法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(確定申告又は連結確定申告に係る更正による所得税額等の還付)
第百三十三条  内国法人の提出した確定申告書又は連結確定申告書に係る法人税につき更正があつた場合において、その更正により第七十四条第一項第三号（所得税額等の控除不足額）又は第八十一条の二十二第一項第三号（連結確定申告書に係る所得税額等の控除不足額）に掲げる金額が増加したときは、税務署長は、その内国法人に対し、その増加した部分の金額に相当する税額を還付する。

Refund of Income Tax Due to a Reassessment Related to a Final Return or a Consolidated Final Return
Article 133  In the case where a reassessment has been made with regard to corporation tax pertaining to a tax return or consolidated tax return that a domestic corporation has filed, when any amount listed in Article 74, paragraph (1), item (iii) (Insufficient Income Tax Credit) or Article 81-22, paragraph (1), item (iii) (Insufficient Income Tax Creditin a Consolidated Tax Return) has increased as a result of the reassessment, the district director of the tax office refunds tax equivalent to the amount of the increase to the domestic corporation.

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、前項の確定申告書又は連結確定申告書の提出期限（これらの申告書が期限後申告書である場合には、これらの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。

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 Refunds) of the Act on General Rules for National Taxes, which is the basis of the calculation, is to be the period from the day following the due date for filing a tax return or consolidated tax return set forth in the preceding paragraph (in the case where such return is a return filed after the due date, from the following the day on which such return was filed) up to the day on which payment of the refund is decided or the day on which the refund is appropriated (in the case where appropriation has become possible before the date of appropriation, the day on which it becomes possible).

第一項の規定による還付金を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又は同項の連結確定申告書に係る連結事業年度の連結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。

In the case where a refund pursuant to the provisions of paragraph (1) is appropriated for the unpaid portion of the corporation tax on income for the business year pertaining to a tax return set forth in the paragraph or the corporation tax on consolidated income for the consolidated business year pertaining to a consolidated tax return set forth in the paragraph, interest on the refund is not added to the portion of the refund to be used for appropriation and any delinquent tax and interest tax are to be exempted with regard to the portion of the corporation tax that is to be appropriated.

前二項に定めるもののほか、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の規定の適用に関し必要な事項は、政令で定める。

Beyond what is provided for in the preceding two paragraphs, methods for appropriation of a refund (including interest on a refund related thereto) pursuant to the provisions of paragraph (1), and other necessary matters concerning the application of the provisions of the paragraph are specified by Cabinet Order.