Article 59Refund of Amount of Special Income Tax for Reconstruction Based on Reassessment or Similar Decision Concerning Final Return
第五十九条（確定申告に係る更正等による復興特別所得税額の還付）
If a reassessment (including a determination or ruling on an appeal, or a judgment in a lawsuit, concerning a disposition on a request for reassessment (meaning a request for reassessment under the provisions of Article 23, paragraph (1) of the Act on General Rules for National Taxes; the same applies in the following paragraph) with respect to that special corporation tax for reconstruction; hereinafter referred to as a "reassessment or similar decision" in this paragraph and the following paragraph) is made with respect to special corporation tax for reconstruction pertaining to a return of special corporation tax for reconstruction filed by a corporation, and the amount set forth in Article 53, paragraph (1), item (iii) increases as a result of that reassessment or similar decision, the district director refunds to that corporation the tax in an amount equivalent to the amount of the increase.
法人の提出した復興特別法人税申告書に係る復興特別法人税につき更正（当該復興特別法人税についての更正の請求（国税通則法第二十三条第一項の規定による更正の請求をいう。次項において同じ。）に対する処分に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。以下この項及び次項において「更正等」という。）があった場合において、その更正等により第五十三条第一項第三号に掲げる金額が増加したときは、税務署長は、その法人に対し、その増加した部分の金額に相当する税額を還付する。
When the amount of interest on refund is calculated with respect to a refund under the preceding paragraph, the period referred to in Article 58, paragraph (1) of the Act on General Rules for National Taxes which serves as the basis for the calculation is the period from the day on which one month has elapsed from the day after the date of the reassessment or similar decision referred to in the preceding paragraph (or, if that reassessment or similar decision is a reassessment based on a request for reassessment, or is a determination or ruling on an appeal, or a judgment in a lawsuit, concerning a disposition on a request for reassessment, whichever is earlier of the day on which three months have elapsed from the day after the date of that request for reassessment and the day on which one month has elapsed from the day after the date of that reassessment or similar decision) to the day on which the decision to pay that refund is made or the day on which an appropriation of that refund is made (or, if there is a day before that day on which the refund became suitable for appropriation, the day on which it became so suitable).
If an appropriation of a refund under paragraph (1) is made to special corporation tax for reconstruction that remains unpaid for the taxable business year to which the return of special corporation tax for reconstruction referred to in that paragraph pertains, no interest on refund is to be added to the amount so appropriated out of the amount of that refund, and delinquent tax and interest tax are to be waived for the part of the special corporation tax for reconstruction covered by that appropriation.
Beyond what is provided for in the preceding two paragraphs, the method of appropriation of a refund under the provisions of paragraph (1) (including the interest on refund pertaining to it) and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.