# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百六十八条 (Article 268)

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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: 第二百六十八条 (Article 268)（還付すべき所得税額の充当の順序） — address `art-268`
- 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-268
- 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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### 第二百六十八条（還付すべき所得税額の充当の順序） — Order of Appropriation of Income Tax to Be Refunded
<sup>caption: machine translation, not official</sup>
<sup>art-268 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-268</sup>

      **第一項**  法第百三十八条第一項（源泉徴収税額等の還付）の規定による還付金（これに係る還付加算金を含む。第三項において同じ。）を未納の国税及び滞納処分費に充当する場合には、次の各号の順序により充当するものとする。
      <sup>art-268/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-268/par-1</sup>
      Where a refund under the provisions of Article 138, paragraph (1) (Refunding Tax Withheld) of the Act (including interest on refund pertaining to it; the same applies in paragraph (3)) is appropriated to unpaid national tax and expenses for the delinquent tax collection procedure, it is to be appropriated in the order of the following items.
      <sup>machine translation, not official</sup>

        **一**  その年分の未納の所得税で修正申告書の提出又は更正により納付すべきもの（法第百二十条第二項各号（予納税額の意義）に掲げる税額（以下この条において「予定納税額等」という。）を除く。）があるときは、当該所得税に充当する。
        <sup>art-268/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-268/par-1/item-1</sup>
        if there is unpaid income tax for that year that is to be paid by the submission of an Amended Return or by a Reassessment (excluding the tax amounts listed in the items of Article 120, paragraph (2) (Meaning of Prepaid Taxes) of the Act (hereinafter in this Article referred to as "tax prepayment, etc.")), it is to be appropriated to that income tax;
        <sup>machine translation, not official</sup>

        **二**  前号の充当をしてもなお還付すべき金額があるときは、その他の未納の国税及び滞納処分費に充当する。
        <sup>art-268/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-268/par-1/item-2</sup>
        if there is still an amount to be refunded even after the Appropriation under the preceding item, it is to be appropriated to other unpaid national tax and expenses for the delinquent tax collection procedure.
        <sup>machine translation, not official</sup>

      **第二項**  法第百三十九条第一項又は第二項（予納税額の還付）の規定による還付金（これに係る還付加算金を含む。次項において同じ。）を未納の国税及び滞納処分費に充当する場合には、次の各号の順序により充当するものとする。
      <sup>art-268/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-268/par-2</sup>
      Where a refund under the provisions of Article 139, paragraph (1) or (2) (Refunding of Prepaid Taxes) of the Act (including interest on refund pertaining to it; the same applies in the following paragraph) is appropriated to unpaid national tax and expenses for the delinquent tax collection procedure, it is to be appropriated in the order of the following items.
      <sup>machine translation, not official</sup>

        **一**  その年分の未納の所得税で修正申告書の提出又は更正により納付すべきもの（予定納税額等を除く。）があるときは、当該所得税に充当する。
        <sup>art-268/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-268/par-2/item-1</sup>
        if there is unpaid income tax for that year that is to be paid by the submission of an Amended Return or by a Reassessment (excluding tax prepayment, etc.), it is to be appropriated to that income tax;
        <sup>machine translation, not official</sup>

        **二**  前号の充当をしてもなお還付すべき金額がある場合において、その年分の予定納税額等で未納のものがあるときは、当該未納の予定納税額等に充当する。この場合において、国税通則法第二条第八号（定義）に規定する法定納期限を異にする未納の予定納税額等があるときは、その未納の予定納税額等のうち当該法定納期限がその還付の日に最も近いものから順次当該還付すべき金額に達するまでさかのぼつて求めたものに充当する。
        <sup>art-268/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-268/par-2/item-2</sup>
        if there is still an amount to be refunded even after the Appropriation under the preceding item and there are unpaid tax prepayment, etc. for that year, it is to be appropriated to those unpaid tax prepayment, etc. In this case, if there are unpaid tax prepayment, etc. with different statutory payment due dates prescribed in Article 2, item (viii) (Definitions) of the Act on General Rules for National Taxes, it is to be appropriated to those obtained by going back sequentially, starting from those among the unpaid tax prepayment, etc. whose statutory payment due date is closest to the date of the refund, until the amount to be refunded is reached;
        <sup>machine translation, not official</sup>

        **三**  前二号の充当をしてもなお還付すべき金額があるときは、その他の未納の国税及び滞納処分費に充当する。
        <sup>art-268/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-268/par-2/item-3</sup>
        if there is still an amount to be refunded even after the Appropriations under the preceding two items, it is to be appropriated to other unpaid national tax and expenses for the delinquent tax collection procedure.
        <sup>machine translation, not official</sup>

