# 消費税法 / Consumption Tax Act — 第五十四条 (Article 54) - Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号 - English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — 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: 第五十四条 (Article 54)（確定申告等に係る更正等による仕入れに係る消費税額の控除不足額の還付） — address `art-54` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/art-54 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-54 - Every provision below carries its address and both URLs 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. --- ### 第五十四条（確定申告等に係る更正等による仕入れに係る消費税額の控除不足額の還付） — Refund of Shortfall in Deduction of Consumption Tax on Purchases by Reassessment or Similar Decision concerning Final Returns, etc. caption: machine translation, not official art-54 · https://japanlaw.org/en/consumption-tax-act/art-54 · https://japanlaw.org/l/363AC0000000108/art-54 **第一項** 確定申告書等に係る消費税につき国税通則法第二十四条（更正）又は第二十六条（再更正）の規定による更正（当該消費税についての更正の請求（同法第二十三条第一項（更正の請求）の規定による更正の請求をいう。以下この章において同じ。）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。）があつた場合において、その更正等により第四十五条第一項第五号に掲げる金額が増加したときは、税務署長は、その確定申告書等を提出した者に対し、その増加した部分の金額に相当する消費税額を還付する。 art-54/par-1 · https://japanlaw.org/en/consumption-tax-act/art-54/par-1 · https://japanlaw.org/l/363AC0000000108/art-54/par-1 Where a reassessment under Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of the Act on General Rules for National Taxes (including a decision or determination on an appeal, or a judgment on a lawsuit, against a disposition on a request for reassessment for that consumption tax (meaning a request for reassessment under Article 23, paragraph (1) (Request for Reassessment) of that Act; the same applies hereinafter in this Chapter); hereinafter in this paragraph and the following paragraph referred to as a "reassessment or similar decision") has been made for the consumption tax relating to a final return, etc., and the amount set forth in Article 45, paragraph (1), item (v) has increased due to that reassessment or similar decision, the district director refunds to the person who submitted that final return, etc. the amount of consumption tax equivalent to the amount of that increased portion. machine translation, not official **第二項** 前項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項（還付加算金）の期間は、前項の更正等の日の翌日以後一月を経過した日（当該更正等が更正の請求に基づく更正（同法第二十四条又は第二十六条の規定による更正をいう。以下この章において同じ。）である場合及び更正の請求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である場合には、その更正の請求の日の翌日以後三月を経過した日と当該更正等の日の翌日以後一月を経過した日とのいずれか早い日）からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。 art-54/par-2 · https://japanlaw.org/en/consumption-tax-act/art-54/par-2 · https://japanlaw.org/l/363AC0000000108/art-54/par-2 Where interest on refund is calculated for a refund under the provisions of the preceding paragraph, the period under Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes that is the basis of the calculation is the period from the day on which one month has elapsed from the day following the date of the reassessment or similar decision referred to in the preceding paragraph (or, where that reassessment or similar decision is a reassessment based on a request for reassessment (meaning a reassessment under Article 24 or Article 26 of that Act; the same applies hereinafter in this Chapter), or is a decision or determination on an appeal, or a judgment on a lawsuit, against a disposition on a request for reassessment, the earlier of the day on which three months have elapsed from the day following the date of that request for reassessment and the day on which one month has elapsed from the day following the date of that reassessment or similar decision) until the day on which the decision to pay for that refund is made or the day on which appropriation is made of that refund (or, where there is a day before that day on which it became suitable to make the appropriation, that day on which it became suitable). machine translation, not official **第三項** 第一項の規定による還付金を同項の確定申告書等に係る課税期間の消費税で未納のものに充当する場合には、その還付金の額のうちその充当する金額については、還付加算金を付さないものとし、その充当される部分の消費税については、延滞税及び利子税を免除するものとする。 