Supplementary Provisions, Article 9Refund of Tax Withheld from Retirement Income Paid on or before March 31, 1967
第九条（昭和四十二年三月三十一日までに支払われた退職所得に係る源泉徴収税額の還付）
Where a Resident who, on or before March 31, 1967, received payment, for payment in that year, of severance pay or other such compensation prescribed in Article 20, paragraph (1) of the Supplementary Provisions (Refund of Tax Withheld from Retirement Income Paid on or before March 31, 1967) of the Amending Act (hereinafter in this Article referred to as "severance pay or other such compensation") receives, during the period from April 1 to May 31 of that year, payment of other severance pay or other such compensation for payment in that year, and files, with respect to that other severance pay or other such compensation, the declaration on receipt of retirement income prescribed in Article 203, paragraph (4) (Declaration on Receipt of Retirement Income) of the Former Act stating the amount listed in paragraph (1), item (ii) of that Article, a claim for a refund pursuant to Article 20, paragraph (1) of the Supplementary Provisions of the Amending Act may be made only for the amount by which the amount of income tax collected pursuant to the provisions of Articles 199 through 202 (Withholding on Retirement Income) of the Former Act with respect to severance pay or other such compensation for payment in that year and paid on or before March 31 of that year exceeds the tax amount listed in Appended Table 6 of the Supplementary Provisions of the Amending Act prescribed in Article 201, paragraph (1), item (ii) of the New Act, as read with replacement of terms pursuant to Article 3, paragraph (1) of the Supplementary Provisions of the Amending Act, in the case where Article 201 (Amount of Tax Withheld from Retirement Income) and Article 202 (Withholding from Lump-Sum Retirement Payments Deemed to Be Retirement Income) of the New Act, as read with replacement of terms pursuant to Article 3, paragraph (1) (Special Provisions on Deductions from Income and Calculation of Tax Amount for Income Tax for 1967) of the Supplementary Provisions of the Amending Act, are applied to that other severance pay or other such compensation.
昭和四十二年三月三十一日までに同年中の支給に係る改正法附則第二十条第一項（昭和四十二年三月三十一日までに支払われた退職所得に係る源泉徴収税額の還付）に規定する退職手当等（以下この条において「退職手当等」という。）の支払を受けた居住者が同年四月一日から同年五月三十一日までの間に同年中の支給に係る他の退職手当等の支払を受けた場合において、当該他の退職手当等につき旧法第二百三条第四項（退職所得の受給に関する申告書）に規定する退職所得の受給に関する申告書に同条第一項第二号に掲げる金額を記載して提出したときは、改正法附則第二十条第一項の規定による還付の請求は、同年中の支給に係る退職手当等で同年三月三十一日までに支払われたものにつき旧法第百九十九条から第二百二条まで（退職所得に係る源泉徴収）の規定により徴収された所得税の額が、当該他の退職手当等につき改正法附則第三条第一項（昭和四十二年分の所得税の所得控除及び税額の計算の特例）の規定により読み替えられた新法第二百一条（退職所得に係る源泉徴収税額）及び新法第二百二条（退職所得とみなされる退職一時金に係る源泉徴収）の規定を適用した場合における改正法附則第三条第一項の規定により読み替えられた新法第二百一条第一項第二号に規定する改正法附則別表第六に掲げる税額をこえる場合に限り、そのこえる金額についてすることができる。
A claim for a refund pursuant to Article 20, paragraph (1) of the Supplementary Provisions of the Amending Act may be made by a Resident who is able to make it, where the Resident files, during the period from the date of enforcement of this Cabinet Order to August 31, 1967, with respect to other severance pay or other such compensation for payment in that year, the declaration on receipt of retirement income prescribed in Article 203, paragraph (4) of the New Act, only until the day preceding the day on which that declaration is filed.