      **第三項**  その年分の所得税に係る法第百三十八条第一項の規定による還付金と法第百三十九条第一項又は第二項の規定による還付金とがある場合において、これらの還付金をその年分の所得税で未納のものに充当するときは、次の各号に掲げる場合の区分に応じ当該各号に掲げる還付金からまず充当するものとする。
      <sup>art-268/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-268/par-3</sup>
      Where, for the income tax for that year, there is both a refund under the provisions of Article 138, paragraph (1) of the Act and a refund under the provisions of Article 139, paragraph (1) or (2) of the Act, and those refunds are appropriated to the unpaid income tax for that year, the Appropriation is to be made first from the refund listed in each of the following items according to the category of cases listed in the relevant item.
      <sup>machine translation, not official</sup>

        **一**  前項第一号に規定する所得税に充当する場合　法第百三十八条第一項の規定による還付金
        <sup>art-268/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-268/par-3/item-1</sup>
        in the case of Appropriation to the income tax prescribed in item (i) of the preceding paragraph: the refund under the provisions of Article 138, paragraph (1) of the Act;
        <sup>machine translation, not official</sup>

        **二**  予定納税額等に充当する場合　法第百三十九条第一項又は第二項の規定による還付金
        <sup>art-268/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-268/par-3/item-2</sup>
        in the case of Appropriation to tax prepayment, etc.: the refund under the provisions of Article 139, paragraph (1) or (2) of the Act.
        <sup>machine translation, not official</sup>

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## Cites
- art-268/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-268/par-1: 第三項 → 所得税法施行令 第二百六十八条第三項 (Article 268, paragraph (3)), art-268/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-268/par-3
- art-268/par-1/item-1: 法第百二十条第二項 → 所得税法 第百二十条第二項 (Article 120, paragraph (2)), art-120/par-2 — https://japanlaw.org/en/income-tax-act/art-120/par-2 (e-Gov law ID 340AC0000000033)
- art-268/par-1/item-1: この条 → 所得税法施行令 第二百六十八条 (Article 268), art-268 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-268
- art-268/par-1/item-2: 前号 → 所得税法施行令 第二百六十八条第一項第一号 (Article 268, paragraph (1), item (i)), art-268/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-268/par-1/item-1
- art-268/par-2: 法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-268/par-2: 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-268/par-2: 次項 → 所得税法施行令 第二百六十八条第三項 (Article 268, paragraph (3)), art-268/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-268/par-3
- art-268/par-2/item-2: 前号 → 所得税法施行令 第二百六十八条第二項第一号 (Article 268, paragraph (2), item (i)), art-268/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-268/par-2/item-1
- art-268/par-2/item-2: 国税通則法第二条第八号 → 国税通則法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/en/national-tax-general-rules-act/art-2/par-1/item-8 (e-Gov law ID 337AC0000000066)
- art-268/par-2/item-3: 前二号 → 所得税法施行令 第二百六十八条第二項第一号 (Article 268, paragraph (2), item (i)), art-268/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-268/par-2/item-1
- art-268/par-2/item-3: 前二号 → 所得税法施行令 第二百六十八条第二項第二号 (Article 268, paragraph (2), item (ii)), art-268/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-268/par-2/item-2
- art-268/par-3: 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-268/par-3: 法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-268/par-3: 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-268/par-3/item-1: 前項第一号 → 所得税法施行令 第二百六十八条第二項第一号 (Article 268, paragraph (2), item (i)), art-268/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-268/par-2/item-1
- art-268/par-3/item-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-268/par-3/item-2: 法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-268/par-3/item-2: 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)

## Cited by

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

- 所得税法施行令 第二百六十八条第一項（還付すべき所得税額の充当の順序） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-268/par-1
- 所得税法施行令 第二百六十八条第一項第一号（還付すべき所得税額の充当の順序） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-268/par-1/item-1
- 所得税法施行令 第二百六十八条第一項第二号（還付すべき所得税額の充当の順序） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-268/par-1/item-2
- 所得税法施行令 第二百六十八条第二項（還付すべき所得税額の充当の順序） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-268/par-2
- 所得税法施行令 第二百六十八条第二項第二号（還付すべき所得税額の充当の順序） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-268/par-2/item-2
- 所得税法施行令 第二百六十八条第二項第三号（還付すべき所得税額の充当の順序） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-268/par-2/item-3
- 所得税法施行令 第二百六十八条第三項第一号（還付すべき所得税額の充当の順序） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-268/par-3/item-1
- 所得税法施行令 第二百六十九条第一項（予納税額に係る還付加算金の額の計算） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-269/par-1
- 所得税法施行令 第二百七十条第一項第一号（予納税額に係る延滞税の還付金額の計算） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-270/par-1/item-1
- 所得税法施行令 第二百七十条第一項第二号（予納税額に係る延滞税の還付金額の計算） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-270/par-1/item-2
- 所得税法施行令 第二百七十七条第二項（更正等による源泉徴収税額等の還付） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-277/par-2
- 所得税法施行令 第二百七十八条第一項第二号（更正等による予納税額の還付） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-278/par-1/item-2
- 所得税法施行令 第二百七十八条第三項（更正等による予納税額の還付） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-278/par-3
- 所得税法施行令 附則第八条第一項（所得税額に係る還付金に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3462-70/art-8/par-1

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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 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-071, 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-20261106T173921-071, 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