# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百六十七条 (Article 267)

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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- 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: 第二百六十七条 (Article 267)（確定申告による還付） — address `art-267`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-267
- e-Gov law ID: 340CO0000000096 — 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.

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### 第二百六十七条（確定申告による還付） — Refunds Resulting from Filing Tax Returns
<sup>caption: machine translation, not official</sup>
<sup>art-267 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-267</sup>

      **第一項**  法第百三十八条第一項（源泉徴収税額等の還付）又は第百三十九条第一項若しくは第二項（予納税額の還付）の規定による還付金の還付を受けようとする者は、確定申告書に次に掲げる事項を記載しなければならない。
      <sup>art-267/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-267/par-1</sup>
      A person who wishes to receive payment of a refund under the provisions of Article 138, paragraph (1) (Refunding Tax Withheld) or Article 139, paragraph (1) or (2) (Refunding of Prepaid Taxes) of the Act must state the following matters in the Tax Return.
      <sup>machine translation, not official</sup>

        **一**  当該還付金の支払を受けようとする銀行又は郵便局（簡易郵便局法（昭和二十四年法律第二百十三号）第二条（定義）に規定する郵便窓口業務を行う日本郵便株式会社の営業所であつて郵政民営化法（平成十七年法律第九十七号）第九十四条（定義）に規定する郵便貯金銀行を銀行法（昭和五十六年法律第五十九号）第二条第十六項（定義等）に規定する所属銀行とする同条第十四項に規定する銀行代理業の業務を行うものをいう。）の名称及び所在地
        <sup>art-267/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-267/par-1/item-1</sup>
        the name and location of the bank or post office from which the person wishes to receive payment of that refund (a post office meaning an office of Japan Post Co., Ltd. that conducts the postal counter services prescribed in Article 2 (Definitions) of the Post Office Branch Act (Act No. 213 of 1949) and that conducts bank agency services prescribed in Article 2, paragraph (14) of the Banking Act (Act No. 59 of 1981), with the Postal Savings Bank prescribed in Article 94 (Definitions) of the Postal Service Privatization Act (Act No. 97 of 2005) as its principal bank prescribed in Article 2, paragraph (16) (Definitions, etc.) of the Banking Act);
        <sup>machine translation, not official</sup>

        **二**  当該還付金の額のうちにまだ納付されていない法第百三十八条第二項に規定する源泉徴収税額に相当する金額があるときは、当該金額
        <sup>art-267/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-267/par-1/item-2</sup>
        if, within the amount of that refund, there is an amount equivalent to the amount of tax withheld prescribed in Article 138, paragraph (2) of the Act that has not yet been paid, that amount;
        <sup>machine translation, not official</sup>

        **三**  その他参考となるべき事項
        <sup>art-267/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-267/par-1/item-3</sup>
        other matters useful for reference purposes.
        <sup>machine translation, not official</sup>

      **第二項**  前項の規定による記載をした確定申告書を提出する場合において、その年中の各種所得につき源泉徴収をされた所得税の額があるときは、当該申告書に、当該所得税の額が源泉徴収をされた事実の説明となるべき財務省令で定める事項を記載した明細書を添附しなければならない。
      <sup>art-267/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-267/par-2</sup>
      Where a Tax Return containing the statements under the preceding paragraph is submitted, if there is an amount of income tax withheld on Each Class of Income for that year, a detailed statement stating the matters specified by Ministry of Finance Order that explain the withholding of that income tax must be attached to that return form.
      <sup>machine translation, not official</sup>

      **第三項**  第一項第二号に掲げる金額を記載した確定申告書を提出した者は、同号に規定する源泉徴収税額の納付があつた場合には、遅滞なく、その納付の日、その納付された源泉徴収税額その他必要な事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。
      <sup>art-267/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-267/par-3</sup>
      A person who has submitted a Tax Return stating the amount listed in paragraph (1), item (ii) must, where the amount of tax withheld prescribed in that item has been paid, submit to the competent district director with jurisdiction over the place for tax payment, without delay, a written notice stating the date of payment, the amount of tax withheld that was paid, and other necessary matters.
      <sup>machine translation, not official</sup>

      **第四項**  税務署長は、第一項に規定する還付金に係る金額の記載がある確定申告書の提出があつた場合には、当該金額が過大であると認められる事由がある場合を除き、遅滞なく、法第百三十八条第一項又は第百三十九条第一項若しくは第二項の規定による還付又は充当の手続をしなければならない。
      <sup>art-267/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-267/par-4</sup>
      Where a Tax Return stating an amount pertaining to a refund prescribed in paragraph (1) has been submitted, the district director must, except where there are grounds to find that amount to be excessive, without delay, perform the procedure for making a refund or Appropriation under the provisions of Article 138, paragraph (1) or Article 139, paragraph (1) or (2) of the Act.
      <sup>machine translation, not official</sup>

