In the case where a Reassessment (including a decision or ruling on an appeal, or a judgment on an action, pertaining to a disposition on a request for Reassessment (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 Article) with regard to the corporation tax; hereinafter referred to as a "Reassessment or similar decision" in this paragraph) has been made with regard to the corporation tax pertaining to an interim return (limited to one containing the matters listed in the items of Article 144-4, paragraph (1) or the items of paragraph (2) of that Article (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts)) or a Final Return filed by a foreign corporation, when, as a result of the Reassessment or similar decision, the amount listed in Article 144-4, paragraph (5), item (i) or item (ii) or paragraph (6), item (i), or the amount listed in Article 144-6, paragraph (1), item (v) (Final Returns) (in the case falling under the provisions of item (viii) of that paragraph, the amount listed in that item), the amount listed in item (vi) of that paragraph (in the case falling under the provisions of item (ix) of that paragraph, the amount listed in that item) or the amount listed in paragraph (2), item (iii) of that Article has increased, the district director refunds the amount of tax equivalent to the amount of the increase to the foreign corporation.
外国法人の提出した中間申告書（第百四十四条の四第一項各号又は第二項各号（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百四十四条の四第五項第一号若しくは第二号若しくは第六項第一号に掲げる金額又は第百四十四条の六第一項第五号（確定申告）に掲げる金額（同項第八号の規定に該当する場合には、同号に掲げる金額）、同項第六号に掲げる金額（同項第九号の規定に該当する場合には、同号に掲げる金額）若しくは同条第二項第三号に掲げる金額が増加したときは、税務署長は、その外国法人に対し、その増加した部分の金額に相当する税額を還付する。
The provisions of Article 133, paragraph (2) (Refund of Income Tax upon a Reassessment or Similar Decision) apply mutatis mutandis in the case of calculating interest on a refund with regard to a refund under the provisions of the preceding paragraph, and the provisions of paragraph (3) of that Article apply mutatis mutandis in the case of the appropriation of a refund under the provisions of the preceding paragraph for the unpaid portion of corporation tax on income pertaining to domestic source income specified in Article 141, item (i) or item (ii) (Tax Base) for the business year pertaining to the interim return set forth in that paragraph or the business year pertaining to the Final Return set forth in that paragraph, which was filed by the foreign corporation set forth in that paragraph.
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 that paragraph are specified by Cabinet Order.