Where appropriation of a refund under Article 53, paragraph (1) or (2) of the Act (including the interest on refund relating thereto; the same applies in the following paragraph) to unpaid national tax and expenses for the delinquent tax collection procedure is made, the appropriation is to be made in the order of the following items:
If there is consumption tax on taxable transfers, etc. of assets and specified taxable purchases for the taxable period relating to the interim payment that formed the basis for calculating that refund that is to be paid through the submission of an amended return or reassessment (excluding the interim payment), the appropriation is made to that consumption tax;
If, even after the appropriation under the preceding item, there is still an amount to be refunded and there is an unpaid interim payment prescribed in that item, the refund is appropriated to that unpaid interim payment; in this case, if there are unpaid interim payments with different statutory payment due dates (meaning the statutory payment due date prescribed in Article 2, item (viii) (Definitions) of the Act on General Rules for National Taxes; hereinafter in this Article through Article 70 referred to as the "statutory payment due date"), the refund is appropriated to those of the unpaid interim payments that are obtained by going back, starting from the one whose statutory payment due date is closest to the day of the refund and proceeding in order, until the amount to be refunded is reached;
If, even after the appropriation under the preceding two items, there is still an amount to be refunded, the refund is appropriated to other unpaid national tax and expenses for the delinquent tax collection procedure.
Where there are both a refund under Article 52, paragraph (1) of the Act (including the interest on refund relating thereto; the same applies hereinafter in this paragraph) relating to consumption tax on taxable transfers, etc. of assets and specified taxable purchases for the taxable period and a refund under Article 53, paragraph (1) or (2) of the Act, and appropriation of those refunds to the unpaid consumption tax on taxable transfers, etc. of assets and specified taxable purchases for the taxable period is made, the appropriation is to be made first from the refund specified in the relevant item, according to the category of cases listed in the following items:
in the case of appropriation to the consumption tax prescribed in Article 65, item (i): the refund under Article 52, paragraph (1) of the Act;
in the case of appropriation to the interim payment: the refund under Article 53, paragraph (1) or (2) of the Act.
Read this with the articles around it
interim paymentmachine translation
「中間納付額」
An interim payment as defined in Article 2, paragraph (1), item (xx) of the Consumption Tax Act: the consumption tax payable under Article 48 of that Act on an interim return (中間申告書), or that amount as changed where an amended return (修正申告書) under Article 19, paragraph (3) of the Act on General Rules for National Taxes is filed or a reassessment (更正) under Article 24 or 26 of that Act is made.
Defined inArticle 1, paragraph (1)
specified taxable purchasemachine translation
「特定課税仕入れ」
Throughout this Order from Article 40 on, a specified taxable purchase as defined in Article 5, paragraph (1) of the Consumption Tax Act: a taxable purchase (課税仕入れ) that is a specified purchase (特定仕入れ), meaning a service a business receives in the course of its business from a foreign business operator (国外事業者), either a service supplied over telecommunications lines that ordinarily only businesses receive, or a performance or other service a Cabinet Order (政令) sets.
Defined inArticle 40, paragraph (1)
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
interest on refundmachine translation
「還付加算金」
In Chapter IV, interest on refund as Article 52, paragraph (2) of the Consumption Tax Act uses the term: interest on refund under Article 58, paragraph (1) of the Act on General Rules for National Taxes, added to a refund under Article 52, paragraph (1) of the Consumption Tax Act.
Defined inArticle 65, paragraph (1)· applies only in this chapter
amended returnmachine translation
「修正申告書」
An amended tax return as defined in Article 19, paragraph (3) of the Act on General Rules for National Taxes: a return a taxpayer files to correct tax already declared or assessed.
Defined inArticle 65, paragraph (1), item (i)· applies only in this provision and in Article 68, paragraph (1), item (i)
reassessmentmachine translation
「更正」
In Article 65, paragraph (1), item (i) and Article 68, paragraph (1), item (i), a reassessment under Article 24 of the Act on General Rules for National Taxes, by which the district tax office corrects the tax base or tax amount stated in a tax return, or a further reassessment under Article 26 of that Act.
Defined inArticle 65, paragraph (1), item (i)· applies only in this provision and in Article 68, paragraph (1), item (i)
statutory payment due datemachine translation
「法定納期限」
The deadline the national tax laws set for paying a national tax, with special rules for tax on a late or amended return, tax notified after its deadline, tax collected at once when an event occurs, and accessory tax; a deadline that has been advanced, or extended by postponement or a grace period, does not count.
Short name set inArticle 68, paragraph (1), item (ii)· applies only in this article and in Articles 69 and 70