art-54/par-3 · https://japanlaw.org/en/consumption-tax-act/art-54/par-3 · https://japanlaw.org/l/363AC0000000108/art-54/par-3 Where appropriation of a refund under the provisions of paragraph (1) is made to unpaid consumption tax for the taxable period relating to the final return, etc. referred to in that paragraph, 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 exempted with respect to the portion of consumption tax so appropriated. machine translation, not official **第四項** 前二項に定めるもののほか、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。）につき充当をする場合の方法その他同項の規定の適用に関し必要な事項は、政令で定める。 art-54/par-4 · https://japanlaw.org/en/consumption-tax-act/art-54/par-4 · https://japanlaw.org/l/363AC0000000108/art-54/par-4 Beyond what is provided for in the preceding two paragraphs, methods for appropriation of a refund (including interest on refund related thereto) pursuant to the provisions of paragraph (1), and other necessary matters concerning the application of the provisions of the paragraph are specified by Cabinet Order. machine translation, not official --- ## Cites - art-54/par-1: 国税通則法第二十四条 → 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 · https://japanlaw.org/l/337AC0000000066/art-24 - art-54/par-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 · https://japanlaw.org/l/337AC0000000066/art-26 - art-54/par-1: 同法第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/art-23/par-1 - art-54/par-1: この項 → 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 · https://japanlaw.org/l/363AC0000000108/art-54/par-1 - art-54/par-1: 次項 → 消費税法 第五十四条第二項 (Article 54, paragraph (2)), art-54/par-2 — https://japanlaw.org/en/consumption-tax-act/art-54/par-2 · https://japanlaw.org/l/363AC0000000108/art-54/par-2 - art-54/par-1: 第四十五条第一項第五号 → 消費税法 第四十五条第一項第五号 (Article 45, paragraph (1), item (v)), art-45/par-1/item-5 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-5 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-5 - art-54/par-2: 前項 → 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 · https://japanlaw.org/l/363AC0000000108/art-54/par-1 - art-54/par-2: 国税通則法第五十八条第一項 → 国税通則法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-58/par-1 · https://japanlaw.org/l/337AC0000000066/art-58/par-1 - art-54/par-2: 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 · https://japanlaw.org/l/337AC0000000066/art-24 - art-54/par-2: 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 · https://japanlaw.org/l/337AC0000000066/art-26 - art-54/par-3: 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 · https://japanlaw.org/l/363AC0000000108/art-54/par-1 - art-54/par-4: 前二項 → 消費税法 第五十四条第二項 (Article 54, paragraph (2)), art-54/par-2 — https://japanlaw.org/en/consumption-tax-act/art-54/par-2 · https://japanlaw.org/l/363AC0000000108/art-54/par-2 - art-54/par-4: 前二項 → 消費税法 第五十四条第三項 (Article 54, paragraph (3)), art-54/par-3 — https://japanlaw.org/en/consumption-tax-act/art-54/par-3 · https://japanlaw.org/l/363AC0000000108/art-54/par-3 - art-54/par-4: 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 · https://japanlaw.org/l/363AC0000000108/art-54/par-1 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 消費税法 第五十四条第一項（確定申告等に係る更正等による仕入れに係る消費税額の控除不足額の還付） — https://japanlaw.org/en/consumption-tax-act/art-54/par-1 · https://japanlaw.org/l/363AC0000000108/art-54/par-1 - 消費税法 第五十四条第二項（確定申告等に係る更正等による仕入れに係る消費税額の控除不足額の還付） — https://japanlaw.org/en/consumption-tax-act/art-54/par-2 · https://japanlaw.org/l/363AC0000000108/art-54/par-2 - 消費税法 第五十四条第三項（確定申告等に係る更正等による仕入れに係る消費税額の控除不足額の還付） — https://japanlaw.org/en/consumption-tax-act/art-54/par-3 · https://japanlaw.org/l/363AC0000000108/art-54/par-3 - 消費税法 第五十四条第四項（確定申告等に係る更正等による仕入れに係る消費税額の控除不足額の還付） — https://japanlaw.org/en/consumption-tax-act/art-54/par-4 · https://japanlaw.org/l/363AC0000000108/art-54/par-4 - 消費税法 第六十四条第一項第二号 — https://japanlaw.org/en/consumption-tax-act/art-64/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-64/par-1/item-2 - 消費税法 第六十四条第二項 — https://japanlaw.org/en/consumption-tax-act/art-64/par-2 · https://japanlaw.org/l/363AC0000000108/art-64/par-2 - 消費税法 附則第二十二条第四項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4231-82/art-22/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-22/par-4 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-019, translated 2026-10-13 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T084216-001, translated 2026-10-13 - This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13