Supplementary Provisions, Article 10Refund of Tax Withheld on Retirement Income Paid before the Effective Date
第十条（施行日前に支払われた退職所得に係る源泉徴収税額の還付）
A claim for a refund under the provisions of Article 10, paragraph (1) (Refund of Amount of Tax Withheld on Retirement Income Paid Before the Effective Date) of the Supplementary Provisions of the Amending Act may be made, in the case where a Resident who is entitled to make it files, between the Effective Date and June 30, 1974, with regard to other severance pay or other such compensation prescribed in that paragraph (hereinafter in this Article referred to as "severance pay or other such compensation") relating to payment during that year, a declaration on receipt of retirement income prescribed in Article 203, paragraph (4) (Declaration on Receipt of Retirement Income) of the New Act, only until the day before the day on which that declaration is filed.
改正法附則第十条第一項（施行日前に支払われた退職所得に係る源泉徴収税額の還付）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施行日から昭和四十九年六月三十日までの間に同年中の支給に係る他の同項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。）につき新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 wishes to make a claim for a refund under Article 10, paragraph (1) of the Supplementary Provisions of the Amending Act must submit a written claim stating the following matters, attaching documents certifying the matters prescribed in items (iii) and (iv), to the competent district director with jurisdiction over the place for tax payment; 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 of the income tax on that severance pay or other such compensation under the provisions of Article 17 (Place for Tax Payment of Income Tax Withheld) of the Former Act (where a designation has been made under the provisions of Article 18, paragraph (2) (Designation of Locality for Paying over Taxes) of the Former Act, the designated place for tax payment);
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、その指定された納税地）
the amount of income tax collected pursuant to the provisions of Articles 199 through 202 (Withholding on Retirement Income) 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（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及びその徴収の年月日
the amount of the severance pay or other such compensation, the years of service forming the basis of the calculation of the retirement income deduction prescribed in Article 201, paragraph (2) of the Former Act relating to that severance pay or other such compensation, and other matters that are to form the basis of the calculation of that retirement income deduction;
退職手当等の額及びその退職手当等に係る旧法第二百一条第二項に規定する退職所得控除額の計算の基礎となつた勤続年数その他当該退職所得控除額の計算の基礎となるべき事項
the amount of income tax in the case where the provisions of Article 201 and Article 202 of the New 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 under the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the Amending Act must, where the Resident files, after making the claim, a declaration on receipt of retirement income prescribed in Article 203, paragraph (4) of the New Act or a Tax Return with regard to severance pay or other such compensation relating to payment during 1974, enter as a note in that declaration or Tax Return, in addition to the matters to be stated therein, the fact that the Resident has made the claim for the refund and the amount listed in item (vi) of the preceding paragraph.
改正法附則第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四十九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付記しなければならない。
With regard to the application of 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), a refund pertaining to a claim under Article 10, paragraph (1) of the Supplementary Provisions of the Amending Act is deemed to be a refund listed in Article 2, item (i) (Designation of Payments) of that Order.
改正法附則第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。
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 75 of 1974, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 75 of 1974, short name for the 1974 Act partially amending the Income Tax Act and the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 15 of 1974).
Short name set inSupplementary Provisions, Article 3, paragraph (2)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 75 of 1974, the Income Tax Act as amended by the Act those supplementary provisions call the amending Act (改正法).
Short name set inSupplementary Provisions, Article 3, paragraph (3)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Cabinet Order No. 75 of 1974, 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 7, paragraph (1)
severance pay or other such compensationmachine translation
「退職手当等」
Severance pay or other such compensation paid in 1974, as Article 10, paragraph (1) of the supplementary provisions (附則) of the 1974 Act amending the Income Tax Act and the law on tax relief for disaster victims (Act No. 15 of 1974) refers to in providing for a refund of tax withheld from retirement income paid before that Act came into effect.
Short name set inSupplementary Provisions, Article 10, 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.