# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百七十条 (Article 270)
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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: 第二百七十条 (Article 270)（予納税額に係る延滞税の還付金額の計算） — address `art-270`
- 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-270
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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They are never merged and never substituted for one another.
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### 第二百七十条（予納税額に係る延滞税の還付金額の計算） — Calculation of the Amount of Refund of Delinquent Tax on Prepaid Taxes
caption: machine translation, not official
art-270 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-270
**第一項** 法第百三十九条第二項（予納税額の還付）に規定する政令で定めるところにより計算した金額は、第一号に掲げる金額から第二号に掲げる金額を控除した残額とする。
art-270/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-270/par-1
The amount calculated as specified by Cabinet Order prescribed in Article 139, paragraph (2) (Refunding of Prepaid Taxes) of the Act is the remainder obtained by deducting the amount listed in item (ii) from the amount listed in item (i).
machine translation, not official
**一** 法第百三十九条第一項に規定する確定申告書に係る年分の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）に規定する予定納税額等（以下この条において「予定納税額等」という。）について納付された延滞税の額の合計額（当該延滞税のうちに既に法第百三十九条第二項又は第百六十条第二項（更正等による予納税額の還付）の規定により還付されるべきこととなつたものがある場合には、その還付されるべきこととなつた延滞税の額を除く。）
art-270/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-270/par-1/item-1
the sum of the amounts of delinquent tax paid on the tax prepayment, etc. prescribed in Article 268, paragraph (1), item (i) (Order of Appropriation of Income Tax to Be Refunded) for the year pertaining to the Tax Return prescribed in Article 139, paragraph (1) of the Act (hereinafter in this Article referred to as "tax prepayment, etc.") (excluding, where any of that delinquent tax has already become refundable under the provisions of Article 139, paragraph (2) or Article 160, paragraph (2) (Refunding of Prepaid Taxes Based on Reassessment or Similar Decision) of the Act, the amount of the delinquent tax that has become refundable);
machine translation, not official
**二** 当該予定納税額等（法第百三十九条第一項又は第百六十条第一項の規定による還付金をもつて充当をされる部分の金額を除く。）のうち次に定める順序により前号の確定申告書に記載された法第百二十条第一項第三号（確定所得申告）に掲げる金額（同項第四号に規定する源泉徴収税額がある場合には同号に掲げる金額とし、第二百六十八条第二項第一号の充当をされる所得税がある場合には当該所得税の額を加算した金額とする。）に達するまで順次求めた各予定納税額等につき国税に関する法律の規定により計算される延滞税の額の合計額
art-270/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-270/par-1/item-2
the sum of the amounts of delinquent tax calculated pursuant to the provisions of laws relating to national taxes on each tax prepayment, etc. obtained sequentially, in the order specified below, out of that tax prepayment, etc. (excluding the amount of the portion to be appropriated by a refund under Article 139, paragraph (1) or Article 160, paragraph (1) of the Act) until reaching the amount listed in Article 120, paragraph (1), item (iii) (Filing an Income Tax Return) of the Act stated in the Tax Return referred to in the preceding item (where there is an amount of tax withheld prescribed in item (iv) of that paragraph, the amount listed in that item, and where there is income tax to be appropriated under Article 268, paragraph (2), item (i), the amount obtained by adding that amount of income tax).
machine translation, not official
**イ** 当該予定納税額等のうち国税通則法第二条第八号（定義）に規定する法定納期限（以下この条において「法定納期限」という。）を異にするものについては、その法定納期限の早いものを先順位とする。
art-270/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-270/par-1/item-2/sub-1
among the tax prepayment, etc., for those with different statutory payment due dates prescribed in Article 2, item (viii) (Definitions) of the Act on General Rules for National Taxes (hereinafter in this Article referred to as "statutory payment due date"), the one with the earlier statutory payment due date takes priority;
machine translation, not official
**ロ** 法定納期限を同じくする予定納税額等のうち確定の日を異にするものについては、その確定の日の早いものを先順位とする。
art-270/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-270/par-1/item-2/sub-2
among the tax prepayment, etc. with the same statutory payment due date, for those with different dates of finalization, the one with the earlier date of finalization takes priority;
machine translation, not official
**ハ** 法定納期限及び確定の日を同じくする予定納税額等のうち納付の日を異にするものについては、その納付の日の早いものを先順位とする。
art-270/par-1/item-2/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-270/par-1/item-2/sub-3
among the tax prepayment, etc. with the same statutory payment due date and date of finalization, for those with different dates of payment, the one with the earlier date of payment takes priority.
machine translation, not official
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## Cites
- art-270/par-1: 法第百三十九条第二項 → 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-270/par-1: 第一号 → 所得税法施行令 第二百七十条第一項第一号 (Article 270, paragraph (1), item (i)), art-270/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-270/par-1/item-1
- art-270/par-1: 第二号 → 所得税法施行令 第二百七十条第一項第二号 (Article 270, paragraph (1), item (ii)), art-270/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-270/par-1/item-2
- art-270/par-1/item-1: 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-270/par-1/item-1: 第二百六十八条第一項第一号 → 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-270/par-1/item-1: この条 → 所得税法施行令 第二百七十条 (Article 270), art-270 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-270
- art-270/par-1/item-1: 法第百三十九条第二項 → 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-270/par-1/item-1: 第百六十条第二項 → 所得税法 第百六十条第二項 (Article 160, paragraph (2)), art-160/par-2 — https://japanlaw.org/en/income-tax-act/art-160/par-2 (e-Gov law ID 340AC0000000033)
- art-270/par-1/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-270/par-1/item-2: 第百六十条第一項 → 所得税法 第百六十条第一項 (Article 160, paragraph (1)), art-160/par-1 — https://japanlaw.org/en/income-tax-act/art-160/par-1 (e-Gov law ID 340AC0000000033)
- art-270/par-1/item-2: 前号 → 所得税法施行令 第二百七十条第一項第一号 (Article 270, paragraph (1), item (i)), art-270/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-270/par-1/item-1
- art-270/par-1/item-2: 法第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-120/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-270/par-1/item-2: 同項第四号 → 所得税法 第百二十条第一項第四号 (Article 120, paragraph (1), item (iv)), art-120/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-120/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-270/par-1/item-2: 第二百六十八条第二項第一号 → 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-270/par-1/item-2/sub-1: 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-270/par-1/item-2/sub-1: この条 → 所得税法施行令 第二百七十条 (Article 270), art-270 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-270
## Cited by
4 provisions cite this one. No official source publishes this direction.
- 所得税法施行令 第二百七十条第一項（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
- 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 第二百七十条第一項第二号イ（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/sub-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-20261106T173921-071, 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
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-002, 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