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The matters specified by Ministry of Finance Order as prescribed in Article 122, paragraph (1), item (iv) (Filing a Return to Receive a Refund) of the Act are to be matters that serve as a reference regarding the amounts set out in items (i) to (iii) of that paragraph or the basis for calculating those amounts.
法第百二十二条第一項第四号（還付等を受けるための申告）に規定する財務省令で定める事項は、同項第一号から第三号までに掲げる金額又はこれらの金額の計算の基礎に関し、参考となるべき事項とする。
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