改正法附則第二十条第一項の規定による還付の請求は、これをすることができる居住者がこの政令の施行の日から昭和四十二年八月三十一日までの間に同年中の支給に係る他の退職手当等につき新法第二百三条第四項に規定する退職所得の受給に関する申告書を提出する場合には、当該申告書を提出する日の前日までの間に限り、することができる。
A Resident who intends to make a claim for a refund pursuant to Article 20, paragraph (1) of the Supplementary Provisions of the Amending Act must submit to the competent district director with jurisdiction over the place for tax payment a written claim stating the following matters, attaching documents certifying the matters prescribed in items (iii) and (iv); provided, however, that where the district director finds that there are unavoidable circumstances, it is not necessary to attach those documents.
the claimant's name and domicile (or residence, where the claimant has no domicile in Japan) and, where the place of domicile (or place of residence, where the claimant has no domicile in Japan) differs from the place for tax payment, that place for tax payment;
請求者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
the name or title of the person paying severance pay or other such compensation and the place for tax payment for the income tax on that severance pay or other such compensation under Article 17 (Place for Tax Payment for Income Tax Pertaining to Withholding) of the Former Act (where a designation has been made under Article 18, paragraph (2) (Designation of Locality for Paying over Taxes) of the Former Act, the place for tax payment so designated);
退職手当等の支払者の氏名又は名称及びその退職手当等に係る所得税の旧法第十七条（源泉徴収に係る所得税の納税地）の規定による納税地（旧法第十八条第二項（納税地の指定）の規定による指定があつた場合には、その指定をされた納税地）
the amount of income tax collected pursuant to the provisions of Articles 199 through 202 of the Former Act and the date of collection;
旧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及びその徴収の年月日
the amount of the severance pay or other such compensation, the years of service pertaining to that severance pay or other such compensation, and other matters that are to form the basis of the calculation of the years of service;
退職手当等の額及びその退職手当等に係る勤続年数その他勤続年数の計算の基礎となるべき事項
the tax amount listed in Appended Table 6 of the Supplementary Provisions of the Amending Act in the case where the provisions of Article 201 and Article 202 of the New Act, as read with replacement of terms pursuant to Article 3, paragraph (1) of the Supplementary Provisions of the Amending Act, are applied to that severance pay or other such compensation;
the portion, of the balance obtained by deducting the amount of income tax listed in the preceding item from the amount of income tax listed in item (iii), for which the claimant wishes to receive a refund;
other matters useful for reference purposes.
その他参考となるべき事項
A Resident who has made a claim for a refund pursuant to Article 20, paragraph (1) of the Supplementary Provisions of the Amending Act must, when filing, after making the claim, the declaration on receipt of retirement income prescribed in Article 203, paragraph (4) of the New Act or a Tax Return with respect to severance pay or other such compensation paid in 1967, append to those return forms, in addition to the matters to be stated in them, a statement to the effect that the Resident made the claim for the refund and the amount listed in item (vi) of the preceding paragraph.
改正法附則第二十条第一項の規定による還付の請求をした居住者は、その請求をした後昭和四十二年中の支給に係る退職手当等について新法第二百三条第四項に規定する退職所得の受給に関する申告書又は確定申告書を提出する場合には、これらの申告書に記載すべき事項のほか、当該還付の請求をした旨及び前項第六号に掲げる金額をこれらの申告書に附記しなければならない。
The refund pertaining to a claim under Article 20, paragraph (1) of the Supplementary Provisions of the Amending Act is, for the purpose of applying the provisions of the Order for Enforcement of the Act on Fund for Smooth Management of National Tax Revenue (Cabinet Order No. 51 of 1954), deemed to be a refund listed in Article 2, item (i) (Designation of Payments) of that Order.
改正法附則第二十条第一項の規定による請求に係る還付金は、国税収納金整理資金に関する法律施行令（昭和二十九年政令第五十一号）の規定の適用については、同令第二条第一号（支払金の指定）に掲げる還付金とみなす。
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 105 of 1967, short name for the 1967 Act partially amending the Income Tax Act (Act No. 20 of 1967).
Short name set inSupplementary Provisions, Article 7, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 105 of 1967, the Income Tax Act as amended by the 1967 Act partially amending the Income Tax Act (Act No. 20 of 1967).
Short name set inSupplementary Provisions, Article 7, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Cabinet Order No. 105 of 1967, the Income Tax Act as it stood before the Act those supplementary provisions call the amending Act (改正法) amended it.
Short name set inSupplementary Provisions, Article 8, paragraph (1)
severance pay or other such compensationmachine translation
「退職手当等」
Severance pay or other such compensation paid in 1967, as Article 20, paragraph (1) of the supplementary provisions (附則) of the 1967 Act amending the Income Tax Act (Act No. 20 of 1967) refers to in providing for a refund of tax withheld from retirement income paid by 31 March 1967.
Short name set inSupplementary Provisions, Article 9, paragraph (1)· applies only in this article
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.