# 法人税法 / Corporation Tax Act — 第百三十三条 (Article 133)

- Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号
- English title "Corporation Tax Act": 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: 第百三十三条 (Article 133)（更正等による所得税額等の還付） — address `art-133`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-133
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-133
- 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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### 第百三十三条（更正等による所得税額等の還付） — Refund of Income Tax upon a Reassessment or Similar Decision
<sup>caption: machine translation, not official</sup>
<sup>art-133 · https://japanlaw.org/ja/corporation-tax-act/art-133 · https://japanlaw.org/l/340AC0000000034/art-133</sup>

  **第一項**  内国法人の提出した中間申告書（第七十二条第一項各号（仮決算をした場合の中間申告書の記載事項等）に掲げる事項を記載したものに限る。）又は確定申告書に係る法人税につき更正（当該法人税についての更正の請求（国税通則法第二十三条第一項（更正の請求）の規定による更正の請求をいう。次項及び次条において同じ。）に対する処分に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。以下この項及び次項において「更正等」という。）があつた場合において、その更正等により第七十二条第四項第一号又は第七十四条第一項第三号（確定申告）に掲げる金額が増加したときは、税務署長は、その内国法人に対し、その増加した部分の金額に相当する税額を還付する。
  <sup>art-133/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-133/par-1 · https://japanlaw.org/l/340AC0000000034/art-133/par-1</sup>
  In the case where a Reassessment (including a decision or determination on an appeal, or a judgment on a lawsuit, against a disposition on a request for Reassessment of the corporation tax (meaning a request for Reassessment under the provisions of Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes; the same applies in the following paragraph and the following Article); hereinafter referred to as a "Reassessment or similar decision" in this paragraph and the following paragraph) has been made with regard to corporation tax pertaining to an interim return (limited to one containing the matters listed in the items of Article 72, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts)) or a Final Return filed by a domestic corporation, when the amount listed in Article 72, paragraph (4), item (i) or Article 74, paragraph (1), item (iii) (Final Returns) has increased as a result of the Reassessment or similar decision, the district director refunds to the domestic corporation the amount of tax equivalent to the increased portion.
  <sup>machine translation, not official</sup>

  **第二項**  前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、前項の更正等の日の翌日以後一月を経過した日（当該更正等が更正の請求に基づく更正である場合及び更正の請求に対する処分に係る不服申立て又は訴えについての決定若しくは裁決又は判決である場合には、その更正の請求の日の翌日以後三月を経過した日と当該更正等の日の翌日以後一月を経過した日とのいずれか早い日）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。
  <sup>art-133/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-133/par-2 · https://japanlaw.org/l/340AC0000000034/art-133/par-2</sup>
  In the case of calculating the amount of interest on a refund with regard to a refund pursuant to the provisions of the preceding paragraph, the period set forth in Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes, which is the basis of the calculation, is to be the period from the day on which one month has elapsed from the day following the date of the Reassessment or similar decision set forth in the preceding paragraph (in the case where the Reassessment or similar decision is a Reassessment based on a request for Reassessment, or a decision or determination on an appeal or a judgment on a lawsuit against a disposition on a request for Reassessment, the earlier of the day on which three months have elapsed from the day following the date of the request for Reassessment and the day on which one month has elapsed from the day following the date of the Reassessment or similar decision) up to the day on which payment of the refund is decided or the day on which the refund is appropriated (in the case where appropriation has become possible before the date of appropriation, the day on which it becomes possible).
  <sup>machine translation, not official</sup>

  **第三項**  第一項の規定による還付金を同項の中間申告書に係る事業年度又は同項の確定申告書に係る事業年度の所得に対する法人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法人税については、延滞税及び利子税を免除するものとする。
  <sup>art-133/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-133/par-3 · https://japanlaw.org/l/340AC0000000034/art-133/par-3</sup>
  In the case where a refund pursuant to the provisions of paragraph (1) is appropriated for the unpaid portion of the corporation tax on income for the business year pertaining to an interim return set forth in the paragraph or for the business year pertaining to a Final Return set forth in the paragraph, interest on a refund is not added to the portion of the refund to be used for appropriation and any delinquent tax and interest tax are to be exempted with regard to the portion of the corporation tax that is to be appropriated.
  <sup>machine translation, not official</sup>

