# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第七十条 (Article 70)

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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: 第七十条 (Article 70)（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） — address `art-70`
- 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-70
- 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
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They are never merged and never substituted for one another.

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### 第七十条（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） — Calculation of Refund Amount of Delinquent Tax and Amount of Interest on Refund Relating to Interim Payment by Reassessment or Similar Decision or Determination, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-70 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70</sup>

**第一項**  法第五十五条第三項に規定する政令で定めるところにより計算した金額は、第一号に掲げる金額から第二号に掲げる金額を控除した残額とする。
<sup>art-70/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70/par-1</sup>
The amount calculated as specified by Cabinet Order prescribed in Article 55, paragraph (3) of the Act is the amount remaining after deducting the amount set forth in item (ii) from the amount set forth in item (i):
<sup>machine translation, not official</sup>

  **一**  法第五十五条第一項又は第二項に規定する中間申告書に係る中間納付額について納付された延滞税の額の合計額（当該延滞税のうちに既に法第五十三条第二項又は第五十五条第三項の規定により還付されるべきこととなつたものがある場合には、その還付されるべきこととなつた延滞税の額を除く。）
  <sup>art-70/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70/par-1/item-1</sup>
  the total amount of delinquent tax paid on the interim payment relating to the interim return prescribed in Article 55, paragraph (1) or (2) of the Act (where, among that delinquent tax, there is any that has already become refundable under Article 53, paragraph (2) or Article 55, paragraph (3) of the Act, excluding the amount of the delinquent tax that has become refundable);
  <sup>machine translation, not official</sup>

  **二**  当該中間納付額（法第五十三条第一項又は第五十五条第一項若しくは第二項の規定による還付金をもつて充当をされる部分の金額を除く。）のうち次に定める順序により当該還付の基因となる決定（国税通則法第二十五条（決定）の規定による決定をいう。）又は更正等（法第五十五条第二項に規定する更正等をいう。）に係る法第四十五条第一項第四号に掲げる金額（第四項において準用する第六十八条第一項第一号の充当をされる消費税がある場合には、当該消費税の額を加算した金額）に達するまで順次求めた各中間納付額につき国税に関する法律の規定により計算される延滞税の額の合計額
  <sup>art-70/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70/par-1/item-2</sup>
  the total amount of delinquent tax calculated, under the provisions of laws concerning national taxes, for each interim payment obtained by successively going, in the order specified below, through that interim payment (excluding the amount of the portion appropriated by a refund under Article 53, paragraph (1) or Article 55, paragraph (1) or (2) of the Act) until the amount set forth in Article 45, paragraph (1), item (iv) of the Act relating to the determination (meaning a determination under Article 25 (Determination) of the Act on General Rules for National Taxes) or reassessment or similar decision (meaning the reassessment or similar decision prescribed in Article 55, paragraph (2) of the Act) that is the cause of that refund is reached (where there is consumption tax subject to the appropriation under Article 68, paragraph (1), item (i) as applied mutatis mutandis pursuant to paragraph (4), the amount obtained by adding the amount of that consumption tax):
  <sup>machine translation, not official</sup>

    **イ**  当該中間納付額のうち法定納期限を異にするものについては、その法定納期限の早いものを先順位とする。
    <sup>art-70/par-1/item-2/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70/par-1/item-2/sub-1</sup>
    for those of the interim payments that have different statutory payment due dates, the one with the earlier statutory payment due date takes priority;
    <sup>machine translation, not official</sup>

    **ロ**  法定納期限を同じくする中間納付額のうち確定の日を異にするものについては、その確定の日の早いものを先順位とする。
    <sup>art-70/par-1/item-2/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70/par-1/item-2/sub-2</sup>
    for those of the interim payments that have the same statutory payment due date but different dates of finalization, the one with the earlier date of finalization takes priority;
    <sup>machine translation, not official</sup>

    **ハ**  法定納期限及び確定の日を同じくする中間納付額のうち納付の日を異にするものについては、その納付の日の早いものを先順位とする。
    <sup>art-70/par-1/item-2/sub-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70/par-1/item-2/sub-3</sup>
    for those of the interim payments that have the same statutory payment due date and date of finalization but different dates of payment, the one with the earlier date of payment takes priority.
    <sup>machine translation, not official</sup>

