# 国税通則法 / Act on General Rules for National Taxes — 第五十六条 (Article 56) - Law: 国税通則法 (Act on General Rules for National Taxes), 昭和三十七年法律第六十六号 - English title "Act on General Rules for National Taxes": 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: 第五十六条 (Article 56)（還付） — address `art-56` - Text in force since: 2026-06-24 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-general-rules-act/art-56 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-56 - 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. --- ### 第五十六条（還付） — Refund caption: machine translation, not official art-56 · https://japanlaw.org/ja/national-tax-general-rules-act/art-56 · https://japanlaw.org/l/337AC0000000066/art-56 **第一項** 国税局長、税務署長又は税関長は、還付金又は国税に係る過誤納金（以下「還付金等」という。）があるときは、遅滞なく、金銭で還付しなければならない。 art-56/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-56/par-1 · https://japanlaw.org/l/337AC0000000066/art-56/par-1 If there is a refund or an overpayment or payment by mistake of national tax (hereinafter referred to as a "refund, etc."), the regional commissioner, district director or director-general of a customs house must refund it in cash without delay. machine translation, not official **第二項** 国税局長は、必要があると認めるときは、その管轄区域内の地域を所轄する税務署長からその還付すべき還付金等について還付の引継ぎを受けることができる。 art-56/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-56/par-2 · https://japanlaw.org/l/337AC0000000066/art-56/par-2 If the regional commissioner finds it necessary, the regional commissioner may take over, from the district director with jurisdiction over an area within the regional commissioner's jurisdictional district, the refund of a refund, etc. that the district director is to refund. machine translation, not official ## Cited by 7 provisions cite this one. No official source publishes this direction. - 国税通則法 第五十七条第一項（充当） — https://japanlaw.org/ja/national-tax-general-rules-act/art-57/par-1 · https://japanlaw.org/l/337AC0000000066/art-57/par-1 - 国税通則法 第五十九条第二項（国税の予納額の還付の特例） — https://japanlaw.org/ja/national-tax-general-rules-act/art-59/par-2 · https://japanlaw.org/l/337AC0000000066/art-59/par-2 - 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 第二十四条第三項（課税標準の端数計算等） — https://japanlaw.org/ja/reconstruction-funding-act/art-24/par-3 · https://japanlaw.org/l/423AC0000000117/art-24/par-3 - 租税特別措置法 第七十条の六の八第十三項第二号（個人の事業用資産についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-8/par-13/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-13/item-2 - 租税特別措置法 第七十条の六の十第十四項第二号（個人の事業用資産についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-10/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-14/item-2 - 租税特別措置法 第七十条の七第十三項第四号（非上場株式等についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-13/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-13/item-4 - 租税特別措置法 第七十条の七の二第十四項第四号（非上場株式等についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-14/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14/item-4 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/337AC0000000066/20260624_508AC0000000046), retrieved 2026-09-18 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on General Rules for National Taxes — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-012, translated 2026-09-18 - This site's parser, version 211 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18