the period from the day following that day until the day on which the claim for refund was made;
Where an order of seizure or a disposition of seizure under the provisions of the Civil Enforcement Act has been issued with respect to the claim for return of the overpayment or payment by mistake: the period until the day on which one week has elapsed counting from the day following the day on which service of the order or disposition of seizure was received;
過誤納金の返還請求権につき民事執行法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一週間を経過した日までの期間
Where a provisional seizure has been made with respect to the claim for return of the overpayment or payment by mistake: the period during which that provisional seizure is in effect.
過誤納金の返還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 an overpayment or payment by mistake has arisen in local government levies relating to two or more payment periods or two or more installment payments or installment remittances, paragraph (1) applies to that overpayment or payment by mistake as if it consisted of the amounts obtained by going back successively, in the order of the dates of payment or remittance, from the amount last paid or remitted, until local government levies equal to the amount of that overpayment or payment by mistake are reached.
Where local government levies that were lawfully paid or remitted have become overpaid on the basis of a provision of a law or Prefectural or Municipal Ordinance that changes the amount to be paid or remitted without affecting that lawful payment or remittance, paragraph (1) applies to that overpayment as if it were an overpayment or payment by mistake listed in paragraph (1), item (iv), and as if the day on which it became an overpayment were the day specified in that item.
Where local government levies have been paid or remitted and a reassessment (excluding a reassessment based on a request for reassessment) or an assessment determination (excluding an assessment determination made on the basis of a reassessment of income tax or the submission of an income tax return) has been made with respect to that local tax on the ground that an economic result arising from a void act included in the facts that were the basis of calculating the tax base has been lost because of the voidness of that act, that a voidable act included in those facts has been rescinded, or another ground equivalent to these specified by Cabinet Order, paragraph (1) applies, for the local government levies equivalent to the amount overpaid by that reassessment or assessment determination, as if the day on which one month has elapsed counting from the day following the day of that reassessment or assessment determination (or, for local tax collected by the method of ordinary collection, where before that assessment determination an application has been made, on any of those grounds, to the effect that the tax amount payable would be overpaid, the earlier of the day on which one month has elapsed and the day on which three months have elapsed counting from the day following the day of that application) were the day specified in the items of paragraph (1).
地方団体の徴収金の納付又は納入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、その地方税について更正（更正の請求に基づく更正を除く。）又は賦課決定（所得税の更正又は所得税の申告書の提出に基因してされた賦課決定を除く。）が行われたときは、その更正又は賦課決定により過納となつた金額に相当する地方団体の徴収金については、その更正又は賦課決定の日の翌日から起算して一月を経過する日（普通徴収の方法によつて徴収する地方税について、当該賦課決定前にこれらの理由に基づき納付すべき税額が過納となる旨の申出があつた場合には、当該一月を経過する日と当該申出のあつた日の翌日から起算して三月を経過する日とのいずれか早い日）を第一項各号に定める日とみなして、同項の規定を適用する。
Where calculating interest on refund under paragraph (1) relating to individual municipal inhabitant tax (excluding the per capita levy imposed on a person listed in Article 294, paragraph (1), item (ii) and the income levy imposed under Article 328; the same applies hereinafter in this paragraph), individual prefectural inhabitant tax assessed and collected together therewith under Article 41, paragraph (1) (excluding the per capita levy imposed on a person listed in Article 24, paragraph (1), item (ii) and the income levy imposed under Article 50-2; the same applies hereinafter in this paragraph) and forest environment tax assessed and collected together with those under Article 7, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax, the calculation is to be made on the aggregate amount of the overpayments or payments by mistake relating to individual municipal inhabitant tax, individual prefectural inhabitant tax and forest environment tax.
第一項の規定により、個人の市町村民税（第二百九十四条第一項第二号に掲げる者に対して課する均等割及び第三百二十八条の規定により課する所得割を除く。以下この項において同じ。）、第四十一条第一項の規定によりこれと併せて賦課徴収を行う個人の道府県民税（第二十四条第一項第二号に掲げる者に対して課する均等割及び第五十条の二の規定により課する所得割を除く。以下この項において同じ。）及び森林環境税及び森林環境譲与税に関する法律第七条第一項の規定によりこれらと併せて賦課徴収を行う森林環境税に係る還付加算金の計算をする場合には、個人の市町村民税、個人の道府県民税及び森林環境税に係る過誤納金の合算額により行うものとする。
head of a local governmentmachine translation
「地方団体の長」
The governor of a prefecture (道府県知事) or the mayor of a municipality (市町村長).
Defined inArticle 1, paragraph (1), item (ii)· applies throughout the law
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
ordinary collectionmachine translation
「普通徴収」
Collecting a local tax by having a tax collection official (徴税吏員) deliver a tax notice (納税通知書) to the taxpayer.
Defined inArticle 1, paragraph (1), item (vii)· applies throughout the law
filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· applies throughout the law
special collectionmachine translation
「特別徴収」
The method of collecting a local tax by having a person who is well placed to collect it do so and pay in the tax collected (Article 1, paragraph 1, item 9).
