Article 277Refunding Taxes Withheld, Based on Reassessment or Similar Decision
第二百七十七条（更正等による源泉徴収税額等の還付）
The grounds specified by Cabinet Order prescribed in Article 159, paragraph (3), item (ii) (Refunding Taxes Withheld, Based on Reassessment or Similar Decision) of the Act are the grounds specified by Cabinet Order prescribed in Article 58, paragraph (5) (Interest on Refund) of the Act on General Rules for National Taxes.
法第百五十九条第三項第二号（更正等による源泉徴収税額等の還付）に規定する政令で定める理由は、国税通則法第五十八条第五項（還付加算金）に規定する政令で定める理由とする。
The provisions of Article 268 (Order of Appropriation of Income Tax to Be Refunded) apply mutatis mutandis to the case where a refund under the provisions of Article 159, paragraph (1) of the Act is appropriated to unpaid national tax and expenses for the delinquent tax collection procedure.
第二百六十八条（還付すべき所得税額の充当の順序）の規定は、法第百五十九条第一項の規定による還付金を未納の国税及び滞納処分費に充当する場合について準用する。
A person who receives a refund under the provisions of Article 159, paragraph (1) of the Act must, where, within the amount of the refund, there is an amount of tax withheld prescribed in paragraph (2) of that Article that has not yet been paid and that amount of tax withheld has been paid, submit to the competent district director with jurisdiction over the place for tax payment, without delay, a written notice stating the date of payment, the amount of tax withheld that was paid, and other necessary matters.
法第百五十九条第一項の規定による還付を受ける者は、その還付を受ける金額のうちに同条第二項に規定する源泉徴収税額でまだ納付されていないものがある場合において、当該源泉徴収税額の納付があつたときは、遅滞なく、その納付の日、その納付された源泉徴収税額その他必要な事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。
interest on refundmachine translation
「還付加算金」
Interest added to a tax refund, as defined in Article 58, paragraph (1) of the Act on General Rules for National Taxes.
Defined inArticle 1, paragraph (1)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.