If a return of special income tax for reconstruction has been filed and that return of special income tax for reconstruction states the amount set forth in Article 17, paragraph (2), item (i), the district director refunds special income tax for reconstruction equivalent to that amount to the person who filed that return of special income tax for reconstruction.
復興特別所得税申告書の提出があった場合において、当該復興特別所得税申告書に第十七条第二項第一号に掲げる金額の記載があるときは、税務署長は、当該復興特別所得税申告書を提出した者に対し、当該金額に相当する復興特別所得税を還付する。
In the case referred to in the preceding paragraph, if any part of the withheld special tax amount prescribed in Article 17, paragraph (2), item (i) stated in the return of special income tax for reconstruction referred to in that paragraph has not yet been paid, the amount equivalent to the unpaid part of the amount of the refund under the preceding paragraph is not refunded until that part is paid.
前項の場合において、同項の復興特別所得税申告書に記載された第十七条第二項第一号に規定する源泉徴収特別税額のうちにまだ納付されていないものがあるときは、前項の規定による還付金の額のうちその納付されていない部分の金額に相当する金額については、その納付があるまでは、還付しない。
If a return of special income tax for reconstruction has been filed and that return of special income tax for reconstruction states the amount set forth in Article 17, paragraph (2), item (ii), the district director refunds to the person who filed that return of special income tax for reconstruction the prepaid special tax amount prescribed in that item (referred to as the "prepaid special tax amount" in the following paragraph) equivalent to that amount.
復興特別所得税申告書の提出があった場合において、当該復興特別所得税申告書に第十七条第二項第二号に掲げる金額の記載があるときは、税務署長は、当該復興特別所得税申告書を提出した者に対し、当該金額に相当する同号に規定する予納特別税額（次項において「予納特別税額」という。）を還付する。
When paying the refund under the preceding paragraph, if delinquent tax has been paid on the prepaid special tax amount for the year pertaining to the return of special income tax for reconstruction referred to in that paragraph, the district director also refunds, out of that delinquent tax, the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the prepaid special tax amount refunded under that paragraph.
税務署長は、前項の規定による還付金の還付をする場合において、同項の復興特別所得税申告書に係る年分の予納特別税額について納付された延滞税があるときは、その額のうち、同項の規定により還付される予納特別税額に対応するものとして政令で定めるところにより計算した金額を併せて還付する。
Special income tax for reconstruction to be refunded under the preceding paragraphs (excluding paragraph (2)) is to be refunded together with income tax for the same year to be refunded under Article 138 or Article 139 of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act).
前各項（第二項を除く。）の規定により還付する復興特別所得税は、所得税法第百三十八条又は第百三十九条（これらの規定を同法第百六十六条において準用する場合を含む。）の規定により還付する年分が同一である所得税に併せて還付するものとする。
If special income tax for reconstruction and income tax have been refunded under the preceding paragraph, special income tax for reconstruction and income tax are deemed to have been refunded in amounts equivalent to the amounts obtained by apportioning the amount refunded between the amount of special income tax for reconstruction and the amount of income tax to be refunded together under that paragraph.
The provisions of Article 138, paragraphs (3) and (4) and Article 139, paragraphs (3) through (5) of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis to special income tax for reconstruction to be refunded under paragraphs (1) through (5).
所得税法第百三十八条第三項及び第四項並びに第百三十九条第三項から第五項まで（これらの規定を同法第百六十六条において準用する場合を含む。）の規定は、第一項から第五項までの規定により還付する復興特別所得税について準用する。
If a return under Article 17, paragraph (6) has been filed, the district director refunds special income tax for reconstruction equivalent to the amount set forth in item (iii) of that paragraph to the person who filed that return.
In the case referred to in the preceding paragraph, if any part of the amount of special income tax for reconstruction set forth in Article 17, paragraph (6), item (ii) stated in the return referred to in that paragraph (limited to that which is to be collected together under Article 28, paragraph (1)) has not yet been paid, the amount equivalent to the unpaid part of the amount of the refund under the preceding paragraph is not refunded until that part is paid.
前項の場合において、同項の申告書に記載された第十七条第六項第二号に掲げる復興特別所得税の額（第二十八条第一項の規定により併せて徴収されるべきものに限る。）のうちにまだ納付されていないものがあるときは、前項の規定による還付金の額のうちその納付されていない部分の金額に相当する金額については、その納付があるまでは、還付しない。
Special income tax for reconstruction to be refunded under paragraph (8) is to be refunded together with income tax for the same year to be refunded under Article 173, paragraph (2) of the Income Tax Act.
第八項の規定により還付する復興特別所得税は、所得税法第百七十三条第二項の規定により還付する年分が同一である所得税に併せて還付するものとする。
The provisions of paragraph (6) apply mutatis mutandis in the case where special income tax for reconstruction and income tax have been refunded under the preceding paragraph.
The provisions of Article 173, paragraph (4) of the Income Tax Act apply mutatis mutandis to special income tax for reconstruction to be refunded under paragraphs (8) through (10).
所得税法第百七十三条第四項の規定は、第八項から第十項までの規定により還付する復興特別所得税について準用する。
The method of processing any fraction of less than one yen in an amount deemed to have been refunded under paragraph (6) (including as applied mutatis mutandis pursuant to paragraph (11)), and other necessary matters concerning the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.