Article 52Refund of Shortfall in Deduction of Consumption Tax on Purchases
第五十二条（仕入れに係る消費税額の控除不足額の還付）
Where a return under the provisions of Article 45, paragraph (1) or Article 46, paragraph (1) has been submitted, and a shortfall set forth in Article 45, paragraph (1), item (v) is stated in those returns, the district director refunds consumption tax equivalent to that shortfall to the person who submitted those returns.
第四十五条第一項又は第四十六条第一項の規定による申告書の提出があつた場合において、これらの申告書に第四十五条第一項第五号に掲げる不足額の記載があるときは、税務署長は、これらの申告書を提出した者に対し、当該不足額に相当する消費税を還付する。
Where interest on refund (meaning interest on refund prescribed in Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes; the same applies hereinafter in this Chapter) is calculated for a refund under the provisions of the preceding paragraph, the period under Article 58, paragraph (1) of that Act that is the basis of the calculation is, according to which of the returns listed in the following items the return relating to that refund falls under, the period from the day following the deadline or day specified in the relevant item until the day on which the decision to pay for that refund is made or the day on which appropriation (meaning appropriation under Article 57, paragraph (1) (Appropriation) of that Act; the same applies hereinafter in this Chapter) is made of that refund (or, where there is a day before that day on which it became suitable to make the appropriation, that day on which it became suitable).
前項の規定による還付金について還付加算金（国税通則法第五十八条第一項（還付加算金）に規定する還付加算金をいう。以下この章において同じ。）を計算する場合には、その計算の基礎となる同項の期間は、当該還付に係る申告書が次の各号に掲げる申告書のいずれに該当するかに応じ、当該各号に定める期限又は日の翌日からその還付のための支払決定をする日又はその還付金につき充当（同法第五十七条第一項（充当）の規定による充当をいう。以下この章において同じ。）をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。
a return under the provisions of Article 45, paragraph (1) (limited to one submitted by the deadline for filing that return): the deadline for filing that return;
第四十五条第一項の規定による申告書（当該申告書の提出期限内に提出されたものに限る。） 当該申告書の提出期限
a return under the provisions of Article 45, paragraph (1) (excluding one submitted by the deadline for filing that return): the last day of the month that includes the day on which that return was submitted;
第四十五条第一項の規定による申告書（当該申告書の提出期限内に提出されたものを除く。） 当該申告書の提出があつた日の属する月の末日
a return under the provisions of Article 46, paragraph (1): the last day of the month that includes the day on which that return was submitted (where that return was submitted before the day on which two months have elapsed from the day following the last day of the taxable period relating to that return, the day on which those two months have elapsed).
第四十六条第一項の規定による申告書 当該申告書の提出があつた日の属する月の末日（当該申告書が当該申告書に係る課税期間の末日の翌日から二月を経過する日前に提出された場合には、当該二月を経過する日）
Where appropriation of a refund under the provisions of paragraph (1) is made to unpaid consumption tax for the taxable period relating to the return prescribed in that paragraph, no interest on refund is to be added to the amount so appropriated out of that refund, and delinquent tax and interest tax are to be exempted with respect to the portion of consumption tax so appropriated.
Beyond what is provided for in the preceding two paragraphs, procedures for a refund set forth in paragraph (1), methods for the appropriation of a refund (including interest on refund related thereto) pursuant to the provisions of the paragraph, and other necessary matters concerning the application of the provisions of the paragraph are specified by Cabinet Order.