**第二項**  法第五十五条第四項第二号イ（２）に規定する政令で定める理由は、国税通則法第五十八条第五項（還付加算金）に規定する政令で定める理由とする。
<sup>art-70/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70/par-2</sup>
The reason specified by Cabinet Order prescribed in Article 55, paragraph (4), item (ii), (a), (2) of the Act is the reason specified by Cabinet Order prescribed in Article 58, paragraph (5) (Interest on Refund) of the Act on General Rules for National Taxes.
<sup>machine translation, not official</sup>

**第三項**  法第五十五条第一項又は第二項の規定による還付金について還付加算金の額を計算する場合には、これらの規定に規定する中間申告書に係る中間納付額（既に法第五十三条第三項の還付加算金の額の計算の基礎とされた部分の金額があり、又は法第五十五条第一項若しくは第二項の規定による還付金をもつて充当をされる部分の金額がある場合には、これらの金額を除く。以下この項において同じ。）のうち次に定める順序により当該還付金の額（当該還付金をもつて次項において準用する第六十八条第一項第一号又は第二号の充当をする場合には、当該充当をする還付金の額を控除した金額）に達するまで順次遡つて求めた各中間納付額を法第五十五条第四項に規定する還付すべき中間納付額として、同項の規定を適用する。
<sup>art-70/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70/par-3</sup>
Where the amount of interest on refund is calculated for a refund under Article 55, paragraph (1) or (2) of the Act, Article 55, paragraph (4) of the Act is applied by treating as the interim payment to be refunded prescribed in that paragraph each interim payment obtained by successively going back, in the order specified below, through the interim payments relating to the interim return prescribed in those provisions (where there is a portion that has already been made the basis for calculating the amount of interest on refund under Article 53, paragraph (3) of the Act, or a portion appropriated by a refund under Article 55, paragraph (1) or (2) of the Act, excluding those amounts; the same applies hereinafter in this paragraph) until the amount of that refund is reached (where appropriation under Article 68, paragraph (1), item (i) or (ii) as applied mutatis mutandis pursuant to the following paragraph is made by that refund, the amount obtained by deducting the amount of the refund so appropriated).
<sup>machine translation, not official</sup>

  **一**  当該中間納付額のうち法定納期限を異にするものについては、その法定納期限の遅いものを先順位とする。
  <sup>art-70/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70/par-3/item-1</sup>
  for those of the interim payments that have different statutory payment due dates, the one with the later statutory payment due date takes priority;
  <sup>machine translation, not official</sup>

  **二**  法定納期限を同じくする中間納付額のうち確定の日を異にするものについては、その確定の日の遅いものを先順位とする。
  <sup>art-70/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70/par-3/item-2</sup>
  for those of the interim payments that have the same statutory payment due date but different dates of finalization, the one with the later date of finalization takes priority;
  <sup>machine translation, not official</sup>

  **三**  法定納期限及び確定の日を同じくする中間納付額のうち納付の日を異にするものについては、その納付の日の遅いものを先順位とする。
  <sup>art-70/par-3/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70/par-3/item-3</sup>
  for those of the interim payments that have the same statutory payment due date and date of finalization but different dates of payment, the one with the later date of payment takes priority.
  <sup>machine translation, not official</sup>

**第四項**  第六十五条及び第六十八条の規定は、法第五十四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。）又は法第五十五条第一項から第三項までの規定による還付金（これに係る還付加算金を含む。）を未納の国税及び滞納処分費に充当する場合について準用する。
<sup>art-70/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70/par-4</sup>
The provisions of Article 65 and Article 68 apply mutatis mutandis where appropriation to unpaid national tax and expenses for the delinquent tax collection procedure is made of a refund under Article 54, paragraph (1) of the Act (including interest on refund relating thereto) or a refund under Article 55, paragraphs (1) through (3) of the Act (including interest on refund relating thereto).
<sup>machine translation, not official</sup>

