①If a reassessment (including a decision or ruling on an appeal, or a judgment in an action, concerning a disposition, etc. (meaning a disposition on a request for reassessment or a determination under Article 25 of the Act on General Rules for National Taxes) pertaining to that special income tax for reconstruction; referred to as a "reassessment or similar decision" in this paragraph and paragraph (3)) has been made with regard to an individual's special income tax for reconstruction for any year, and the amount set forth in Article 17, paragraph (2), item (i) has increased as a result of that reassessment or similar decision, the district director refunds to that individual special income tax for reconstruction equivalent to the amount of the increase.

②In 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) that formed the basis for calculating the amount of the refund under 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.

③If a reassessment or similar decision has been made with regard to an individual's special income tax for reconstruction for any year, and the amount set forth in Article 17, paragraph (2), item (ii) has increased as a result of that reassessment or similar decision, the district director refunds to that individual the prepaid special tax amount prescribed in that item (referred to as the "prepaid special tax amount" in the following paragraph) equivalent to the amount of the increase.

④When paying the refund under the preceding paragraph, if delinquent tax has been paid on the prepaid special tax amount for the year prescribed 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.

⑤In the case where special income tax for reconstruction is refunded under the preceding paragraphs (excluding paragraph (2)), if there is income tax for the same year to be refunded under Article 159 or Article 160 of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 168 of that Act), that special income tax for reconstruction is to be refunded together with that income tax.

⑥If 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.

⑦The provisions of Article 159, paragraphs (3) and (4) and Article 160, paragraphs (3) through (5) of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 168 of that Act) apply mutatis mutandis to special income tax for reconstruction to be refunded under paragraphs (1) through (5).

⑧The method of processing any fraction of less than one yen in an amount deemed to have been refunded under paragraph (6), and other necessary matters concerning the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.

①With regard to the rounding of fractions of the tax base of special income tax for reconstruction imposed under the provisions of this Section (excluding accessory tax; the same applies in the following paragraph and paragraph (3)), notwithstanding the provisions of Article 118 of the Act on General Rules for National Taxes, if the tax base includes a fraction of less than one yen, or if its full amount is less than one yen, the fractional amount or the full amount is discarded.

②With regard to the rounding of fractions of the finalized amount of special income tax for reconstruction to be paid under the provisions of this Section and of the finalized amount of the income tax (excluding accessory tax; the same applies in the following paragraph) that is the base income tax amount for that special income tax for reconstruction, notwithstanding the provisions of Article 119 of the Act on General Rules for National Taxes, the rounding is performed on the sum total of these finalized amounts, and if that sum total includes a fraction of less than 100 yen, or if its full amount is less than 100 yen, the fractional amount or the full amount is discarded.

③The rounding of fractions of the amount of a refund, etc. (meaning a refund, etc. as prescribed in Article 56, paragraph (1) of the Act on General Rules for National Taxes; the same applies in paragraph (1) of the following Article and Article 31, paragraph (3)) pertaining to special income tax for reconstruction and income tax to be refunded under the provisions of this Section is performed by deeming special income tax for reconstruction and income tax to be a single tax.

④The calculation of accessory tax pertaining to special income tax for reconstruction and income tax to be paid under the provisions of this Section, and of the amount pertaining to an exemption from that accessory tax (hereinafter referred to as "accessory tax, etc." in this Article and Article 31, paragraph (3)), is performed on the sum total of special income tax for reconstruction and income tax for the year that is to form the basis for that calculation, and the amount equivalent to the amount obtained by apportioning the calculated accessory tax, etc. between the amount of special income tax for reconstruction and the amount of income tax that formed the basis for that calculation is the amount of accessory tax, etc. pertaining to special income tax for reconstruction or income tax.

⑤The calculation of interest on refund pertaining to special income tax for reconstruction and income tax to be refunded under the provisions of this Section is performed on the sum total of the refunds pertaining to special income tax for reconstruction and income tax for the year, or on the sum total of the overpayments or erroneous payments pertaining to special income tax for reconstruction and income tax, and the amount equivalent to the amount obtained by apportioning the calculated interest on refund between the amounts of the refunds pertaining to special income tax for reconstruction and income tax, or between the amounts of the overpayments or erroneous payments pertaining to special income tax for reconstruction and income tax, that formed the basis for that calculation is the amount of interest on refund pertaining to special income tax for reconstruction or income tax.

⑥The rounding of fractions in calculating accessory tax, etc. and interest on refund pertaining to special income tax for reconstruction and income tax under the preceding two paragraphs is performed by deeming special income tax for reconstruction and income tax to be a single tax.

⑦The method of processing any fraction of less than one yen in an amount apportioned under paragraph (4) or (5), and other necessary matters concerning the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.

①When making an appropriation of a refund, etc. or interest on refund to unpaid special income tax for reconstruction and income tax, the appropriation must be made to these taxes together.

②If an appropriation has been made under the preceding paragraph, special income tax for reconstruction and income tax are deemed to have been appropriated in amounts equivalent to the amounts obtained by apportioning the amount pertaining to that appropriation between the amount of special income tax for reconstruction and the amount of income tax to be paid.

③The method of processing any fraction of less than one yen in an amount for which an appropriation is deemed to have been made under the preceding paragraph, and other necessary matters concerning the application of the provisions of the preceding two paragraphs, are specified by Cabinet Order.

The tax base of special income tax for reconstruction imposed on a corporation is the base income tax amount of that corporation.

The amount of special income tax for reconstruction imposed on a corporation is the amount calculated by multiplying the base income tax amount of that corporation by a tax rate of 2.1 percent.