# 国税通則法 / Act on General Rules for National Taxes — 第五十九条 (Article 59)

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- Law: 国税通則法 (Act on General Rules for National Taxes), 昭和三十七年法律第六十六号
- English title "Act on General Rules for National Taxes": 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: 第五十九条 (Article 59)（国税の予納額の還付の特例） — address `art-59`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-general-rules-act/art-59
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-59
- 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.

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### 第五十九条（国税の予納額の還付の特例） — Special Provisions on Refund of Amount of National Tax Paid in Advance
<sup>caption: machine translation, not official</sup>
<sup>art-59 · https://japanlaw.org/en/national-tax-general-rules-act/art-59 · https://japanlaw.org/l/337AC0000000066/art-59</sup>

**第一項**  納税者は、次に掲げる国税として納付する旨を税務署長に申し出て納付した金額があるときは、その還付を請求することができない。
<sup>art-59/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-59/par-1 · https://japanlaw.org/l/337AC0000000066/art-59/par-1</sup>
If a taxpayer has paid an amount after notifying the district director that it is paid as any of the following national taxes, the taxpayer may not claim a refund of that amount:
<sup>machine translation, not official</sup>

  **一**  納付すべき税額の確定した国税で、その納期が到来していないもの
  <sup>art-59/par-1/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-59/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-59/par-1/item-1</sup>
  a national tax for which the payable tax amount has been determined but whose payment period has not yet arrived; and
  <sup>machine translation, not official</sup>

  **二**  最近において納付すべき税額の確定することが確実であると認められる国税
  <sup>art-59/par-1/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-59/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-59/par-1/item-2</sup>
  a national tax for which it is found certain that the payable tax amount will be determined in the near future.
  <sup>machine translation, not official</sup>

**第二項**  前項の規定に該当する納付があつた場合において、その納付に係る国税の全部又は一部につき国税に関する法律の改正その他の理由によりその納付の必要がないこととなつたときは、その時に国税に係る過誤納があつたものとみなして、前三条の規定を適用する。
<sup>art-59/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-59/par-2 · https://japanlaw.org/l/337AC0000000066/art-59/par-2</sup>
Where a payment falling under the provisions of the preceding paragraph has been made, if the payment has become unnecessary with regard to all or part of the national tax to which the payment pertains due to an amendment to the national tax laws or for any other reason, an overpayment or payment by mistake of national tax is deemed to have occurred at that time, and the provisions of the preceding three Articles apply.
<sup>machine translation, not official</sup>

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## Cites
- art-59/par-2: 前項 → 国税通則法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-59/par-1 · https://japanlaw.org/l/337AC0000000066/art-59/par-1
- art-59/par-2: 前三条 → 国税通則法 第五十六条 (Article 56), art-56 — https://japanlaw.org/en/national-tax-general-rules-act/art-56 · https://japanlaw.org/l/337AC0000000066/art-56
- art-59/par-2: 前三条 → 国税通則法 第五十七条 (Article 57), art-57 — https://japanlaw.org/en/national-tax-general-rules-act/art-57 · https://japanlaw.org/l/337AC0000000066/art-57
- art-59/par-2: 前三条 → 国税通則法 第五十八条 (Article 58), art-58 — https://japanlaw.org/en/national-tax-general-rules-act/art-58 · https://japanlaw.org/l/337AC0000000066/art-58

## Cited by

1 provision cites this one. No official source publishes this direction.

- 国税通則法 第五十九条第二項（国税の予納額の還付の特例） — https://japanlaw.org/en/national-tax-general-rules-act/art-59/par-2 · https://japanlaw.org/l/337AC0000000066/art-59/par-2

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/337AC0000000066/20260624_508AC0000000046), retrieved 2026-09-18
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on General Rules for National Taxes — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb), retrieved 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-012, translated 2026-09-18
- This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18