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## Cites
- art-70/par-1: 法第五十五条第三項 → 消費税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/en/consumption-tax-act/art-55/par-3 (e-Gov law ID 363AC0000000108)
- art-70/par-1: 第一号 → 消費税法施行令 第七十条第一項第一号 (Article 70, paragraph (1), item (i)), art-70/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70/par-1/item-1
- art-70/par-1: 第二号 → 消費税法施行令 第七十条第一項第二号 (Article 70, paragraph (1), item (ii)), art-70/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70/par-1/item-2
- art-70/par-1/item-1: 法第五十五条第一項 → 消費税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/en/consumption-tax-act/art-55/par-1 (e-Gov law ID 363AC0000000108)
- art-70/par-1/item-1: 第二項 → 消費税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/en/consumption-tax-act/art-55/par-2 (e-Gov law ID 363AC0000000108)
- art-70/par-1/item-1: 法第五十三条第二項 → 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-70/par-1/item-1: 第五十五条第三項 → 消費税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/en/consumption-tax-act/art-55/par-3 (e-Gov law ID 363AC0000000108)
- art-70/par-1/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-70/par-1/item-2: 第五十五条第一項 → 消費税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/en/consumption-tax-act/art-55/par-1 (e-Gov law ID 363AC0000000108)
- art-70/par-1/item-2: 第二項 → 消費税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/en/consumption-tax-act/art-55/par-2 (e-Gov law ID 363AC0000000108)
- art-70/par-1/item-2: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/national-tax-general-rules-act/art-25 (e-Gov law ID 337AC0000000066)
- art-70/par-1/item-2: 法第四十五条第一項第四号 → 消費税法 第四十五条第一項第四号 (Article 45, paragraph (1), item (iv)), art-45/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-70/par-1/item-2: 第四項 → 消費税法施行令 第七十条第四項 (Article 70, paragraph (4)), art-70/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70/par-4
- art-70/par-1/item-2: 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-70/par-2: 法第五十五条第四項第二号 → 消費税法 第五十五条第四項第二号 (Article 55, paragraph (4), item (ii)), art-55/par-4/item-2 — https://japanlaw.org/en/consumption-tax-act/art-55/par-4/item-2 (e-Gov law ID 363AC0000000108)
- art-70/par-2: 国税通則法第五十八条第五項 → 国税通則法 第五十八条第五項 (Article 58, paragraph (5)), art-58/par-5 — https://japanlaw.org/en/national-tax-general-rules-act/art-58/par-5 (e-Gov law ID 337AC0000000066)
- art-70/par-3: 法第五十五条第一項 → 消費税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/en/consumption-tax-act/art-55/par-1 (e-Gov law ID 363AC0000000108)
- art-70/par-3: 第二項 → 消費税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/en/consumption-tax-act/art-55/par-2 (e-Gov law ID 363AC0000000108)
- art-70/par-3: 法第五十三条第三項 → 消費税法 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/en/consumption-tax-act/art-53/par-3 (e-Gov law ID 363AC0000000108)
- art-70/par-3: この項 → 消費税法施行令 第七十条第三項 (Article 70, paragraph (3)), art-70/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70/par-3
- art-70/par-3: 次項 → 消費税法施行令 第七十条第四項 (Article 70, paragraph (4)), art-70/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70/par-4
- art-70/par-3: 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-70/par-3: 第二号 → 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-70/par-3: 法第五十五条第四項 → 消費税法 第五十五条第四項 (Article 55, paragraph (4)), art-55/par-4 — https://japanlaw.org/en/consumption-tax-act/art-55/par-4 (e-Gov law ID 363AC0000000108)
- art-70/par-4: 第六十五条 → 消費税法施行令 第六十五条 (Article 65), art-65 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-65
- art-70/par-4: 第六十八条 → 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-70/par-4: 法第五十四条第一項 → 消費税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/en/consumption-tax-act/art-54/par-1 (e-Gov law ID 363AC0000000108)
- art-70/par-4: 法第五十五条第一項から第三項まで → 消費税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/en/consumption-tax-act/art-55/par-1 (e-Gov law ID 363AC0000000108)
- art-70/par-4: 法第五十五条第一項から第三項まで → 消費税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/en/consumption-tax-act/art-55/par-2 (e-Gov law ID 363AC0000000108)
- art-70/par-4: 法第五十五条第一項から第三項まで → 消費税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/en/consumption-tax-act/art-55/par-3 (e-Gov law ID 363AC0000000108)

## Cited by

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

- 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 第七十条第一項（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-1
- 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

---

## 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-20261106T203801-034, 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-20261106T203801-034, 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