# 法人税法 / Corporation Tax Act — 第百四十七条の四 (Article 147-4) - 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: 第百四十七条の四 (Article 147-4)（確定申告に係る更正等又は決定による中間納付額の還付） — address `art-147-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-147-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-147-4 - 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. --- ### 第百四十七条の四（確定申告に係る更正等又は決定による中間納付額の還付） — Refund of the Amount of Interim Payment Due to a Reassessment or Similar Decision or Determination Related to a Final Return caption: machine translation, not official art-147-4 · https://japanlaw.org/en/corporation-tax-act/art-147-4 · https://japanlaw.org/l/340AC0000000034/art-147-4 **第一項** 中間申告書を提出した外国法人である普通法人のその中間申告書に係る事業年度の法人税につき国税通則法第二十五条（決定）の規定による決定があつた場合において、その決定に係る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）に掲げる金額があるときは、税務署長は、その普通法人に対し、当該金額に相当する中間納付額を還付する。 art-147-4/par-1 · https://japanlaw.org/en/corporation-tax-act/art-147-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-147-4/par-1 In the case where a determination under the provisions of Article 25 (Determination) of the Act on General Rules for National Taxes has been made with regard to the corporation tax for the business year pertaining to an interim return of an ordinary corporation which is a foreign corporation and has filed the interim return, when there is any amount listed in Article 144-6, paragraph (1), item (xi) or paragraph (2), item (v) (Final Returns) pertaining to the determination, the district director refunds the amount of interim payment equivalent to that amount to the ordinary corporation. machine translation, not official **第二項** 中間申告書を提出した外国法人である普通法人のその中間申告書に係る事業年度の法人税につき更正（当該法人税についての処分等（更正の請求に対する処分又は国税通則法第二十五条の規定による決定をいう。）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百四十四条の六第一項第十一号又は第二項第五号に掲げる金額が増加したときは、税務署長は、その普通法人に対し、その増加した部分の金額に相当する中間納付額を還付する。 art-147-4/par-2 · https://japanlaw.org/en/corporation-tax-act/art-147-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-147-4/par-2 In the case where a Reassessment (including a decision or ruling on an appeal, or a judgment on an action, pertaining to a disposition, etc. (meaning a disposition on a request for Reassessment or a determination under the provisions of Article 25 of the Act on General Rules for National Taxes) with regard to the corporation tax; hereinafter referred to as a "Reassessment or similar decision" in this paragraph) has been made with regard to the corporation tax for the business year pertaining to an interim return of an ordinary corporation which is a foreign corporation and has filed the interim return, when, as a result of the Reassessment or similar decision, the amount listed in Article 144-6, paragraph (1), item (xi) or paragraph (2), item (v) has increased, the district director refunds the amount of interim payment equivalent to the amount of the increase to the ordinary corporation. machine translation, not official **第三項** 第百三十四条第三項（確定申告に係る更正等又は決定による中間納付額の還付）の規定は前二項の規定による還付金の還付をする場合について、同条第四項の規定は前二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、同条第五項の規定は前二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、第百三十四条第六項の規定はこの項において準用する同条第三項の規定による還付金について、それぞれ準用する。この場合において、同条第四項第一号中「第七十四条第一項」とあるのは「第百四十四条の六第一項又は第二項（確定申告）」と、同項第二号中「第七十四条第一項」とあるのは「第百四十四条の六第一項又は第二項」と読み替えるものとする。 art-147-4/par-3 · https://japanlaw.org/en/corporation-tax-act/art-147-4/par-3 · https://japanlaw.org/l/340AC0000000034/art-147-4/par-3 The provisions of Article 134, paragraph (3) (Refund of Interim Payment Due to a Reassessment or Similar Decision or Determination Related to a Final Return) apply mutatis mutandis in the case where a refund under the provisions of the preceding two paragraphs is made; the provisions of paragraph (4) 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 two paragraphs; the provisions of paragraph (5) of that Article apply mutatis mutandis in the case of the appropriation of a refund under the provisions of the preceding two paragraphs 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 interim payment that was used as the basis of the calculation of the amount of the refund; and the provisions of Article 134, paragraph (6) apply mutatis mutandis to a refund under the provisions of paragraph (3) of that Article as applied mutatis mutandis pursuant to this paragraph. In this case, the phrase "Article 74, paragraph (1)" in paragraph (4), item (i) of that Article is deemed to be replaced with "Article 144-6, paragraph (1) or paragraph (2) (Final Returns)", and the phrase "Article 74, paragraph (1)" in item (ii) of that paragraph with "Article 144-6, paragraph (1) or paragraph (2)". machine translation, not official **第四項** 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。）につき充当をする場合の方法その他第一項又は第二項の規定の適用に関し必要な事項は、政令で定める。 