# 法人税法 / Corporation Tax Act — 第七十八条 (Article 78) - 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: 第七十八条 (Article 78)（所得税額等の還付） — address `art-78` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-78 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-78 - 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. --- ### 第七十八条（所得税額等の還付） — (Refund of Income Tax) caption: Ministry of Justice translation — Japanese Law Translation Database System art-78 · https://japanlaw.org/ja/corporation-tax-act/art-78 · https://japanlaw.org/l/340AC0000000034/art-78 **第一項** 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。）の提出があつた場合又は確定申告書の提出があつた場合において、これらの申告書に同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内国法人に対し、当該金額に相当する税額を還付する。 art-78/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-78/par-1 · https://japanlaw.org/l/340AC0000000034/art-78/par-1 In the case where an interim return (limited to one stating 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)) has been filed or in the case where a Final Return has been filed, when the return states any amount listed in paragraph (4), item (i) of that Article or Article 74, paragraph (1), item (iii) (Final Returns), the district director refunds tax equivalent to the amount to the domestic corporation that has filed the return. machine translation, not official **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、前項の中間申告書又は確定申告書の提出期限（当該確定申告書が期限後申告書である場合には、当該確定申告書を提出した日）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。 art-78/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-78/par-2 · https://japanlaw.org/l/340AC0000000034/art-78/par-2 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 used as the basis of the calculation, is to be the period from the day following the due date for filing the interim return or Final Return set forth in the preceding paragraph (in the case where the Final Return is a return filed after the due date, from the day following the date of the filing of the Final Return) up to the day on which the payment of the relevant refund is decided or the day on which the relevant refund is appropriated (in the case where appropriation has become possible before the date of appropriation, up to the day on which it becomes possible). machine translation, not official **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。 art-78/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-78/par-3 · https://japanlaw.org/l/340AC0000000034/art-78/par-3 In the case where a refund pursuant to the provisions of paragraph (1) is appropriated for the unpaid portion of corporation tax on income for the business year pertaining to an interim return set forth in the paragraph or 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 is to be exempted with regard to the portion of the corporation tax that is to be appropriated. machine translation, not official **第四項** 前二項に定めるもののほか、第一項の還付の手続、同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。 art-78/par-4 · https://japanlaw.org/ja/corporation-tax-act/art-78/par-4 · https://japanlaw.org/l/340AC0000000034/art-78/par-4 Beyond what is provided for in the preceding two paragraphs, procedures for a refund set forth in paragraph (1), methods for the appropriation of a refund (including interest on a refund related thereto) pursuant to the provisions of the paragraph, and other necessary matters concerning the application of the provisions of the paragraph are specified by Cabinet Order. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-78/par-1: 同条第四項第一号 → 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-78/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-78/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-78/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-78/par-2: 前項 → 法人税法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-78/par-1 · https://japanlaw.org/l/340AC0000000034/art-78/par-1 - art-78/par-3: 第一項 → 法人税法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-78/par-1 · https://japanlaw.org/l/340AC0000000034/art-78/par-1 - art-78/par-4: 前二項 → 法人税法 第七十八条第二項 (Article 78, paragraph (2)), art-78/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-78/par-2 · https://japanlaw.org/l/340AC0000000034/art-78/par-2 - art-78/par-4: 前二項 → 法人税法 第七十八条第三項 (Article 78, paragraph (3)), art-78/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-78/par-3 · https://japanlaw.org/l/340AC0000000034/art-78/par-3 - art-78/par-4: 第一項 → 法人税法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-78/par-1 · https://japanlaw.org/l/340AC0000000034/art-78/par-1 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 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 第七十八条第二項（所得税額等の還付） — https://japanlaw.org/ja/corporation-tax-act/art-78/par-2 · https://japanlaw.org/l/340AC0000000034/art-78/par-2 - 法人税法 第七十八条第三項（所得税額等の還付） — https://japanlaw.org/ja/corporation-tax-act/art-78/par-3 · https://japanlaw.org/l/340AC0000000034/art-78/par-3 - 法人税法 第七十八条第四項（所得税額等の還付） — https://japanlaw.org/ja/corporation-tax-act/art-78/par-4 · https://japanlaw.org/l/340AC0000000034/art-78/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 第百四十四条の十一第二項（所得税額等の還付） — https://japanlaw.org/ja/corporation-tax-act/art-144-11/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-11/par-2 --- ## 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-20261008T111236-035, 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