Defined inArticle 1, paragraph (1), item (ix)· applies throughout the law
special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
interest on refundmachine translation
「還付加算金」
Interest the head of a local government (地方団体の長) adds when refunding an overpayment or payment by mistake (過誤納金) or applying it to other sums, at 7.3% a year for the days from the day after a date Article 17-4, paragraph 1 sets for each kind of overpayment until the refund is decided or the sum applied.
Short name set inArticle 17-4, paragraph (1)
additional chargemachine translation
「加算金」
In Chapter 1, any of the three penalties added to a local tax: the additional charge for understatement (過少申告加算金), the additional charge for failure to file (不申告加算金) and the substantial additional charge (重加算金).
Short name set inArticle 17-4, paragraph (1), item (i)· applies only in this chapter
assessment determinationmachine translation
「賦課決定」
A decision fixing the amount of a local tax collected by ordinary collection (普通徴収), including one fixing the amount of an individual's prefectural or municipal inhabitant tax (道府県民税, 市町村民税) or national health insurance tax (国民健康保険税) to be collected by special collection (特別徴収).
Defined inArticle 17-4, paragraph (1), item (i)· applies only in this chapter
returnmachine translation
「申告書」
An income tax final return (確定申告書) under Article 2, paragraph 1, item 37 of the Income Tax Act or an amended return (修正申告書) under item 39 of that paragraph; where filing one leads to a lower local tax assessment, the refund interest (還付加算金) on the resulting overpayment (過納金) counts from the day after one month has passed since the day after the filing.
Defined inArticle 17-4, paragraph (1), item (iii)· applies only in this item and in Article 17-4, paragraph (5)
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.
request for review
審査請求
A request to an administrative agency (行政庁) to review a disposition (処分) the person objects to, or, where the person applied for a disposition under a law or regulation and a reasonable time has passed with none made, the agency's failure to act (不作為) (Administrative Complaint Review Act, Articles 2 and 3). Unless an Act, or for a disposition based on a local ordinance (条例) that ordinance, provides otherwise, it is made to the agency that made the disposition or failed to act where that agency has no superior agency or is itself the competent minister (主任の大臣) or the head of certain agencies; where such a minister or head is the agency above it, to that minister or head; and otherwise to its highest superior agency (Article 4). Another Act can set rules of its own for it, naming another body to make it to or another route (Article 1, paragraph (2); Article 4): the Employees' Pension Insurance Act, for instance, has a request about a disposition (処分) of the Minister of Health, Labour and Welfare (厚生労働大臣) on a person's status as insured, standard remuneration or insurance benefits, other than a decision on a request to correct the pension insurance register, made to a social insurance examiner (社会保険審査官), and disapplies most of the Administrative Complaint Review Act's rules for it (Employees' Pension Insurance Act, Articles 90, paragraph (1), and 91-2). Under the Administrative Complaint Review Act, a request about a disposition must be made within three months of the day after the person learned of it — or one month after learning of the decision, where a request for re-investigation (再調査の請求) was made first — and within a year of the disposition or that decision, unless there is a justifiable reason (Administrative Complaint Review Act, Article 18, paragraphs (1) and (2)). Making one does not by itself stop the disposition taking effect or being carried out, or the proceedings going on (Article 25, paragraph (1)), but the agency reviewing it can suspend them in whole or in part on the application of the person who made the request — and, where it made the disposition or is the agency above the one that did, of its own motion — and, once the person who made the request has applied, must where that is urgently needed to avoid serious harm, unless that would seriously affect the public welfare or the request appears to have no grounds (Article 25, paragraphs (2) to (4)). The agency reviewing it (審査庁) decides it by a determination (裁決): it dismisses a request that is unlawful, for instance one made too late, rejects one that is groundless, and, where one is well founded, revokes the disposition in whole or in part or changes it — though never to the disadvantage of the person who made the request, and an agency that neither made the disposition nor is above the agency that did cannot change it (Articles 45, paragraphs (1) and (2), 46, paragraph (1), and 48). Where the request is about a de facto act (事実上の行為), the determination instead declares the act unlawful or unjust and orders it abolished in whole or in part or changed, or abolishes or changes it (Article 47). A well-founded request about a failure to act ends instead in a determination declaring the failure unlawful or unjust, and, where the agency finds a disposition should be made, an order to make it or the disposition itself (Article 49, paragraph (3)). Where revoking an unlawful or unjust disposition, or abolishing an unlawful or unjust de facto act, would seriously harm the public interest, the agency can reject the request while declaring in the determination that it is unlawful or unjust (Article 45, paragraph (3)). The determination takes effect when it is served on the person who made the request — or, where someone other than the disposition's addressee made it and the determination revokes or changes the disposition or deals with a de facto act, once it is served on the addressee too — and binds the agencies concerned (Articles 51, paragraph (1), and 52, paragraph (1)).