Read this with the articles around it
Appropriation
Where there is a refund, etc., if there is any national tax that the person who is to receive the refund is required to pay…
国税局長、税務署長又は税関長は、還付金等がある場合において、その還付を受けるべき者につき納付すべきこととなつている国税（その納める義務が信託財産責任負担債務である国税に係る還付金等である場合にはその納める義務が当該信託財産責任負担債務である国税に限るものとし、その納める義務が信託財産責任負担債務である国税に係る還付金…
Open this provision(Interest on Refund)
Where the regional commissioner of a Regional Taxation Bureau, the district director of a tax office or the director-general of a customs house pays or appropriates a refund, etc.…
国税局長、税務署長又は税関長は、還付金等を還付し、又は充当する場合には、次の各号に掲げる還付金等の区分に従い当該各号に定める日の翌日からその還付のための支払決定の日又はその充当の日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間（他の国税に関する法律に別段の定めがある場…
Open this provisionFinal Returns Concerning Taxable Transfers, etc. of Assets and Specified Taxable Purchases
A business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) must, for each taxable period…
事業者（第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）は、課税期間ごとに、当該課税期間の末日の翌日から二月以内に、次に掲げる事項を記載した申告書を税務署長に提出しなければならない。
Open this provisionFinal Returns Concerning Taxable Transfers, etc. of Assets and Specified Taxable Purchases
where there is still a shortfall after deducting the total of the amounts of consumption tax set forth in item (iii) from the amount of consumption tax set forth in item (ii)…
第二号に掲げる消費税額から第三号に掲げる消費税額の合計額を控除してなお不足額があるときは、当該不足額
Open this provisionReturn for Receiving a Refund
A business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) may…
事業者（第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）は、その課税期間分の消費税につき第四十五条第一項第五号又は第七号に掲げる金額がある場合には、同項ただし書の規定により申告書を提出すべき義務がない場合においても、第五十二条第一項又は第五十三条第一項の規定による還付を受けるため…
Open this provisionRefund of Shortfall in Deduction of Consumption Tax on Purchases
Where a return under the provisions of Article 45, paragraph (1) or Article 46, paragraph (1) has been submitted, and a shortfall set forth in Article 45, paragraph (1)…
第四十五条第一項又は第四十六条第一項の規定による申告書の提出があつた場合において、これらの申告書に第四十五条第一項第五号に掲げる不足額の記載があるときは、税務署長は、これらの申告書を提出した者に対し、当該不足額に相当する消費税を還付する。
Open this provisionRefund of Shortfall in Deduction of Consumption Tax on Purchases
Where interest on refund (meaning interest on refund prescribed in Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes; the same applies hereinafter in this…
前項の規定による還付金について還付加算金（国税通則法第五十八条第一項（還付加算金）に規定する還付加算金をいう。以下この章において同じ。）を計算する場合には、その計算の基礎となる同項の期間は、当該還付に係る申告書が次の各号に掲げる申告書のいずれに該当するかに応じ…
Open this provisionRefund of Shortfall in Deduction of Consumption Tax on Purchases
Where appropriation of a refund under the provisions of paragraph (1) is made to unpaid consumption tax for the taxable period relating to the return prescribed in that paragraph…
第一項の規定による還付金を同項に規定する申告書に係る課税期間の消費税で未納のものに充当する場合には、その還付金のうちその充当する金額については、還付加算金を付さないものとし、その充当される部分の消費税については、延滞税及び利子税を免除するものとする。
Open this provisionappropriationmachine translation
「充当」
In Chapter IV (Articles 42 to 56), using a refund (還付金) owed to a person to pay national tax that person owes instead of paying the refund out, under Article 57, paragraph (1) of the Act on General Rules for National Taxes.
Defined inArticle 52, paragraph (2)· applies only in this chapter
interest on refundmachine translation
「還付加算金」
Interest on refund as defined in Article 58, paragraph (1) of the Act on General Rules for National Taxes: an amount, at 7.3% a year or, in a year whose special base rate is lower, at that rate (Act on Special Measures Concerning Taxation, Article 95), that the tax authorities add when they refund a refund, etc. (還付金等) or apply it to other tax; for refunds under Chapter 5 of this Act, Article 52, paragraph (2) sets the period over which it is counted.
Defined inArticle 52, paragraph (2)· applies only in this chapter
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.