Article 134Refund of Interim Payment Due to a Reassessment or Similar Decision or Determination Related to a Final Return
第百三十四条（確定申告に係る更正等又は決定による中間納付額の還付）
With regard to an ordinary corporation which is a domestic corporation that has filed an interim return, in the case where a determination under the provisions of Article 25 (Determination) of the Act on General Rules for National Taxes has been made with regard to corporation tax for the business year pertaining to the interim return, when there is any amount listed in Article 74, paragraph (1), item (v) (Final Returns) related to the determination, the district director of the tax office refunds an interim payment equivalent to the amount to the ordinary corporation.
中間申告書を提出した内国法人である普通法人のその中間申告書に係る事業年度の法人税につき国税通則法第二十五条（決定）の規定による決定があつた場合において、その決定に係る第七十四条第一項第五号（確定申告）に掲げる金額があるときは、税務署長は、その普通法人に対し、当該金額に相当する中間納付額を還付する。
With regard to an ordinary corporation which is a domestic corporation that has filed an interim return, in the case where a Reassessment (including a decision or determination on an appeal, or a judgment on a lawsuit, against a disposition, etc. concerning the corporation tax (meaning a disposition on a request for Reassessment or a determination under the provisions of Article 25 of the Act on General Rules for National Taxes); hereinafter referred to as a "Reassessment or similar decision" in this paragraph and paragraph (4), item (ii)) has been made with regard to corporation tax for the business year pertaining to the interim return, when any amount listed in Article 74, paragraph (1), item (v) has increased as a result of the Reassessment or similar decision, the district director of the tax office refunds an interim payment equivalent to the amount of the increase to the ordinary corporation.
中間申告書を提出した内国法人である普通法人のその中間申告書に係る事業年度の法人税につき更正（当該法人税についての処分等（更正の請求に対する処分又は国税通則法第二十五条の規定による決定をいう。）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。以下この項及び第四項第二号において「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七十四条第一項第五号に掲げる金額が増加したときは、税務署長は、その普通法人に対し、その増加した部分の金額に相当する中間納付額を還付する。
In the case where the district director of the tax office makes a refund pursuant to the provisions of the preceding two paragraphs, when any delinquent tax has been paid with regard to the interim payment related to an interim return as prescribed in these provisions, they also refund the amount calculated, as specified by Cabinet Order, as the portion of the delinquent tax that corresponds to the interim payment to be refunded under these provisions.
In the case of calculating the amount of interest on a refund with regard to a refund under the provisions of paragraph (1) or paragraph (2), 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 following the day on which the interim payment to be refunded pursuant to the provisions of paragraph (1) or paragraph (2) was paid (in the case where the interim payment was paid prior to the due date for payment, from the day following the due date for payment) 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, up to the day on which it becomes possible; referred to as the "date of appropriation" in item (ii), (b)); provided, however, that the number of days specified in each of the following items in accordance with the category of refund listed in the respective item is not included in the period:
a refund under the provisions of paragraph (1): the number of days from the day following the due date for filing a return under Article 74, paragraph (1) for the business year prescribed in that paragraph (in the case where the interim payment was paid after that due date, the date of the payment) to the date of the determination set forth in paragraph (1); and
a refund under the provisions of paragraph (2): the number of days from the day following the due date for filing a return under Article 74, paragraph (1) for the business year prescribed in that paragraph (in the case where the interim payment was paid after that due date, the date of the payment) to the earlier of the following days:
the day on which one month has elapsed from the day following the date of the Reassessment or similar decision set forth in paragraph (2) (in the case where the Reassessment or similar decision is any of the following, the day specified in the following for each);
a Reassessment based on a request for Reassessment (including a decision or determination on an appeal, or a judgment on a lawsuit, against a disposition on the request; the same applies in (1)): the earlier of the day on which three months have elapsed from the day following the date of the request and the day on which one month has elapsed from the day following the date of the Reassessment based on the request;
a Reassessment pertaining to a determination under the provisions of Article 25 of the Act on General Rules for National Taxes (including a decision or determination on an appeal, or a judgment on a lawsuit, concerning the determination, and excluding a Reassessment based on a request for Reassessment and a Reassessment made on the grounds that economic results generated by an invalid act included in the facts that formed the basis for calculating the amount of income for the business year prescribed in paragraph (2) have been lost due to the act being invalid, that a voidable act included in those facts has been rescinded, or on any other grounds specified by Cabinet Order as being equivalent thereto): the date of the determination;
国税通則法第二十五条の規定による決定に係る更正（当該決定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み、更正の請求に基づく更正及び第二項に規定する事業年度の所得の金額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行われた更正を除く。） 当該決定の日
the day on which payment for that refund is decided or the date of appropriation for that refund.
その還付のための支払決定をする日又はその還付金に係る充当日
In the case where a refund pursuant to the provisions of paragraph (1) or paragraph (2) is appropriated for the unpaid portion of the corporation tax on income for the business year related to the interim payment, which was used as the basis of the calculation of the amount of the refund, interest on the refund is not added to the portion of the refund to be used for appropriation and any delinquent tax and interest tax are exempted with regard to the portion of the corporation tax that is to be appropriated.
Interest on a refund is not added to a refund pursuant to the provisions of paragraph (3).
Beyond what is provided for in the preceding three paragraphs, methods for appropriation of a refund (including interest on a refund related thereto) pursuant to the provisions of paragraph (1) or paragraph (2), and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.