# 消費税法 / Consumption Tax Act — 第五十三条 (Article 53) - Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号 - English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title - 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: 第五十三条 (Article 53)（中間納付額の控除不足額の還付） — address `art-53` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-53 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-53 - 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. --- ### 第五十三条（中間納付額の控除不足額の還付） — Refund of Shortfall in Deduction of Interim Payment caption: machine translation, not official art-53 · https://japanlaw.org/ja/consumption-tax-act/art-53 · https://japanlaw.org/l/363AC0000000108/art-53 **第一項** 中間申告書を提出した者からその中間申告書に係る課税期間の第四十五条第一項又は第四十六条第一項の規定による申告書の提出があつた場合において、これらの申告書に第四十五条第一項第七号に掲げる不足額の記載があるときは、税務署長は、これらの申告書を提出した者に対し、当該不足額に相当する中間納付額を還付する。 art-53/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-53/par-1 · https://japanlaw.org/l/363AC0000000108/art-53/par-1 Where, from a person who has submitted an interim return, a return under the provisions of Article 45, paragraph (1) or Article 46, paragraph (1) has been submitted for the taxable period relating to that interim return, and a shortfall set forth in Article 45, paragraph (1), item (vii) is stated in those returns, the district director refunds the interim payment equivalent to that shortfall to the person who submitted those returns. machine translation, not official **第二項** 税務署長は、前項の規定による還付金の還付をする場合において、同項の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があるときは、その額のうち、同項の規定により還付される中間納付額に対応するものとして政令で定めるところにより計算した金額を併せて還付する。 art-53/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-53/par-2 · https://japanlaw.org/l/363AC0000000108/art-53/par-2 In the case where the district director makes a refund pursuant to the provisions of the preceding paragraph, when any delinquent tax has been paid with regard to the amount of interim payment pertaining to the interim return set forth in the paragraph, they also refund the amount calculated, as specified by Cabinet Order, as the portion of the delinquent tax that corresponds to the amount of interim payment to be refunded pursuant to the provisions of the paragraph. machine translation, not official **第三項** 第一項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項（還付加算金）の期間は、第一項の規定により還付すべき中間納付額の納付の日（その中間納付額がその納期限前に納付された場合には、その納期限）の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。ただし、当該還付に係る申告書が次の各号に掲げる申告書である場合には、当該各号に定める日数は、当該期間に算入しない。 art-53/par-3 · https://japanlaw.org/ja/consumption-tax-act/art-53/par-3 · https://japanlaw.org/l/363AC0000000108/art-53/par-3 Where interest on refund is calculated for a refund under the provisions of paragraph (1), the period under Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes that is the basis of the calculation is the period from the day following the day on which the interim payment to be refunded under the provisions of paragraph (1) was paid (or, where that interim payment was paid before its due date for payment, that due date for payment) until the day on which the decision to pay for that refund is made or the day on which appropriation is made of that refund (or, where there is a day before that day on which it became suitable to make the appropriation, that day on which it became suitable); provided, however, that where the return relating to that refund is a return listed in the following items, the number of days specified in each of those items is not to be included in that period. machine translation, not official **一** 第四十五条第一項の規定による申告書（当該申告書の提出期限内に提出されたものを除く。）　当該申告書の提出期限の翌日からその提出された日までの日数 art-53/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-53/par-3/item-1 · https://japanlaw.org/l/363AC0000000108/art-53/par-3/item-1 a return under the provisions of Article 45, paragraph (1) (excluding one submitted by the deadline for filing that return): the number of days from the day following the deadline for filing that return until the day on which it was submitted; machine translation, not official **二** 第四十六条第一項の規定による申告書で当該申告書に係る課税期間の末日の翌日から二月を経過する日の翌日以後に提出されたもの　当該翌日からその提出された日までの日数 art-53/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-53/par-3/item-2 · https://japanlaw.org/l/363AC0000000108/art-53/par-3/item-2 a return under the provisions of Article 46, paragraph (1) that was submitted on or after the day following the day on which two months have elapsed from the day following the last day of the taxable period relating to that return: the number of days from that following day until the day on which it was submitted. machine translation, not official **第四項** 第一項の規定による還付金をその額の計算の基礎とされた中間納付額に係る課税期間の消費税で未納のものに充当する場合には、その還付金の額のうちその充当する金額については、還付加算金を付さないものとし、その充当される部分の消費税については、延滞税及び利子税を免除するものとする。 