# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百七十七条 (Article 277) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-277. 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: 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: 第二百七十七条 (Article 277)（更正等による源泉徴収税額等の還付） — address `art-277` - 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-277 - 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. --- ### 第二百七十七条（更正等による源泉徴収税額等の還付） — Refunding Taxes Withheld, Based on Reassessment or Similar Decision caption: machine translation, not official art-277 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-277 **第一項** 法第百五十九条第三項第二号（更正等による源泉徴収税額等の還付）に規定する政令で定める理由は、国税通則法第五十八条第五項（還付加算金）に規定する政令で定める理由とする。 art-277/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-277/par-1 The grounds specified by Cabinet Order prescribed in Article 159, paragraph (3), item (ii) (Refunding Taxes Withheld, Based on Reassessment or Similar Decision) of the Act are the grounds specified by Cabinet Order prescribed in Article 58, paragraph (5) (Interest on Refund) of the Act on General Rules for National Taxes. machine translation, not official **第二項** 第二百六十八条（還付すべき所得税額の充当の順序）の規定は、法第百五十九条第一項の規定による還付金を未納の国税及び滞納処分費に充当する場合について準用する。 art-277/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-277/par-2 The provisions of Article 268 (Order of Appropriation of Income Tax to Be Refunded) apply mutatis mutandis to the case where a refund under the provisions of Article 159, paragraph (1) of the Act is appropriated to unpaid national tax and expenses for the delinquent tax collection procedure. machine translation, not official **第三項** 法第百五十九条第一項の規定による還付を受ける者は、その還付を受ける金額のうちに同条第二項に規定する源泉徴収税額でまだ納付されていないものがある場合において、当該源泉徴収税額の納付があつたときは、遅滞なく、その納付の日、その納付された源泉徴収税額その他必要な事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。 art-277/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-277/par-3 A person who receives a refund under the provisions of Article 159, paragraph (1) of the Act must, where, within the amount of the refund, there is an amount of tax withheld prescribed in paragraph (2) of that Article that has not yet been paid and that amount of tax withheld has been paid, submit to the competent district director with jurisdiction over the place for tax payment, without delay, a written notice stating the date of payment, the amount of tax withheld that was paid, and other necessary matters. machine translation, not official --- ## Cites - art-277/par-1: 法第百五十九条第三項第二号 → 所得税法 第百五十九条第三項第二号 (Article 159, paragraph (3), item (ii)), art-159/par-3/item-2 — https://japanlaw.org/ja/income-tax-act/art-159/par-3/item-2 (e-Gov law ID 340AC0000000033) - art-277/par-1: 国税通則法第五十八条第五項 → 国税通則法 第五十八条第五項 (Article 58, paragraph (5)), art-58/par-5 — https://japanlaw.org/ja/national-tax-general-rules-act/art-58/par-5 (e-Gov law ID 337AC0000000066) - art-277/par-2: 第二百六十八条 → 所得税法施行令 第二百六十八条 (Article 268), art-268 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-268 - art-277/par-2: 法第百五十九条第一項 → 所得税法 第百五十九条第一項 (Article 159, paragraph (1)), art-159/par-1 — https://japanlaw.org/ja/income-tax-act/art-159/par-1 (e-Gov law ID 340AC0000000033) - art-277/par-3: 法第百五十九条第一項 → 所得税法 第百五十九条第一項 (Article 159, paragraph (1)), art-159/par-1 — https://japanlaw.org/ja/income-tax-act/art-159/par-1 (e-Gov law ID 340AC0000000033) - art-277/par-3: 同条第二項 → 所得税法 第百五十九条第二項 (Article 159, paragraph (2)), art-159/par-2 — https://japanlaw.org/ja/income-tax-act/art-159/par-2 (e-Gov law ID 340AC0000000033) --- ## 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-20261106T173921-072, 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