Article 55Refund of Shortfall in Deduction of Interim Payment by Reassessment or Similar Decision, or Determination, concerning Final Returns, etc.
第五十五条（確定申告等に係る更正等又は決定による中間納付額の控除不足額の還付）
Where a determination under Article 25 (Determination) of the Act on General Rules for National Taxes has been made for the consumption tax for the taxable period relating to the interim return of a person who submitted that interim return, and there is an amount set forth in Article 45, paragraph (1), item (vii) relating to that determination, the district director refunds the interim payment equivalent to that amount to that person.
中間申告書を提出した者のその中間申告書に係る課税期間の消費税につき国税通則法第二十五条（決定）の規定による決定があつた場合において、その決定に係る第四十五条第一項第七号に掲げる金額があるときは、税務署長は、その者に対し、当該金額に相当する中間納付額を還付する。
Where a reassessment (including a decision or determination on an appeal, or a judgment on a lawsuit, against a disposition, etc. concerning that consumption tax (meaning a disposition on a request for reassessment or a determination under Article 25 of the Act on General Rules for National Taxes); hereinafter in this paragraph and paragraph (4), item (ii) referred to as a "reassessment or similar decision") has been made for the consumption tax for the taxable period relating to the interim return of a person who submitted that interim return, and the amount set forth in Article 45, paragraph (1), item (vii) has increased due to that reassessment or similar decision, the district director refunds the interim payment equivalent to the amount of that increased portion to that person.
中間申告書を提出した者のその中間申告書に係る課税期間の消費税につき更正（当該消費税についての処分等（更正の請求に対する処分又は国税通則法第二十五条の規定による決定をいう。）に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。以下この項及び第四項第二号において「更正等」という。）があつた場合において、その更正等により第四十五条第一項第七号に掲げる金額が増加したときは、税務署長は、その者に対し、その増加した部分の金額に相当する中間納付額を還付する。
In the case where the district director makes a refund pursuant to the provisions of the preceding two paragraphs, when any delinquent tax has been paid with regard to the interim payment related to an interim return as prescribed in these provisions, they also refund the amount calculated, as specified by Cabinet Order, as the portion of the delinquent tax that corresponds to the interim payment to be refunded under these provisions.
Where interest on refund is calculated for a refund under the provisions of paragraph (1) or (2), the period under Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes that is the basis of the calculation is the period from the day following the day on which the interim payment to be refunded pursuant to the provisions of paragraph (1) or (2) was paid (or, where that interim payment was paid before its due date for payment, that due date for payment) until the day on which the decision to pay for that refund is made or the day on which appropriation 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; referred to as the "date of Appropriation" in item (ii), (b)); provided, however, that the number of days specified in each of the following items, according to the category of refund listed in that item, is not to be included in that period:
a refund under the provisions of paragraph (1): the number of days from the day following the deadline for filing the return under the provisions of Article 45, paragraph (1) for the taxable period prescribed in paragraph (1) (or, where that interim payment was paid after that deadline for filing, the day of that payment) until the day of the determination referred to in paragraph (1);
a refund under the provisions of paragraph (2): the number of days from the day following the deadline for filing the return under the provisions of Article 45, paragraph (1) for the taxable period prescribed in paragraph (2) (for a return under the provisions of Article 46, paragraph (1), the day on which two months have elapsed from the day following the last day of the taxable period relating to that return, and, where that interim payment was paid after that deadline for filing or after the day on which two months have elapsed from the day following the last day of that taxable period, the day of that payment) until the earlier of the following days:
the day on which one month has elapsed from the day following the date of the reassessment or similar decision set forth in paragraph (2) (in the case where the reassessment or similar decision is any of the following, the day specified in the following for each);
a reassessment based on a request for reassessment (including a decision or determination on an appeal, or a judgment on a lawsuit, against a disposition on the request; the same applies in (1)): the earlier of the day on which three months have elapsed from the day following the date of the request and the day on which one month has elapsed from the day following the date of the reassessment based on the request;
a reassessment relating to a determination under Article 25 of the Act on General Rules for National Taxes (including a decision or determination on an appeal, or a judgment on a lawsuit, relating to that determination, but excluding a reassessment based on a request for reassessment and a reassessment made on the ground that economic results produced by an invalid act included in the facts that formed the basis of the calculation of the amount of consideration for taxable transfers, etc. of assets (meaning the amount of consideration prescribed in Article 28, paragraph (1)) for the taxable period prescribed in paragraph (2) were lost due to the invalidity of that act, that a voidable act included in those facts was rescinded, or any other ground similar to these as specified by Cabinet Order): the day of that determination.
the day on which the decision to pay for that refund is made or the date of Appropriation for that refund.
その還付のための支払決定をする日又はその還付金に係る充当日
Where appropriation of a refund under the provisions of paragraph (1) or (2) is made to unpaid consumption tax for the taxable period relating to the interim payment that was the basis of the calculation of its amount, no interest on refund is to be added to the amount so appropriated out of the amount of that refund, and delinquent tax and interest tax are exempted with respect to the portion of consumption tax so appropriated.
Interest on refund is not added to a refund pursuant to the provisions of paragraph (3).
Beyond what is provided for in the preceding three paragraphs, methods for appropriation of a refund (including interest on refund related thereto) pursuant to the provisions of paragraph (1) or paragraph (2), and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.