A person who intends to receive a refund of an overpayment or payment by mistake relating to stamp tax (including stamp tax paid under Article 10, paragraph (4) for which payment has become unnecessary due to the abolition of the installation of a stamp tax payment meter or for any other reason; the same applies hereinafter in this Article) must, as provided by Cabinet Order, obtain from the competent district director for the place for tax payment confirmation of the fact of that overpayment or payment by mistake; provided, however, that this does not apply to an overpayment or payment by mistake that was paid as stamp tax relating to a return under Articles 11 and 12 (including a return filed after the due date or an amended return prescribed in Article 18, paragraph (2) or Article 19, paragraph (3) (Return Filed after the Due Date and Amended Return) of the Act on General Rules for National Taxes (Act No. 66 of 1962) relating to that return, and a reassessment or determination under Articles 24 through 26 (Reassessment and Determination) of that Act), or that was collected as negligence tax prescribed in Article 20.
印紙税に係る過誤納金（第十条第四項の規定により納付した印紙税で印紙税納付計器の設置の廃止その他の事由により納付の必要がなくなつたものを含む。以下この条において同じ。）の還付を受けようとする者は、政令で定めるところにより、その過誤納の事実につき納税地の所轄税務署長の確認を受けなければならない。ただし、第十一条及び第十二条の規定による申告書（当該申告書に係る国税通則法（昭和三十七年法律第六十六号）第十八条第二項若しくは第十九条第三項（期限後申告・修正申告）に規定する期限後申告書若しくは修正申告書又は同法第二十四条から第二十六条まで（更正・決定）の規定による更正若しくは決定を含む。）に係る印紙税として納付され、又は第二十条に規定する過怠税として徴収された過誤納金については、この限りでない。
Where a person who is to pay stamp tax under Article 9, paragraph (2) or Article 10, paragraph (4) has requested, as provided by Cabinet Order, the district director referred to in Article 9, paragraph (1) or Article 10, paragraph (1) to confirm the fact of an overpayment or payment by mistake relating to stamp tax (excluding that which has received the confirmation under the preceding paragraph and the overpayment or payment by mistake prescribed in the proviso to that paragraph) and also to appropriate it to the stamp tax that person is to pay, that district director may make the appropriation.
With respect to an overpayment or payment by mistake that receives the confirmation under paragraph (1) or the appropriation under the preceding paragraph, the provisions of Articles 56 through 58 (Refund, Appropriation, and Interest on Refund) of the Act on General Rules for National Taxes apply, deeming that the overpayment or payment by mistake occurred at the time of that confirmation or appropriation.
第一項の確認又は前項の充当を受ける過誤納金については、当該確認又は充当の時に過誤納があつたものとみなして、国税通則法第五十六条から第五十八条まで（還付・充当・還付加算金）の規定を適用する。
stamp tax payment metermachine translation
「印紙税納付計器」
A meter that the Commissioner of the National Tax Agency (国税庁長官) has designated, as a Cabinet Order (政令) provides, as posing no risk to the securing of stamp tax, fitted with a payment seal that makes an imprint of a form a Ministry of Finance Order (財務省令) sets; with a district director's approval, the maker of a taxable document can use it to print the tax amount and the seal on the document instead of affixing stamps.
Defined inArticle 10, 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.