art-53/par-4 · https://japanlaw.org/ja/consumption-tax-act/art-53/par-4 · https://japanlaw.org/l/363AC0000000108/art-53/par-4 Where appropriation of a refund under the provisions of paragraph (1) is made to unpaid consumption tax for the taxable period relating to the interim payment that was the basis of the calculation of its amount, no interest on refund is to be added to the amount so appropriated out of the amount of that refund, and delinquent tax and interest tax are to be exempted with respect to the portion of consumption tax so appropriated. machine translation, not official **第五項** 第二項の規定による還付金については、還付加算金は、付さない。 art-53/par-5 · https://japanlaw.org/ja/consumption-tax-act/art-53/par-5 · https://japanlaw.org/l/363AC0000000108/art-53/par-5 Interest on refund does not accrue on a refund under the provisions of paragraph (2). machine translation, not official **第六項** 前三項に定めるもののほか、第一項又は第二項の還付の手続、第一項の規定による還付金（これに係る還付加算金を含む。）につき充当をする場合の方法その他同項又は第二項の規定の適用に関し必要な事項は、政令で定める。 art-53/par-6 · https://japanlaw.org/ja/consumption-tax-act/art-53/par-6 · https://japanlaw.org/l/363AC0000000108/art-53/par-6 Beyond what is prescribed in the preceding three paragraphs, Cabinet Order provides for procedures for issuing a refund as referred to in paragraph (1) or paragraph (2), the way of making appropriation of a refund under paragraph (1) (and interest on refund thereon) and other necessary particulars concerning the application of the provisions of that paragraph or paragraph (2). machine translation, not official --- ## Cites - art-53/par-1: 第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1 - art-53/par-1: 第四十六条第一項 → 消費税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-46/par-1 · https://japanlaw.org/l/363AC0000000108/art-46/par-1 - art-53/par-1: 第四十五条第一項第七号 → 消費税法 第四十五条第一項第七号 (Article 45, paragraph (1), item (vii)), art-45/par-1/item-7 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-7 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-7 - art-53/par-2: 前項 → 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 · https://japanlaw.org/l/363AC0000000108/art-53/par-1 - art-53/par-3: 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 · https://japanlaw.org/l/363AC0000000108/art-53/par-1 - art-53/par-3: 国税通則法第五十八条第一項 → 国税通則法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-58/par-1 · https://japanlaw.org/l/337AC0000000066/art-58/par-1 - art-53/par-3/item-1: 第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1 - art-53/par-3/item-2: 第四十六条第一項 → 消費税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-46/par-1 · https://japanlaw.org/l/363AC0000000108/art-46/par-1 - art-53/par-4: 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 · https://japanlaw.org/l/363AC0000000108/art-53/par-1 - art-53/par-5: 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 · https://japanlaw.org/l/363AC0000000108/art-53/par-2 - art-53/par-6: 前三項 → 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 · https://japanlaw.org/l/363AC0000000108/art-53/par-3 - art-53/par-6: 前三項 → 消費税法 第五十三条第四項 (Article 53, paragraph (4)), art-53/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-53/par-4 · https://japanlaw.org/l/363AC0000000108/art-53/par-4 - art-53/par-6: 前三項 → 消費税法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-53/par-5 · https://japanlaw.org/l/363AC0000000108/art-53/par-5 - art-53/par-6: 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 · https://japanlaw.org/l/363AC0000000108/art-53/par-1 - art-53/par-6: 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 · https://japanlaw.org/l/363AC0000000108/art-53/par-2 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 消費税法 第四十六条第一項（還付を受けるための申告） — https://japanlaw.org/ja/consumption-tax-act/art-46/par-1 · https://japanlaw.org/l/363AC0000000108/art-46/par-1 - 消費税法 第五十三条第二項（中間納付額の控除不足額の還付） — https://japanlaw.org/ja/consumption-tax-act/art-53/par-2 · https://japanlaw.org/l/363AC0000000108/art-53/par-2 - 消費税法 第五十三条第三項（中間納付額の控除不足額の還付） — https://japanlaw.org/ja/consumption-tax-act/art-53/par-3 · https://japanlaw.org/l/363AC0000000108/art-53/par-3 - 消費税法 第五十三条第四項（中間納付額の控除不足額の還付） — https://japanlaw.org/ja/consumption-tax-act/art-53/par-4 · https://japanlaw.org/l/363AC0000000108/art-53/par-4 - 消費税法 第五十三条第五項（中間納付額の控除不足額の還付） — https://japanlaw.org/ja/consumption-tax-act/art-53/par-5 · https://japanlaw.org/l/363AC0000000108/art-53/par-5 - 消費税法 第五十三条第六項（中間納付額の控除不足額の還付） — https://japanlaw.org/ja/consumption-tax-act/art-53/par-6 · https://japanlaw.org/l/363AC0000000108/art-53/par-6 - 消費税法 第六十四条第一項第二号 — https://japanlaw.org/ja/consumption-tax-act/art-64/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-64/par-1/item-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-018, translated 2026-10-13 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T084216-001, translated 2026-10-13 - This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13