      **第五項**  被相続人に係る第一項に規定する還付金の還付を受けようとする相続人が二人以上ある場合において、当該還付金に係る確定申告書を第二百六十三条第二項本文（相続人による確定申告書の提出）の規定により連署による一の書面で提出するときは、当該申告書には、当該還付金の額を各人別に記載しなければならない。
      <sup>art-267/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-267/par-5</sup>
      Where there are two or more heirs who wish to receive payment of a refund prescribed in paragraph (1) pertaining to a decedent, if the Tax Return pertaining to that refund is submitted in a single document bearing joint signatures pursuant to the provisions of Article 263, paragraph (2), main clause (Submission of Tax Returns by Heirs), the amount of that refund must be stated for each person in that return form.
      <sup>machine translation, not official</sup>

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## Cites
- art-267/par-1: 法第百三十八条第一項 → 所得税法 第百三十八条第一項 (Article 138, paragraph (1)), art-138/par-1 — https://japanlaw.org/en/income-tax-act/art-138/par-1 (e-Gov law ID 340AC0000000033)
- art-267/par-1: 第百三十九条第一項 → 所得税法 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — https://japanlaw.org/en/income-tax-act/art-139/par-1 (e-Gov law ID 340AC0000000033)
- art-267/par-1: 第二項 → 所得税法 第百三十九条第二項 (Article 139, paragraph (2)), art-139/par-2 — https://japanlaw.org/en/income-tax-act/art-139/par-2 (e-Gov law ID 340AC0000000033)
- art-267/par-1/item-1: 簡易郵便局法（昭和二十四年法律第二百十三号）第二条 → e-Gov law 324AC0000000213, 第二条 (Article 2), art-2 — not held in this collection
- art-267/par-1/item-1: 郵政民営化法（平成十七年法律第九十七号）第九十四条 → e-Gov law 417AC0000000097, 第九十四条 (Article 94), art-94 — not held in this collection
- art-267/par-1/item-1: 銀行法（昭和五十六年法律第五十九号）第二条第十六項 → 銀行法 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — https://japanlaw.org/en/banking-act/art-2/par-16 (e-Gov law ID 356AC0000000059)
- art-267/par-1/item-1: 同条第十四項 → 銀行法 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — https://japanlaw.org/en/banking-act/art-2/par-14 (e-Gov law ID 356AC0000000059)
- art-267/par-1/item-2: 法第百三十八条第二項 → 所得税法 第百三十八条第二項 (Article 138, paragraph (2)), art-138/par-2 — https://japanlaw.org/en/income-tax-act/art-138/par-2 (e-Gov law ID 340AC0000000033)
- art-267/par-2: 前項 → 所得税法施行令 第二百六十七条第一項 (Article 267, paragraph (1)), art-267/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-267/par-1
- art-267/par-3: 第一項第二号 → 所得税法施行令 第二百六十七条第一項第二号 (Article 267, paragraph (1), item (ii)), art-267/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-267/par-1/item-2
- art-267/par-4: 第一項 → 所得税法施行令 第二百六十七条第一項 (Article 267, paragraph (1)), art-267/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-267/par-1
- art-267/par-4: 法第百三十八条第一項 → 所得税法 第百三十八条第一項 (Article 138, paragraph (1)), art-138/par-1 — https://japanlaw.org/en/income-tax-act/art-138/par-1 (e-Gov law ID 340AC0000000033)
- art-267/par-4: 第百三十九条第一項 → 所得税法 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — https://japanlaw.org/en/income-tax-act/art-139/par-1 (e-Gov law ID 340AC0000000033)
- art-267/par-4: 第二項 → 所得税法 第百三十九条第二項 (Article 139, paragraph (2)), art-139/par-2 — https://japanlaw.org/en/income-tax-act/art-139/par-2 (e-Gov law ID 340AC0000000033)
- art-267/par-5: 第一項 → 所得税法施行令 第二百六十七条第一項 (Article 267, paragraph (1)), art-267/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-267/par-1
- art-267/par-5: 第二百六十三条第二項 → 所得税法施行令 第二百六十三条第二項 (Article 263, paragraph (2)), art-263/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-263/par-2

## Cited by

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

- 所得税法施行令 第二百六十七条第二項（確定申告による還付） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-267/par-2
- 所得税法施行令 第二百六十七条第三項（確定申告による還付） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-267/par-3
- 所得税法施行令 第二百六十七条第四項（確定申告による還付） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-267/par-4
- 所得税法施行令 第二百六十七条第五項（確定申告による還付） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-267/par-5
- 所得税法施行規則 第五十三条第一項（還付を受ける場合の源泉徴収税額等の明細書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-53/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第五十三条第二項（還付を受ける場合の源泉徴収税額等の明細書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-53/par-2 (e-Gov law ID 340M50000040011)

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-070, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-070, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06