# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第六十五条 (Article 65)

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- Law: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号
- English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5
- Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第六十五条 (Article 65)（還付すべき仕入れに係る消費税額の充当の順序） — address `art-65`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-65
- e-Gov law ID: 363CO0000000360 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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They are never merged and never substituted for one another.

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### 第六十五条（還付すべき仕入れに係る消費税額の充当の順序） — Order of Appropriation of Consumption Tax on Purchases to Be Refunded
<sup>caption: machine translation, not official</sup>
<sup>art-65 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-65</sup>

**第一項**  法第五十二条第一項の規定による還付金（これに係る還付加算金（同条第二項に規定する還付加算金をいう。以下この章において同じ。）を含む。）を未納の国税及び滞納処分費に充当する場合には、次の各号の順序により充当するものとする。
<sup>art-65/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-65/par-1</sup>
Where appropriation of a refund under Article 52, paragraph (1) of the Act (including the interest on refund relating thereto (meaning the interest on refund prescribed in paragraph (2) of that Article; the same applies hereinafter in this Chapter)) to unpaid national tax and expenses for the delinquent tax collection procedure is made, the appropriation is to be made in the order of the following items:
<sup>machine translation, not official</sup>

  **一**  その課税期間の課税資産の譲渡等及び特定課税仕入れに係る消費税で修正申告書（国税通則法第十九条第三項（修正申告）に規定する修正申告書をいう。第六十八条第一項第一号において同じ。）の提出又は更正（同法第二十四条（更正）又は第二十六条（再更正）の規定による更正をいう。第六十八条第一項第一号において同じ。）により納付すべきもの（中間納付額を除く。）があるときは、当該消費税に充当する。
  <sup>art-65/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-65/par-1/item-1</sup>
  If there is consumption tax on taxable transfers, etc. of assets and specified taxable purchases for the taxable period that is to be paid through the submission of an amended return (meaning an amended return prescribed in Article 19, paragraph (3) (Amended Return) of the Act on General Rules for National Taxes; the same applies in Article 68, paragraph (1), item (i)) or through reassessment (meaning reassessment under Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of that Act; the same applies in Article 68, paragraph (1), item (i)) (excluding the interim payment), the appropriation is made to that consumption tax;
  <sup>machine translation, not official</sup>

  **二**  前号の充当をしてもなお還付すべき金額があるときは、その他の未納の国税及び滞納処分費に充当する。
  <sup>art-65/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-65/par-1/item-2</sup>
  If, even after the appropriation under the preceding item, 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.
  <sup>machine translation, not official</sup>

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## Cites
- art-65/par-1: 法第五十二条第一項 → 消費税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/consumption-tax-act/art-52/par-1 (e-Gov law ID 363AC0000000108)
- art-65/par-1: 同条第二項 → 消費税法 第五十二条第二項 (Article 52, paragraph (2)), art-52/par-2 — https://japanlaw.org/en/consumption-tax-act/art-52/par-2 (e-Gov law ID 363AC0000000108)
- art-65/par-1/item-1: 国税通則法第十九条第三項 → 国税通則法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-19/par-3 (e-Gov law ID 337AC0000000066)
- art-65/par-1/item-1: 第六十八条第一項第一号 → 消費税法施行令 第六十八条第一項第一号 (Article 68, paragraph (1), item (i)), art-68/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-68/par-1/item-1
- art-65/par-1/item-1: 同法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/national-tax-general-rules-act/art-24 (e-Gov law ID 337AC0000000066)
- art-65/par-1/item-1: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 (e-Gov law ID 337AC0000000066)
- art-65/par-1/item-2: 前号 → 消費税法施行令 第六十五条第一項第一号 (Article 65, paragraph (1), item (i)), art-65/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-65/par-1/item-1

## Cited by

4 provisions cite this one. No official source publishes this direction.

- 消費税法施行令 第六十二条第一項（課税標準額に対する消費税額の算出方法の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-62/par-1
- 消費税法施行令 第六十五条第一項第二号（還付すべき仕入れに係る消費税額の充当の順序） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-65/par-1/item-2
- 消費税法施行令 第六十八条第二項第一号（還付すべき中間納付額の充当の順序） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-68/par-2/item-1
- 消費税法施行令 第七十条第四項（更正等又は決定による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等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70/par-4

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## Sources

- claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07
- e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行令 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20261101_507CO0000000125), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-033, translated 2026-11-07
- This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06