Supplementary Provisions, Article 27Refund of Withholding Tax on Retirement Income Paid Before October 1, 1987
第二十七条（昭和六十二年十月一日前に支払われた退職所得に係る源泉徴収税額の還付）
If the amount of income tax withheld pursuant to the provisions of Articles 199 through 202 of the former Income Tax Act from severance pay or other such compensation which was to be paid during 1987 and was paid before October 1, 1987 exceeds the amount of income tax that would result from applying the provisions of Article 201 of the new Income Tax Act and Article 202 of the new Income Tax Act to that severance pay or other such compensation, the Resident who received payment of that severance pay or other such compensation may request the competent district director for the locality in which the Resident pays taxes to refund the excess amount, by December 31, 1987, pursuant to Cabinet Order.
昭和六十二年中に支払うべき退職手当等で同年十月一日前に支払われたものにつき旧所得税法第百九十九条から第二百二条までの規定により徴収された所得税の額が、当該退職手当等につき新所得税法第二百一条及び新所得税法第二百二条の規定を適用した場合における所得税の額を超えるときは、当該退職手当等の支払を受けた居住者は、政令で定めるところにより、同年十二月三十一日までに、納税地の所轄税務署長に対し、その超える金額の還付を請求することができる。
If a request for a refund under the preceding paragraph has been made with respect to severance pay or other such compensation prescribed in that paragraph, then, with regard to the application of the provisions concerning the filing of returns, Reassessment or determination, payment, collection (excluding withholding from severance pay or other such compensation), and refund (excluding the refund for which that request is made) for that Resident's income tax for tax year 1987, and with regard to the application of the provisions of Article 201, paragraph (1), item (ii) of the new Income Tax Act to severance pay or other such compensation which is to be paid during 1987 and is paid on or after October 1, 1987, income tax is deemed to have been withheld in the amount obtained by deducting the amount to be refunded pursuant to that request from the amount of income tax withheld pursuant to the provisions of Articles 199 through 202 of the former Income Tax Act from the severance pay or other such compensation to which that request relates.
When calculating interest on refund prescribed in Article 58, paragraph (1) of the Act on General Rules for National Taxes for a refund under paragraph (1), the period under that paragraph which forms the basis of the calculation is the period from the day following the day on which one month has elapsed from the day on which the request for the refund under paragraph (1) was made, to the day of the decision to pay for that refund or the day on which an Appropriation of that refund is made (where the refund became eligible for Appropriation before that day, the day on which it became so eligible).