In the case where a Reassessment (including a decision or determination on an appeal, or a judgment on a lawsuit, against a disposition on a request for Reassessment of the corporation tax (meaning a request for Reassessment under the provisions of Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes; the same applies in the following paragraph and the following Article); hereinafter referred to as a "Reassessment or similar decision" in this paragraph and the following paragraph) has been made with regard to corporation tax pertaining to an interim return (limited to one containing the matters listed in the items of Article 72, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts)) or a Final Return filed by a domestic corporation, when the amount listed in Article 72, paragraph (4), item (i) or Article 74, paragraph (1), item (iii) (Final Returns) has increased as a result of the Reassessment or similar decision, the district director refunds to the domestic corporation the amount of tax equivalent to the increased portion.
内国法人の提出した中間申告書（第七十二条第一項各号（仮決算をした場合の中間申告書の記載事項等）に掲げる事項を記載したものに限る。）又は確定申告書に係る法人税につき更正（当該法人税についての更正の請求（国税通則法第二十三条第一項（更正の請求）の規定による更正の請求をいう。次項及び次条において同じ。）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。以下この項及び次項において「更正等」という。）があつた場合において、その更正等により第七十二条第四項第一号又は第七十四条第一項第三号（確定申告）に掲げる金額が増加したときは、税務署長は、その内国法人に対し、その増加した部分の金額に相当する税額を還付する。
In the case of calculating the amount of interest on a refund with regard to a refund pursuant to the provisions of the preceding paragraph, the period set forth in Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes, which is the basis of the calculation, is to be the period from the day on which one month has elapsed from the day following the date of the Reassessment or similar decision set forth in the preceding paragraph (in the case where the Reassessment or similar decision is a Reassessment based on a request for Reassessment, or a decision or determination on an appeal or a judgment on a lawsuit against a disposition on a request for Reassessment, the earlier of the day on which three months have elapsed from the day following the date of the request for Reassessment and the day on which one month has elapsed from the day following the date of the Reassessment or similar decision) up to the day on which payment of the refund is decided or the day on which the refund is appropriated (in the case where appropriation has become possible before the date of appropriation, the day on which it becomes possible).
In the case where a refund pursuant to the provisions of paragraph (1) is appropriated for the unpaid portion of the corporation tax on income for the business year pertaining to an interim return set forth in the paragraph or for the business year pertaining to a Final Return set forth in the paragraph, interest on a refund is not added to the portion of the refund to be used for appropriation and any delinquent tax and interest tax are to be exempted with regard to the portion of the corporation tax that is to be appropriated.
Beyond what is provided for in the preceding two paragraphs, methods for appropriation of a refund (including interest on a refund related thereto) pursuant to the provisions of paragraph (1), and other necessary matters concerning the application of the provisions of the paragraph are specified by Cabinet Order.