Article 64Procedures for Refund of Shortfall in Deduction of Consumption Tax on Purchases
第六十四条（仕入れに係る消費税額の控除不足額の還付の手続）
Where a final return, etc. stating a shortfall set forth in Article 45, paragraph (1), item (v) of the Act has been submitted, the district director must, without delay, carry out the procedures for refund under Article 52, paragraph (1) of the Act or for appropriation under Article 57, paragraph (1) (Appropriation) of the Act on General Rules for National Taxes (hereinafter in this Chapter referred to as "appropriation"), except where there are grounds on which that shortfall is found to be excessive.
税務署長は、法第四十五条第一項第五号に掲げる不足額の記載がある確定申告書等の提出があつた場合には、当該不足額が過大であると認められる事由がある場合を除き、遅滞なく、法第五十二条第一項の規定による還付又は国税通則法第五十七条第一項（充当）の規定による充当（以下この章において「充当」という。）の手続をしなければならない。
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appropriationmachine translation
「充当」
Using a refund owed to a taxpayer to pay other national tax they owe instead, under Article 57, paragraph (1) of the Act on General Rules for National Taxes.
Short name set inArticle 64, paragraph (1)· 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.