# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第六十九条 (Article 69) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-69. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号 - English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5 - 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: 第六十九条 (Article 69)（中間納付額に係る延滞税の還付金額及び還付加算金の額の計算） — address `art-69` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-69 - e-Gov law ID: 363CO0000000360 — 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. --- ### 第六十九条（中間納付額に係る延滞税の還付金額及び還付加算金の額の計算） — Calculation of Refund Amount of Delinquent Tax and Amount of Interest on Refund Relating to Interim Payment caption: machine translation, not official art-69 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-69 **第一項** 法第五十三条第二項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-69/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-69/par-1 The amount calculated as specified by Cabinet Order prescribed in Article 53, paragraph (2) of the Act is the amount remaining after deducting the amount set forth in item (ii) from the amount set forth in item (i): machine translation, not official **一** 法第五十三条第一項に規定する中間申告書に係る中間納付額について納付された延滞税の額の合計額 art-69/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-69/par-1/item-1 the total amount of delinquent tax paid on the interim payment relating to the interim return prescribed in Article 53, paragraph (1) of the Act; machine translation, not official **二** 当該中間納付額（法第五十三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当該中間納付額に係る課税期間の確定申告書等に記載された法第四十五条第一項第四号に掲げる金額（前条第一項第一号の充当をされる消費税がある場合には、当該消費税の額を加算した金額）に達するまで順次求めた各中間納付額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-69/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-69/par-1/item-2 the total amount of delinquent tax calculated, under the provisions of laws concerning national taxes, for each interim payment obtained by successively going, in the order specified below, through that interim payment (excluding the amount of the portion appropriated by a refund under Article 53, paragraph (1) of the Act) until the amount set forth in Article 45, paragraph (1), item (iv) of the Act stated in the final return, etc. for the taxable period relating to that interim payment is reached (where there is consumption tax subject to the appropriation under Article 68, paragraph (1), item (i), the amount obtained by adding the amount of that consumption tax): machine translation, not official **イ** 当該中間納付額のうち法定納期限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-69/par-1/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-69/par-1/item-2/sub-1 for those of the interim payments that have different statutory payment due dates, 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中間納付額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-69/par-1/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-69/par-1/item-2/sub-2 for those of the interim payments that have the same statutory payment due date but 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中間納付額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-69/par-1/item-2/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-69/par-1/item-2/sub-3 for those of the interim payments that have the same statutory payment due date and date of finalization but different dates of payment, the one with the earlier date of payment takes priority. machine translation, not official **第二項** 法第五十三条第一項の規定による還付金について還付加算金の額を計算する場合には、同項に規定する中間申告書に係る中間納付額（当該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当該還付金の額（当該還付金をもつて前条第一項第一号又は第二号の充当をする場合には、当該充当をする還付金の額を控除した金額）に達するまで順次遡つて求めた各中間納付額を法第五十三条第三項に規定する還付すべき中間納付額として、同項の規定を適用する。 art-69/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-69/par-2 Where the amount of interest on refund is calculated for a refund under Article 53, paragraph (1) of the Act, Article 53, paragraph (3) of the Act is applied by treating as the interim payment to be refunded prescribed in that paragraph each interim payment obtained by successively going back, in the order specified below, through the interim payments relating to the interim return prescribed in paragraph (1) of that Article (excluding the amount of the portion appropriated by that refund) until the amount of that refund is reached (where appropriation under Article 68, paragraph (1), item (i) or (ii) is made by that refund, the amount obtained by deducting the amount of the refund so appropriated). machine translation, not official **一** 当該中間納付額のうち法定納期限を異にするものについては、その法定納期限の遅いものを先順位とする。 art-69/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-69/par-2/item-1 for those of the interim payments that have different statutory payment due dates, the one with the later statutory payment due date takes priority; machine translation, not official **二** 法定納期限を同じくする中間納付額のうち確定の日を異にするものについては、その確定の日の遅いものを先順位とする。 art-69/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-69/par-2/item-2 for those of the interim payments that have the same statutory payment due date but different dates of finalization, the one with the later date of finalization takes priority; machine translation, not official **三** 法定納期限及び確定の日を同じくする中間納付額のうち納付の日を異にするものについては、その納付の日の遅いものを先順位とする。 art-69/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-69/par-2/item-3 for those of the interim payments that have the same statutory payment due date and date of finalization but different dates of payment, the one with the later date of payment takes priority. machine translation, not official --- ## Cites - art-69/par-1: 法第五十三条第二項 → 消費税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-53/par-2 (e-Gov law ID 363AC0000000108) - art-69/par-1: 第一号 → 消費税法施行令 第六十九条第一項第一号 (Article 69, paragraph (1), item (i)), art-69/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-69/par-1/item-1 - art-69/par-1: 第二号 → 消費税法施行令 第六十九条第一項第二号 (Article 69, paragraph (1), item (ii)), art-69/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-69/par-1/item-2 - art-69/par-1/item-1: 法第五十三条第一項 → 消費税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-53/par-1 (e-Gov law ID 363AC0000000108) - art-69/par-1/item-2: 法第五十三条第一項 → 消費税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-53/par-1 (e-Gov law ID 363AC0000000108) - art-69/par-1/item-2: 法第四十五条第一項第四号 → 消費税法 第四十五条第一項第四号 (Article 45, paragraph (1), item (iv)), art-45/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-4 (e-Gov law ID 363AC0000000108) - art-69/par-1/item-2: 前条第一項第一号 → 消費税法施行令 第六十八条第一項第一号 (Article 68, paragraph (1), item (i)), art-68/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-68/par-1/item-1 - art-69/par-2: 法第五十三条第一項 → 消費税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-53/par-1 (e-Gov law ID 363AC0000000108) - art-69/par-2: 前条第一項第一号 → 消費税法施行令 第六十八条第一項第一号 (Article 68, paragraph (1), item (i)), art-68/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-68/par-1/item-1 - art-69/par-2: 第二号 → 消費税法施行令 第六十八条第一項第二号 (Article 68, paragraph (1), item (ii)), art-68/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-68/par-1/item-2 - art-69/par-2: 法第五十三条第三項 → 消費税法 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-53/par-3 (e-Gov law ID 363AC0000000108) ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行令 第六十九条第一項（中間納付額に係る延滞税の還付金額及び還付加算金の額の計算） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-69/par-1 --- ## Sources - claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07 - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行令 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20261101_507CO0000000125), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-033, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-034, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-order-20261106T203801-034, translated 2026-11-07 - This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06