Article 69Calculation of Refund Amount of Delinquent Tax and Amount of Interest on Refund Relating to Interim Payment
第六十九条(中間納付額に係る延滞税の還付金額及び還付加算金の額の計算)
The amount calculated as specified by Cabinet Order prescribed in Article 53, paragraph (2) of the Act is the amount remaining after deducting the amount set forth in item (ii) from the amount set forth in item (i):
the total amount of delinquent tax paid on the interim payment relating to the interim return prescribed in Article 53, paragraph (1) of the Act;
the total amount of delinquent tax calculated, under the provisions of laws concerning national taxes, for each interim payment obtained by successively going, in the order specified below, through that interim payment (excluding the amount of the portion appropriated by a refund under Article 53, paragraph (1) of the Act) until the amount set forth in Article 45, paragraph (1), item (iv) of the Act stated in the final return, etc. for the taxable period relating to that interim payment is reached (where there is consumption tax subject to the appropriation under Article 68, paragraph (1), item (i), the amount obtained by adding the amount of that consumption tax):
当該中間納付額(法第五十三条第一項の規定による還付金をもつて充当をされる部分の金額を除く。)のうち次に定める順序により当該中間納付額に係る課税期間の確定申告書等に記載された法第四十五条第一項第四号に掲げる金額(前条第一項第一号の充当をされる消費税がある場合には、当該消費税の額を加算した金額)に達するまで順次求めた各中間納付額につき国税に関する法律の規定により計算される延滞税の額の合計額
for those of the interim payments that have different statutory payment due dates, the one with the earlier statutory payment due date takes priority;
for those of the interim payments that have the same statutory payment due date but different dates of finalization, the one with the earlier date of finalization takes priority;
for those of the interim payments that have the same statutory payment due date and date of finalization but different dates of payment, the one with the earlier date of payment takes priority.
Where the amount of interest on refund is calculated for a refund under Article 53, paragraph (1) of the Act, Article 53, paragraph (3) of the Act is applied by treating as the interim payment to be refunded prescribed in that paragraph each interim payment obtained by successively going back, in the order specified below, through the interim payments relating to the interim return prescribed in paragraph (1) of that Article (excluding the amount of the portion appropriated by that refund) until the amount of that refund is reached (where appropriation under Article 68, paragraph (1), item (i) or (ii) is made by that refund, the amount obtained by deducting the amount of the refund so appropriated).
for those of the interim payments that have different statutory payment due dates, the one with the later statutory payment due date takes priority;
for those of the interim payments that have the same statutory payment due date but different dates of finalization, the one with the later date of finalization takes priority;
for those of the interim payments that have the same statutory payment due date and date of finalization but different dates of payment, the one with the later date of payment takes priority.
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)
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
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