# 所得税法 / Income Tax Act — 第百三十九条 (Article 139)

- Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号
- English title "Income 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: 第百三十九条 (Article 139)（予納税額の還付） — address `art-139`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-139
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-139
- 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.

---

### 第百三十九条（予納税額の還付） — (Refunding of Prepaid Taxes)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-139 · https://japanlaw.org/ja/income-tax-act/art-139 · https://japanlaw.org/l/340AC0000000033/art-139</sup>

      **第一項**  確定申告書の提出があつた場合において、当該申告書に第百二十二条第一項第三号（還付等を受けるための申告）又は第百二十三条第二項第八号（確定損失申告）に掲げる金額の記載があるときは、税務署長は、当該申告書を提出した者に対し、当該金額に相当するこれらの規定に規定する予納税額（以下この条において「予納税額」という。）を還付する。
      <sup>art-139/par-1 · https://japanlaw.org/ja/income-tax-act/art-139/par-1 · https://japanlaw.org/l/340AC0000000033/art-139/par-1</sup>
      If a Tax Return is filed which indicates an amount set forth in Article 122, paragraph (1), item (iii) (Filing a Return to Receive a Refund) or Article 123, paragraph (2), item (viii) (Filing Tax Returns Showing Losses), the district director refunds the part of the prepaid taxes prescribed in those provisions which is equivalent to that amount (hereinafter referred to in this Article as "prepaid taxes") to the person filing the return.
      <sup>machine translation, not official</sup>

      **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、同項の確定申告書に係る年分の予納税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予納税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。
      <sup>art-139/par-2 · https://japanlaw.org/ja/income-tax-act/art-139/par-2 · https://japanlaw.org/l/340AC0000000033/art-139/par-2</sup>
      If the district tax office director issues a refund under the preceding paragraph and the taxpayer has paid a tax on delinquency in respect of prepaid taxes in the year of the Tax Return referred to in that paragraph, the director also refunds the amount calculated pursuant to Cabinet Order as the part of the tax on delinquency which was for the prepaid taxes that are being refunded pursuant to that paragraph.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第三項**  第一項の規定により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をすべき予納税額の納付の日（その予納税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、同項の確定申告書がその確定申告期限後に提出された場合には、その確定申告期限の翌日からその提出された日までの日数は、当該期間に算入しない。
      <sup>art-139/par-3 · https://japanlaw.org/ja/income-tax-act/art-139/par-3 · https://japanlaw.org/l/340AC0000000033/art-139/par-3</sup>
      When the amount of Interest on a refund under paragraph (1) is calculated, the period referred to in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes which serves as the basis for the calculation is the period beginning on the day after that on which prepaid taxes that are required to be refunded pursuant to the provisions of paragraph (1) are paid (or beginning on the day after the payment due date, if the prepaid taxes are paid prior to the payment due date) and ending on the day on which the tax-office decision to pay the refund is reached or on the day on which the refund is Appropriated to cover a required tax payment (or ending on the day on which the refund first could have been Appropriated, if this is before the date of the Appropriation); provided, however, that if a Tax Return as referred to in that paragraph is filed after the Filing Deadline, none of the days from the day after the Filing Deadline up to the day on which the Tax Return is filed are included as part of that period.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **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予納税額に係る年分の所得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所得税については、延滞税を免除するものとする。
      <sup>art-139/par-4 · https://japanlaw.org/ja/income-tax-act/art-139/par-4 · https://japanlaw.org/l/340AC0000000033/art-139/par-4</sup>
      If a refund under paragraph (1) is Appropriated to cover unpaid income taxes for a year in which prepaid taxes are used as the basis for calculating the amount of the refund, Refund Interest does not accrue on the part of the refund so Appropriated and the tax on delinquency is waived for the part of the income taxes covered by the Appropriation.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **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。
      <sup>art-139/par-5 · https://japanlaw.org/ja/income-tax-act/art-139/par-5 · https://japanlaw.org/l/340AC0000000033/art-139/par-5</sup>
      Interest does not accrue on a refund under the provisions of paragraph (2).
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **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。
      <sup>art-139/par-6 · https://japanlaw.org/ja/income-tax-act/art-139/par-6 · https://japanlaw.org/l/340AC0000000033/art-139/par-6</sup>
      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 Appropriating a refund under paragraph (1) (and Interest thereon) and other necessary particulars concerning the application of the provisions of that paragraph or paragraph (2).
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

