# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第六十八条 (Article 68)

This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-68. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

- 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: 第六十八条 (Article 68)（還付すべき中間納付額の充当の順序） — address `art-68`
- 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-68
- e-Gov law ID: 363CO0000000360 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

---

### 第六十八条（還付すべき中間納付額の充当の順序） — Order of Appropriation of Interim Payment to Be Refunded
<sup>caption: machine translation, not official</sup>
<sup>art-68 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-68</sup>

**第一項**  法第五十三条第一項又は第二項の規定による還付金（これに係る還付加算金を含む。次項において同じ。）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-68/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-68/par-1</sup>
Where appropriation of a refund under Article 53, paragraph (1) or (2) of the Act (including the interest on refund relating thereto; the same applies in the following paragraph) 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**  当該還付金の計算の基礎とされた中間納付額に係る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の提出又は更正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-68/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-68/par-1/item-1</sup>
  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;
  <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場合において、同号に規定する中間納付額で未納のものがあるときは、当該未納の中間納付額に充当する。この場合において、国税通則法第二条第八号（定義）に規定する法定納期限（以下この条から第七十条までにおいて「法定納期限」という。）を異にする未納の中間納付額があるときは、その未納の中間納付額のうち当該法定納期限がその還付の日に最も近いものから順次当該還付すべき金額に達するまで遡つて求めたものに充当する。
  <sup>art-68/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-68/par-1/item-2</sup>
  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;
  <sup>machine translation, not official</sup>

  **三**  前二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-68/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-68/par-1/item-3</sup>
  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.
  <sup>machine translation, not official</sup>

**第二項**  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に係る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を含む。以下この項において同じ。）と法第五十三条第一項又は第二項の規定による還付金とがある場合において、これらの還付金を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未納のものに充当するときは、次の各号に掲げる場合の区分に応じ当該各号に定める還付金からまず充当するものとする。
<sup>art-68/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-68/par-2</sup>
Where there are both a refund under Article 52, paragraph (1) of the Act (including the interest on refund relating thereto; the same applies hereinafter in this paragraph) relating to consumption tax on taxable transfers, etc. of assets and specified taxable purchases for the taxable period and a refund under Article 53, paragraph (1) or (2) of the Act, and appropriation of those refunds to the unpaid consumption tax on taxable transfers, etc. of assets and specified taxable purchases for the taxable period is made, the appropriation is to be made first from the refund specified in the relevant item, according to the category of cases listed in the following items:
<sup>machine translation, not official</sup>

  **一**  第六十五条第一号に規定する消費税に充当する場合　法第五十二条第一項の規定による還付金
  <sup>art-68/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-68/par-2/item-1</sup>
  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;
  <sup>machine translation, not official</sup>

  **二**  中間納付額に充当する場合　法第五十三条第一項又は第二項の規定による還付金
  <sup>art-68/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-68/par-2/item-2</sup>
  in the case of appropriation to the interim payment: the refund under Article 53, paragraph (1) or (2) of the Act.
  <sup>machine translation, not official</sup>

---

## Cites
- art-68/par-1: 法第五十三条第一項 → 消費税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/consumption-tax-act/art-53/par-1 (e-Gov law ID 363AC0000000108)
- art-68/par-1: 第二項 → 消費税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/en/consumption-tax-act/art-53/par-2 (e-Gov law ID 363AC0000000108)
- art-68/par-1: 次項 → 消費税法施行令 第六十八条第二項 (Article 68, paragraph (2)), art-68/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-68/par-2
- art-68/par-1/item-2: 前号 → 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-68/par-1/item-2: 国税通則法第二条第八号 → 国税通則法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/en/national-tax-general-rules-act/art-2/par-1/item-8 (e-Gov law ID 337AC0000000066)
- art-68/par-1/item-2: この条 → 消費税法施行令 第六十八条 (Article 68), art-68 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-68
- art-68/par-1/item-2: 第七十条 → 消費税法施行令 第七十条 (Article 70), art-70 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70
- art-68/par-1/item-3: 前二号 → 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-68/par-1/item-3: 前二号 → 消費税法施行令 第六十八条第一項第二号 (Article 68, paragraph (1), item (ii)), art-68/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-68/par-1/item-2
- art-68/par-2: 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-68/par-2: この項 → 消費税法施行令 第六十八条第二項 (Article 68, paragraph (2)), art-68/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-68/par-2
- art-68/par-2: 法第五十三条第一項 → 消費税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/consumption-tax-act/art-53/par-1 (e-Gov law ID 363AC0000000108)
- art-68/par-2: 第二項 → 消費税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/en/consumption-tax-act/art-53/par-2 (e-Gov law ID 363AC0000000108)
- art-68/par-2/item-1: 第六十五条第一号 → 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
- art-68/par-2/item-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-68/par-2/item-2: 法第五十三条第一項 → 消費税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/consumption-tax-act/art-53/par-1 (e-Gov law ID 363AC0000000108)
- art-68/par-2/item-2: 第二項 → 消費税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/en/consumption-tax-act/art-53/par-2 (e-Gov law ID 363AC0000000108)

## Cited by

11 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一号（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-1
- 消費税法施行令 第六十八条第一項（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-1
- 消費税法施行令 第六十八条第一項第二号（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-1/item-2
- 消費税法施行令 第六十八条第一項第三号（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-1/item-3
- 消費税法施行令 第六十八条第二項（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
- 消費税法施行令 第六十九条第一項第二号（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） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-69/par-1/item-2
- 消費税法施行令 第六十九条第二項（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） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-69/par-2
- 消費税法施行令 第七十条第一項第二号（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-1/item-2
- 消費税法施行令 第七十条第三項（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-3
- 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

---

## 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
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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