# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百六十九条 (Article 269)

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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- 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: 第二百六十九条 (Article 269)（予納税額に係る還付加算金の額の計算） — address `art-269`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-269
- e-Gov law ID: 340CO0000000096 — 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.

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### 第二百六十九条（予納税額に係る還付加算金の額の計算） — Calculation of Interest on Refund Pertaining to Prepaid Taxes
<sup>caption: machine translation, not official</sup>
<sup>art-269 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-269</sup>

      **第一項**  法第百三十九条第一項（予納税額の還付）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、同項に規定する確定申告書に係る年分の前条第一項第一号に規定する予定納税額等（既に法第百三十九条第三項若しくは第百六十条第三項（更正等による予納税額の還付）の還付加算金の額の計算の基礎とされた部分の金額があり、又は法第百三十九条第一項若しくは第百六十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がある場合には、これらの金額を除く。以下この条において「予定納税額等」という。）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二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予定納税額等を法第百三十九条第三項に規定する還付をすべき予納税額として、同項の規定を適用する。
      <sup>art-269/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-269/par-1</sup>
      Where the amount of interest on refund is calculated for a refund under the provisions of Article 139, paragraph (1) (Refunding of Prepaid Taxes) of the Act, the provisions of Article 139, paragraph (3) of the Act are applied, treating as the prepaid taxes to be refunded prescribed in that paragraph each of the tax prepayment, etc. obtained by going back sequentially, in the order specified in the following items, until reaching the amount of that refund (where that refund is used to make the Appropriation under paragraph (2), item (i) or (ii) of the preceding Article, the amount obtained by deducting the amount of the refund used for that Appropriation), out of the tax prepayment, etc. prescribed in paragraph (1), item (i) of the preceding Article for the year pertaining to the Tax Return prescribed in Article 139, paragraph (1) of the Act (excluding, where there is an amount that has already been made the basis for calculating the amount of interest on refund under Article 139, paragraph (3) or Article 160, paragraph (3) (Refunding of Prepaid Taxes Based on Reassessment or Similar Decision) of the Act, or an amount to be appropriated by a refund under Article 139, paragraph (1) or Article 160, paragraph (1) of the Act, those amounts; hereinafter in this Article referred to as "tax prepayment, etc.").
      <sup>machine translation, not official</sup>

        **一**  当該予定納税額等のうち国税通則法第二条第八号（定義）に規定する法定納期限（以下この条において「法定納期限」という。）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。
        <sup>art-269/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-269/par-1/item-1</sup>
        among the tax prepayment, etc., for those with different statutory payment due dates prescribed in Article 2, item (viii) (Definitions) of the Act on General Rules for National Taxes (hereinafter in this Article referred to as "statutory payment due date"), the one with the later statutory payment due date takes priority;
        <sup>machine translation, not official</sup>

        **二**  法定納期限を同じくする予定納税額等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。
        <sup>art-269/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-269/par-1/item-2</sup>
        among the tax prepayment, etc. with the same statutory payment due date, for those with different dates of finalization, the one with the later date of finalization takes priority;
        <sup>machine translation, not official</sup>

        **三**  法定納期限及び確定の日を同じくする予定納税額等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。
        <sup>art-269/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-269/par-1/item-3</sup>
        among the tax prepayment, etc. with the same statutory payment due date and date of finalization, for those with different dates of payment, the one with the later date of payment takes priority.
        <sup>machine translation, not official</sup>

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## Cites
- art-269/par-1: 法第百三十九条第一項 → 所得税法 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — https://japanlaw.org/ja/income-tax-act/art-139/par-1 (e-Gov law ID 340AC0000000033)
- art-269/par-1: 前条第一項第一号 → 所得税法施行令 第二百六十八条第一項第一号 (Article 268, paragraph (1), item (i)), art-268/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-268/par-1/item-1
- art-269/par-1: 法第百三十九条第三項 → 所得税法 第百三十九条第三項 (Article 139, paragraph (3)), art-139/par-3 — https://japanlaw.org/ja/income-tax-act/art-139/par-3 (e-Gov law ID 340AC0000000033)
- art-269/par-1: 第百六十条第三項 → 所得税法 第百六十条第三項 (Article 160, paragraph (3)), art-160/par-3 — https://japanlaw.org/ja/income-tax-act/art-160/par-3 (e-Gov law ID 340AC0000000033)
- art-269/par-1: 第百六十条第一項 → 所得税法 第百六十条第一項 (Article 160, paragraph (1)), art-160/par-1 — https://japanlaw.org/ja/income-tax-act/art-160/par-1 (e-Gov law ID 340AC0000000033)
- art-269/par-1: この条 → 所得税法施行令 第二百六十九条 (Article 269), art-269 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-269
- art-269/par-1: 前条第二項第一号 → 所得税法施行令 第二百六十八条第二項第一号 (Article 268, paragraph (2), item (i)), art-268/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-268/par-2/item-1
- art-269/par-1: 第二号 → 所得税法施行令 第二百六十八条第二項第二号 (Article 268, paragraph (2), item (ii)), art-268/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-268/par-2/item-2
- art-269/par-1/item-1: 国税通則法第二条第八号 → 国税通則法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-8 (e-Gov law ID 337AC0000000066)
- art-269/par-1/item-1: この条 → 所得税法施行令 第二百六十九条 (Article 269), art-269 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-269

## Cited by

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

- 所得税法施行令 第二百六十九条第一項（予納税額に係る還付加算金の額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-269/par-1
- 所得税法施行令 第二百六十九条第一項第一号（予納税額に係る還付加算金の額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-269/par-1/item-1
- 所得税法施行令 第二百七十八条第三項（更正等による予納税額の還付） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-278/par-3

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-071, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06