art-147-4/par-4 · https://japanlaw.org/en/corporation-tax-act/art-147-4/par-4 · https://japanlaw.org/l/340AC0000000034/art-147-4/par-4 Methods for appropriation of a refund (including interest on a refund related thereto) pursuant to the provisions of paragraph (1) or paragraph (2), and other necessary matters concerning the application of the provisions of paragraph (1) or paragraph (2) are specified by Cabinet Order. machine translation, not official --- ## Cites - art-147-4/par-1: 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 · https://japanlaw.org/l/337AC0000000066/art-25 - art-147-4/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-147-4/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-147-4/par-2: この項 → 法人税法 第百四十七条の四第二項 (Article 147-4, paragraph (2)), art-147-4/par-2 — https://japanlaw.org/en/corporation-tax-act/art-147-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-147-4/par-2 - art-147-4/par-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 · https://japanlaw.org/l/337AC0000000066/art-25 - art-147-4/par-2: 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-147-4/par-2: 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-147-4/par-3: 第百三十四条第三項 → 法人税法 第百三十四条第三項 (Article 134, paragraph (3)), art-134/par-3 — https://japanlaw.org/en/corporation-tax-act/art-134/par-3 · https://japanlaw.org/l/340AC0000000034/art-134/par-3 - art-147-4/par-3: 前二項 → 法人税法 第百四十七条の四第二項 (Article 147-4, paragraph (2)), art-147-4/par-2 — https://japanlaw.org/en/corporation-tax-act/art-147-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-147-4/par-2 - art-147-4/par-3: 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-147-4/par-3: 第百三十四条第六項 → 法人税法 第百三十四条第六項 (Article 134, paragraph (6)), art-134/par-6 — https://japanlaw.org/en/corporation-tax-act/art-134/par-6 · https://japanlaw.org/l/340AC0000000034/art-134/par-6 - art-147-4/par-3: 第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1 - art-147-4/par-3: 同項第二号 → 法人税法 第百三十四条第四項第二号 (Article 134, paragraph (4), item (ii)), art-134/par-4/item-2 — https://japanlaw.org/en/corporation-tax-act/art-134/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-134/par-4/item-2 - art-147-4/par-3: 第二項 → 法人税法 第百四十四条の六第二項 (Article 144-6, paragraph (2)), art-144-6/par-2 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2 - art-147-4/par-3: 同条第四項第一号 → 法人税法 第百三十四条第四項第一号 (Article 134, paragraph (4), item (i)), art-134/par-4/item-1 — https://japanlaw.org/en/corporation-tax-act/art-134/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-134/par-4/item-1 - art-147-4/par-3: 前二項 → 法人税法 第百四十七条の四第一項 (Article 147-4, paragraph (1)), art-147-4/par-1 — https://japanlaw.org/en/corporation-tax-act/art-147-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-147-4/par-1 - art-147-4/par-3: 同条第五項 → 法人税法 第百三十四条第五項 (Article 134, paragraph (5)), art-134/par-5 — https://japanlaw.org/en/corporation-tax-act/art-134/par-5 · https://japanlaw.org/l/340AC0000000034/art-134/par-5 - art-147-4/par-3: 第百四十四条の六第一項 → 法人税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1 - art-147-4/par-3: 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-147-4/par-3: 同条第四項 → 法人税法 第百三十四条第四項 (Article 134, paragraph (4)), art-134/par-4 — https://japanlaw.org/en/corporation-tax-act/art-134/par-4 · https://japanlaw.org/l/340AC0000000034/art-134/par-4 - art-147-4/par-3: この項 → 法人税法 第百四十七条の四第三項 (Article 147-4, paragraph (3)), art-147-4/par-3 — https://japanlaw.org/en/corporation-tax-act/art-147-4/par-3 · https://japanlaw.org/l/340AC0000000034/art-147-4/par-3 - art-147-4/par-4: 第二項 → 法人税法 第百四十七条の四第二項 (Article 147-4, paragraph (2)), art-147-4/par-2 — https://japanlaw.org/en/corporation-tax-act/art-147-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-147-4/par-2 - art-147-4/par-4: 第一項 → 法人税法 第百四十七条の四第一項 (Article 147-4, paragraph (1)), art-147-4/par-1 — https://japanlaw.org/en/corporation-tax-act/art-147-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-147-4/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 法人税法 第二条第一項第四十号（定義） — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-40 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-40 - 法人税法 第百四十七条の三第一項（更正等による所得税額等の還付） — https://japanlaw.org/en/corporation-tax-act/art-147-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-147-3/par-1 - 法人税法 第百四十七条の四第二項（確定申告に係る更正等又は決定による中間納付額の還付） — https://japanlaw.org/en/corporation-tax-act/art-147-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-147-4/par-2 - 法人税法 第百四十七条の四第三項（確定申告に係る更正等又は決定による中間納付額の還付） — https://japanlaw.org/en/corporation-tax-act/art-147-4/par-3 · https://japanlaw.org/l/340AC0000000034/art-147-4/par-3 - 法人税法 第百四十七条の四第四項（確定申告に係る更正等又は決定による中間納付額の還付） — https://japanlaw.org/en/corporation-tax-act/art-147-4/par-4 · https://japanlaw.org/l/340AC0000000034/art-147-4/par-4 --- ## 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-20261008T111236-062, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-005, 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