  **第四項**  前二項に定めるもののほか、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の規定の適用に関し必要な事項は、政令で定める。
  <sup>art-133/par-4 · https://japanlaw.org/ja/corporation-tax-act/art-133/par-4 · https://japanlaw.org/l/340AC0000000034/art-133/par-4</sup>
  Beyond what is provided for in the preceding two paragraphs, methods for appropriation of a refund (including interest on a refund related thereto) pursuant to the provisions of paragraph (1), and other necessary matters concerning the application of the provisions of the paragraph are specified by Cabinet Order.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-133/par-1: 第七十二条第四項第一号 → 法人税法 第七十二条第四項第一号 (Article 72, paragraph (4), item (i)), art-72/par-4/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-72/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-4/item-1
- art-133/par-1: 第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-133/par-1: 国税通則法第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/art-23/par-1
- art-133/par-1: 次条 → 法人税法 第百三十四条 (Article 134), art-134 — https://japanlaw.org/ja/corporation-tax-act/art-134 · https://japanlaw.org/l/340AC0000000034/art-134
- art-133/par-1: 第七十四条第一項第三号 → 法人税法 第七十四条第一項第三号 (Article 74, paragraph (1), item (iii)), art-74/par-1/item-3 — https://japanlaw.org/ja/corporation-tax-act/art-74/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-74/par-1/item-3
- art-133/par-1: この項 → 法人税法 第百三十三条第一項 (Article 133, paragraph (1)), art-133/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-133/par-1 · https://japanlaw.org/l/340AC0000000034/art-133/par-1
- art-133/par-1: 次項 → 法人税法 第百三十三条第二項 (Article 133, paragraph (2)), art-133/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-133/par-2 · https://japanlaw.org/l/340AC0000000034/art-133/par-2
- art-133/par-2: 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-133/par-2: 前項 → 法人税法 第百三十三条第一項 (Article 133, paragraph (1)), art-133/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-133/par-1 · https://japanlaw.org/l/340AC0000000034/art-133/par-1
- art-133/par-3: 第一項 → 法人税法 第百三十三条第一項 (Article 133, paragraph (1)), art-133/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-133/par-1 · https://japanlaw.org/l/340AC0000000034/art-133/par-1
- art-133/par-4: 前二項 → 法人税法 第百三十三条第三項 (Article 133, paragraph (3)), art-133/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-133/par-3 · https://japanlaw.org/l/340AC0000000034/art-133/par-3
- art-133/par-4: 第一項 → 法人税法 第百三十三条第一項 (Article 133, paragraph (1)), art-133/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-133/par-1 · https://japanlaw.org/l/340AC0000000034/art-133/par-1
- art-133/par-4: 前二項 → 法人税法 第百三十三条第二項 (Article 133, paragraph (2)), art-133/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-133/par-2 · https://japanlaw.org/l/340AC0000000034/art-133/par-2

## Cited by

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

- 法人税法 第二条第一項第四十号（定義） — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-40 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-40
- 法人税法 第二十六条第一項第三号（還付金等の益金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-26/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-26/par-1/item-3
- 法人税法 第四十条第一項（法人税額から控除する所得税額の損金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-40/par-1 · https://japanlaw.org/l/340AC0000000034/art-40/par-1
- 法人税法 第四十一条第一項（法人税額から控除する外国税額の損金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-41/par-1 · https://japanlaw.org/l/340AC0000000034/art-41/par-1
- 法人税法 第四十一条第二項（法人税額から控除する外国税額の損金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-41/par-2 · https://japanlaw.org/l/340AC0000000034/art-41/par-2
- 法人税法 第六十八条第三項（所得税額の控除） — https://japanlaw.org/ja/corporation-tax-act/art-68/par-3 · https://japanlaw.org/l/340AC0000000034/art-68/par-3
- 法人税法 第百三十三条第一項（更正等による所得税額等の還付） — https://japanlaw.org/ja/corporation-tax-act/art-133/par-1 · https://japanlaw.org/l/340AC0000000034/art-133/par-1
- 法人税法 第百三十三条第二項（更正等による所得税額等の還付） — https://japanlaw.org/ja/corporation-tax-act/art-133/par-2 · https://japanlaw.org/l/340AC0000000034/art-133/par-2
- 法人税法 第百三十三条第三項（更正等による所得税額等の還付） — https://japanlaw.org/ja/corporation-tax-act/art-133/par-3 · https://japanlaw.org/l/340AC0000000034/art-133/par-3
- 法人税法 第百三十三条第四項（更正等による所得税額等の還付） — https://japanlaw.org/ja/corporation-tax-act/art-133/par-4 · https://japanlaw.org/l/340AC0000000034/art-133/par-4
- 法人税法 第百四十四条第一項（外国法人に係る所得税額の控除） — https://japanlaw.org/ja/corporation-tax-act/art-144/par-1 · https://japanlaw.org/l/340AC0000000034/art-144/par-1
- 法人税法 第百四十七条の三第二項（更正等による所得税額等の還付） — https://japanlaw.org/ja/corporation-tax-act/art-147-3/par-2 · https://japanlaw.org/l/340AC0000000034/art-147-3/par-2

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-051, translated 2026-10-08
- This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08