---

## Cites
- art-139/par-1: 第百二十二条第一項第三号 → 所得税法 第百二十二条第一項第三号 (Article 122, paragraph (1), item (iii)), art-122/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-122/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-122/par-1/item-3
- art-139/par-1: 第百二十三条第二項第八号 → 所得税法 第百二十三条第二項第八号 (Article 123, paragraph (2), item (viii)), art-123/par-2/item-8 — https://japanlaw.org/ja/income-tax-act/art-123/par-2/item-8 · https://japanlaw.org/l/340AC0000000033/art-123/par-2/item-8
- art-139/par-1: この条 → 所得税法 第百三十九条 (Article 139), art-139 — https://japanlaw.org/ja/income-tax-act/art-139 · https://japanlaw.org/l/340AC0000000033/art-139
- art-139/par-2: 前項 → 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 · https://japanlaw.org/l/340AC0000000033/art-139/par-1
- art-139/par-3: 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 · https://japanlaw.org/l/340AC0000000033/art-139/par-1
- art-139/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-139/par-4: 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 · https://japanlaw.org/l/340AC0000000033/art-139/par-1
- art-139/par-5: 第二項 → 所得税法 第百三十九条第二項 (Article 139, paragraph (2)), art-139/par-2 — https://japanlaw.org/ja/income-tax-act/art-139/par-2 · https://japanlaw.org/l/340AC0000000033/art-139/par-2
- art-139/par-6: 前三項 → 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 · https://japanlaw.org/l/340AC0000000033/art-139/par-3
- art-139/par-6: 前三項 → 所得税法 第百三十九条第四項 (Article 139, paragraph (4)), art-139/par-4 — https://japanlaw.org/ja/income-tax-act/art-139/par-4 · https://japanlaw.org/l/340AC0000000033/art-139/par-4
- art-139/par-6: 前三項 → 所得税法 第百三十九条第五項 (Article 139, paragraph (5)), art-139/par-5 — https://japanlaw.org/ja/income-tax-act/art-139/par-5 · https://japanlaw.org/l/340AC0000000033/art-139/par-5
- art-139/par-6: 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 · https://japanlaw.org/l/340AC0000000033/art-139/par-1
- art-139/par-6: 第二項 → 所得税法 第百三十九条第二項 (Article 139, paragraph (2)), art-139/par-2 — https://japanlaw.org/ja/income-tax-act/art-139/par-2 · https://japanlaw.org/l/340AC0000000033/art-139/par-2

## Cited by

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

- 所得税法 第百十七条第一項（予定納税額の滞納処分の特例） — https://japanlaw.org/ja/income-tax-act/art-117/par-1 · https://japanlaw.org/l/340AC0000000033/art-117/par-1
- 所得税法 第百二十二条第一項（還付等を受けるための申告） — https://japanlaw.org/ja/income-tax-act/art-122/par-1 · https://japanlaw.org/l/340AC0000000033/art-122/par-1
- 所得税法 第百三十九条第一項（予納税額の還付） — https://japanlaw.org/ja/income-tax-act/art-139/par-1 · https://japanlaw.org/l/340AC0000000033/art-139/par-1
- 所得税法 第百三十九条第二項（予納税額の還付） — https://japanlaw.org/ja/income-tax-act/art-139/par-2 · https://japanlaw.org/l/340AC0000000033/art-139/par-2
- 所得税法 第百三十九条第三項（予納税額の還付） — https://japanlaw.org/ja/income-tax-act/art-139/par-3 · https://japanlaw.org/l/340AC0000000033/art-139/par-3
- 所得税法 第百三十九条第四項（予納税額の還付） — https://japanlaw.org/ja/income-tax-act/art-139/par-4 · https://japanlaw.org/l/340AC0000000033/art-139/par-4
- 所得税法 第百三十九条第五項（予納税額の還付） — https://japanlaw.org/ja/income-tax-act/art-139/par-5 · https://japanlaw.org/l/340AC0000000033/art-139/par-5
- 所得税法 第百三十九条第六項（予納税額の還付） — https://japanlaw.org/ja/income-tax-act/art-139/par-6 · https://japanlaw.org/l/340AC0000000033/art-139/par-6
- 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第十九条第五項（申告による源泉徴収特別税額等の還付等） — https://japanlaw.org/ja/reconstruction-funding-act/art-19/par-5 · https://japanlaw.org/l/423AC0000000117/art-19/par-5
- 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第十九条第七項（申告による源泉徴収特別税額等の還付等） — https://japanlaw.org/ja/reconstruction-funding-act/art-19/par-7 · https://japanlaw.org/l/423AC0000000117/art-19/par-7

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-022, translated 2026-09-18
- This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05