Written by AI using Administrative Complaint Review Act, Arts. 1 to 4, 18, 25, 45 to 49, 51, 52 and Employees' Pension Insurance Act, Arts. 90, 91-2 as a reference.
rescission
取消し
Undoing a legal act, such as an offer or acceptance of a contract (意思表示, a manifestation of intention), that the law says may be rescinded: for example one made through an important mistake, though a mistake about the circumstances behind the act only if it had been made clear that they were its basis, and as a rule not where the person was grossly careless (Civil Code, Article 95), or one made under fraud or duress, though fraud by a third party only if the other party knew of it or could have known (Article 96), or one a minor made without the consent of their legal representative (Article 5, paragraph (2)). Once rescinded, the act is treated as void from the start (Article 121). Only the person who made it, their representative or successor, or someone whose consent it needed may rescind it (Article 120). The right is lost if not used within five years from when the act could be confirmed — once the mistake, fraud or other cause has ended and the person knows they can rescind (Article 124) — or twenty years from the act (Article 126). It is lost sooner if the person confirms the act, and once it could be confirmed, performing it or demanding performance without reserving objections counts as confirming it (Articles 122 and 125). The Consumer Contract Act adds grounds of its own, such as a business telling the consumer something untrue about an important matter when soliciting the contract, where the consumer believed it and made the contract because of it (Article 4, paragraph (1), item (i)), and gives most of them a shorter time: one year from when the act could be confirmed, and five years from the contract (Article 7, paragraph (1)).
Written by AI using Civil Code, Arts. 5, 95, 96, 120, 121, 122, 124, 125, 126 and Consumer Contract Act, Arts. 4, 7 as a reference.
service
送達
The delivery of a document in a court proceeding, such as a lawsuit, to the person it is for, by a procedure the law lays down: unless a provision says otherwise, the court carries it out of its own motion, the court clerk handles the work (Code of Civil Procedure, Article 98), and the person who effects it reports on it to the court in writing (Article 100, paragraph (1)); the complaint must be served on the defendant (Article 138, paragraph (1)), and the judgment on the parties (Article 255, paragraph (1)). A document is served by post or by a court enforcement officer (執行官) (Article 101, paragraph (1)), as a rule by handing it to the person (Article 102-2), at their address, residence, place of business or office, or at their workplace where those are unknown or service there meets an obstacle (Article 103); each party, legal representative and litigation representative (訴訟代理人) must tell the court a place in Japan where they are to be served (Article 104, paragraph (1)), and service abroad is made at the presiding judge's request to that country's authorities or to a Japanese ambassador, minister or consul there (Article 108). If the person is not found at a place other than their workplace, the document may be handed to an employee or a person living with them who can be trusted to receive it, and if it is refused without a legitimate reason it may be left there (Article 106, paragraphs (1) and (3)); where it cannot be served in those ways, the court clerk may send it by registered mail, and it counts as served when it is sent (Article 107, paragraphs (1) and (3)). An electronic record can also be served through the courts' electronic system on a person who has registered for it, by making it available to them and sending them a notice, and that service takes effect when they view it or save it to their computer, or one week after the notice was sent, whichever comes first (Articles 109-2, paragraph (1), and 109-3, paragraph (1)); a person who must make filings online, such as a litigation representative (訴訟代理人) entrusted with the case, can be served this way even without registering, and without a notice, the week then running from when the record was made available (Articles 109-4 and 132-11, paragraph (1)). Where a party's address or other place for service is unknown, among other cases, the court clerk may serve by publication (公示送達), on petition or where the court orders it, and serves the same party by publication again of the clerk's own motion, as a rule (Article 110, paragraphs (1) to (3)): that the clerk holds the document and will hand it over at any time is made available for anyone to view, by a method the Supreme Court's rules (最高裁判所規則) set, and posted on the court's notice board or shown on a screen at the court (Article 111), and service takes effect two weeks after that begins, or six weeks for service to be made abroad, though one made again of the clerk's own motion takes effect the day after it begins (Article 112, paragraphs (1) and (2)). Some time limits run from service: an appeal to the court of second instance (控訴), for one, must be filed within two weeks of the day the judgment is served (Article 285).
Written by AI using Code of Civil Procedure, Arts. 98, 100 to 104, 106 to 112, 132-11, 138, 255, 285 as a reference.
void
無効
Having no legal effect from the start. A void act does not take effect even if the parties later confirm it; confirming it knowing it is void counts as making a new act (Civil Code, Article 119). An act against public order or good morals is void (Article 90). Some Acts that protect one side make void a term that takes that protection away: a term of a land lease that is worse for the tenant than the Act on Land and Building Leases' rules on how long the lease lasts and how it is renewed (Article 9), a clause of a consumer contract that frees a business from all liability for damage its failure to perform causes the consumer (Consumer Contract Act, Article 8, paragraph (1), item (i)), or the part of a labor contract that falls short of the Labor Standards Act's standards, which the Act's standard replaces (Labor Standards Act, Article 13).
Written by AI using Civil Code, Arts. 90, 119, Act on Land and Building Leases, Art. 9, Consumer Contract Act, Art. 8 and Labor Standards Act, Art. 13 as a reference.