# 法人税法 / Corporation Tax Act — 第百四十四条の十二 (Article 144-12) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation Tax Act": Ministry of Justice translation - 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: 第百四十四条の十二 (Article 144-12)（中間納付額の還付） — address `art-144-12` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-144-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-144-12 - 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. --- ### 第百四十四条の十二（中間納付額の還付） — Refund of the Amount of Interim Payment caption: machine translation, not official art-144-12 · https://japanlaw.org/en/corporation-tax-act/art-144-12 · https://japanlaw.org/l/340AC0000000034/art-144-12 **第一項** 中間申告書を提出した外国法人である普通法人からその中間申告書に係る事業年度の確定申告書の提出があつた場合において、その確定申告書に第百四十四条の六第一項第十一号又は第二項第五号（確定申告）に掲げる金額の記載があるときは、税務署長は、その普通法人に対し、これらの金額に相当する中間納付額を還付する。 art-144-12/par-1 · https://japanlaw.org/en/corporation-tax-act/art-144-12/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-12/par-1 In the case where an ordinary corporation, which is a foreign corporation and has filed an interim return, has filed a Final Return for the business year pertaining to the interim return, when the Final Return states any amount listed in Article 144-6, paragraph (1), item (xi) or paragraph (2), item (v) (Final Returns), the district director refunds the amount of interim payment equivalent to these amounts to the ordinary corporation. machine translation, not official **第二項** 第七十九条第二項（中間納付額の還付）の規定は前項の規定による還付金の還付をする場合について、同条第三項の規定は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ついて、同条第四項の規定は前項の規定による還付金をその額の計算の基礎とされた中間納付額に係る事業年度の第百四十一条第一号又は第二号（課税標準）に定める国内源泉所得に係る所得に対する法人税で未納のものに充当する場合について、第七十九条第五項の規定はこの項において準用する同条第二項の規定による還付金について、それぞれ準用する。 art-144-12/par-2 · https://japanlaw.org/en/corporation-tax-act/art-144-12/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-12/par-2 The provisions of Article 79, paragraph (2) (Refund of the Amount of Interim Payment) apply mutatis mutandis in the case where a refund under the provisions of the preceding paragraph is made; the provisions of paragraph (3) of that Article apply mutatis mutandis in the case of calculating interest on a refund with regard to a refund under the provisions of the preceding paragraph; the provisions of paragraph (4) of that Article apply mutatis mutandis in the case of the appropriation of a refund under the provisions of the preceding paragraph for the unpaid portion of corporation tax on income pertaining to domestic source income specified in Article 141, item (i) or item (ii) (Tax Base) for the business year pertaining to the amount of interim payment that was used as the basis of the calculation of the amount of the refund; and the provisions of Article 79, paragraph (5) apply mutatis mutandis to a refund under the provisions of paragraph (2) of that Article as applied mutatis mutandis pursuant to this paragraph. machine translation, not official **第三項** 第一項の還付の手続、同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前二項の規定の適用に関し必要な事項は、政令で定める。 art-144-12/par-3 · https://japanlaw.org/en/corporation-tax-act/art-144-12/par-3 · https://japanlaw.org/l/340AC0000000034/art-144-12/par-3 Procedures for a refund set forth in paragraph (1), methods for the appropriation of a refund (including interest on a refund related thereto) pursuant to the provisions of that paragraph, and other necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order. machine translation, not official --- ## Cites - art-144-12/par-1: 第二項第五号 → 法人税法 第百四十四条の六第二項第五号 (Article 144-6, paragraph (2), item (v)), art-144-6/par-2/item-5 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-2/item-5 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2/item-5 - art-144-12/par-1: 第百四十四条の六第一項第十一号 → 法人税法 第百四十四条の六第一項第十一号 (Article 144-6, paragraph (1), item (xi)), art-144-6/par-1/item-11 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1/item-11 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-11 - art-144-12/par-2: 第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1 - art-144-12/par-2: 第七十九条第五項 → 法人税法 第七十九条第五項 (Article 79, paragraph (5)), art-79/par-5 — https://japanlaw.org/en/corporation-tax-act/art-79/par-5 · https://japanlaw.org/l/340AC0000000034/art-79/par-5 - art-144-12/par-2: 前項 → 法人税法 第百四十四条の十二第一項 (Article 144-12, paragraph (1)), art-144-12/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-12/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-12/par-1 - art-144-12/par-2: 第七十九条第二項 → 法人税法 第七十九条第二項 (Article 79, paragraph (2)), art-79/par-2 — https://japanlaw.org/en/corporation-tax-act/art-79/par-2 · https://japanlaw.org/l/340AC0000000034/art-79/par-2 - art-144-12/par-2: 同条第三項 → 法人税法 第七十九条第三項 (Article 79, paragraph (3)), art-79/par-3 — https://japanlaw.org/en/corporation-tax-act/art-79/par-3 · https://japanlaw.org/l/340AC0000000034/art-79/par-3 - art-144-12/par-2: この項 → 法人税法 第百四十四条の十二第二項 (Article 144-12, paragraph (2)), art-144-12/par-2 — https://japanlaw.org/en/corporation-tax-act/art-144-12/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-12/par-2 - art-144-12/par-2: 第二号 → 法人税法 第百四十一条第一項第二号 (Article 141, paragraph (1), item (ii)), art-141/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-2 - art-144-12/par-2: 同条第四項 → 法人税法 第七十九条第四項 (Article 79, paragraph (4)), art-79/par-4 — https://japanlaw.org/en/corporation-tax-act/art-79/par-4 · https://japanlaw.org/l/340AC0000000034/art-79/par-4 - art-144-12/par-3: 第一項 → 法人税法 第百四十四条の十二第一項 (Article 144-12, paragraph (1)), art-144-12/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-12/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-12/par-1 - art-144-12/par-3: 前二項 → 法人税法 第百四十四条の十二第二項 (Article 144-12, paragraph (2)), art-144-12/par-2 — https://japanlaw.org/en/corporation-tax-act/art-144-12/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-12/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 第百四十四条の十二第二項（中間納付額の還付） — https://japanlaw.org/en/corporation-tax-act/art-144-12/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-12/par-2 - 法人税法 第百四十四条の十二第三項（中間納付額の還付） — https://japanlaw.org/en/corporation-tax-act/art-144-12/par-3 · https://japanlaw.org/l/340AC0000000034/art-144-12/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-059, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-004, translated 2026-10-08 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08