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(源泉徴収税額等の還付)
第百三十八条  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条第一項第四号若しくは第六号（源泉徴収税額等の控除不足額）又は第百二十三条第二項第六号若しくは第七号（源泉徴収税額等）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所得税を還付する。

(Refunding Tax Withheld)
Article 138  If a Tax Return is filed which indicates any of the amounts set forth in Article 120, paragraph (1), item (iv) or item (vi) (Shortfall in Credit for Tax Withheld) or Article 123, paragraph (2), item (vi) or item (vii) (Amount of Taxes Withheld), the district tax office director refunds an amount of income taxes equivalent thereto to the person filing the return.一  第一項の確定申告書がその確定申告期限までに提出された場合その確定申告期限(i)  if the Tax Return referred to in paragraph (1) is filed by the Filing Deadline:the Filing Deadline;二  第一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その提出の日(ii)  if the Tax Return referred to in paragraph (1) is filed after the Filing Deadline:the day on which the Tax Return is filed.

前項の場合において、同項の確定申告書に記載された第百二十条第一項第六号又は第百二十三条第二項第七号に規定する源泉徴収税額のうちにまだ納付されていないものがあるときは、前項の規定による還付金の額のうちその納付されていない部分の金額に相当する金額については、その納付があるまでは、還付しない。

In a case as referred to in the preceding paragraph, if any part of the tax withheld as prescribed in Article 120, paragraph (1), item (vi) or Article 123, paragraph (2), item (vii) which is indicated in a Tax Return as referred to in the preceding paragraph has not yet been paid over to the national government, an amount equivalent to the part of the refund under the preceding paragraph which is from tax withheld that has not yet been paid over is not refunded until that part of the tax withheld is paid over.一  第一項の確定申告書がその確定申告期限までに提出された場合その確定申告期限(i)  if the Tax Return referred to in paragraph (1) is filed by the Filing Deadline:the Filing Deadline;二  第一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その提出の日(ii)  if the Tax Return referred to in paragraph (1) is filed after the Filing Deadline:the day on which the Tax Return is filed.

第一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、次の各号に掲げる場合の区分に応じ当該各号に掲げる日（同日後に納付された前項に規定する源泉徴収税額に係る還付金については、その納付の日）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。

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 the day that is set forth in each of the following items for the category of case set forth in the item (or beginning on the day after that on which any tax withheld that is subject to a refund as prescribed in the preceding paragraph is paid over to the national government, if this is after the date set forth in the relevant item), 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):一  第一項の確定申告書がその確定申告期限までに提出された場合その確定申告期限(i)  if the Tax Return referred to in paragraph (1) is filed by the Filing Deadline:the Filing Deadline;二  第一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その提出の日(ii)  if the Tax Return referred to in paragraph (1) is filed after the Filing Deadline:the day on which the Tax Return is filed.

第一項の規定による還付金を同項の確定申告書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、還付加算金を附さないものとし、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。

If a refund under paragraph (1) is Appropriated to cover unpaid income taxes in the year of the Tax Return referred to in that paragraph, 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.一  第一項の確定申告書がその確定申告期限までに提出された場合その確定申告期限(i)  if the Tax Return referred to in paragraph (1) is filed by the Filing Deadline:the Filing Deadline;二  第一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その提出の日(ii)  if the Tax Return referred to in paragraph (1) is filed after the Filing Deadline:the day on which the Tax Return is filed.

前三項に定めるもののほか、第一項の還付の手続、同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 prescribed in the preceding three paragraphs, Cabinet Order provides for the procedures for issuing a refund as referred to in paragraph (1), the way of Appropriating a refund under that paragraph (and Interest thereon), and other necessary particulars concerning the application of the provisions of that paragraph.一  第一項の確定申告書がその確定申告期限までに提出された場合その確定申告期限(i)  if the Tax Return referred to in paragraph (1) is filed by the Filing Deadline:the Filing Deadline;二  第一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その提出の日(ii)  if the Tax Return referred to in paragraph (1) is filed after the Filing Deadline:the day on which the Tax Return is filed.