一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;

二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;

三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.

一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;

二in the case of appropriation to the interim payment: the refund under Article 53, paragraph (1) or (2) of the Act.

一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;

二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):

イfor those of the interim payments that have different statutory payment due dates, the one with the earlier statutory payment due date takes priority;

ロ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;

ハ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.

一for those of the interim payments that have different statutory payment due dates, the one with the later statutory payment due date takes priority;

二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;

三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.

一the total amount of delinquent tax paid on the interim payment relating to the interim return prescribed in Article 55, paragraph (1) or (2) of the Act (where, among that delinquent tax, there is any that has already become refundable under Article 53, paragraph (2) or Article 55, paragraph (3) of the Act, excluding the amount of the delinquent tax that has become refundable);

二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) or Article 55, paragraph (1) or (2) of the Act) until the amount set forth in Article 45, paragraph (1), item (iv) of the Act relating to the determination (meaning a determination under Article 25 (Determination) of the Act on General Rules for National Taxes) or reassessment or similar decision (meaning the reassessment or similar decision prescribed in Article 55, paragraph (2) of the Act) that is the cause of that refund is reached (where there is consumption tax subject to the appropriation under Article 68, paragraph (1), item (i) as applied mutatis mutandis pursuant to paragraph (4), the amount obtained by adding the amount of that consumption tax):

イfor those of the interim payments that have different statutory payment due dates, the one with the earlier statutory payment due date takes priority;

ロ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;

ハ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.

一for those of the interim payments that have different statutory payment due dates, the one with the later statutory payment due date takes priority;

二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;

三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.