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

(退職所得の選択課税による還付)
第百七十三条  第百六十九条（課税標準）に規定する非居住者がその支払を受ける第百七十一条（退職所得についての選択課税）に規定する退職手当等につき次編第五章（非居住者又は法人の所得に係る源泉徴収）の規定の適用を受ける場合において、当該退職手当等につき同条の選択をするときは、その者は、当該退職手当等に係る所得税の還付を受けるため、その年の翌年一月一日（同日前に同条に規定する退職手当等の総額が確定した場合には、その確定した日）以後に、税務署長に対し、次に掲げる事項を記載した申告書を提出することができる。

(Issuance of a Refund Due to Elective Treatment for Taxation of Retirement Income)
Article 173  If a Nonresident prescribed in Article 169 (Tax Base) is subject to Part IV, Chapter V (Withholding from the Income of Nonresidents and Corporations), as regards severance pay or other such compensation as prescribed in Article 171 (Elective Treatment for Taxation of Retirement Income) that is paid thereto and elects to have that severance pay or other such compensation taxed as referred to in that Article, the Nonresident may file a return with the district tax office director on or after January 1 of the following year (or on or after the day that the total amount of the severance pay and other such compensation as prescribed in Article 171 becomes fixed, if this is before January 1 of the following year), giving the following information, so as to be issued an income tax refund for that severance pay or other such compensation:一  前条第二項第一号に掲げる退職手当等の総額及び所得税の額(i)  the total severance pay and other such compensation and income taxes as set forth in paragraph (2), item (i) of the preceding Article;二  前条第二項第二号に掲げる所得税の額(ii)  income taxes as set forth in paragraph (2), item (ii) of the preceding Article;三  前号に掲げる所得税の額から第一号に掲げる所得税の額を控除した金額(iii)  income taxes as set forth in the preceding item, less income taxes as set forth in item (i);四  前条第二項第四号及び第五号に掲げる事項その他財務省令で定める事項(iv)  the information set forth in paragraph (2), item (iv) and item (v) of the preceding Article, and the information prescribed by Ministry of Finance Order.

前項の規定による申告書の提出があつた場合には、税務署長は、同項第三号に掲げる金額に相当する所得税を還付する。

When a return under the preceding paragraph is filed, the district tax office director issues an income tax refund in an amount equivalent to what is set forth in item (iii) of that paragraph.一  前条第二項第一号に掲げる退職手当等の総額及び所得税の額(i)  the total severance pay and other such compensation and income taxes as set forth in paragraph (2), item (i) of the preceding Article;二  前条第二項第二号に掲げる所得税の額(ii)  income taxes as set forth in paragraph (2), item (ii) of the preceding Article;三  前号に掲げる所得税の額から第一号に掲げる所得税の額を控除した金額(iii)  income taxes as set forth in the preceding item, less income taxes as set forth in item (i);四  前条第二項第四号及び第五号に掲げる事項その他財務省令で定める事項(iv)  the information set forth in paragraph (2), item (iv) and item (v) of the preceding Article, and the information prescribed by Ministry of Finance Order.

前項の場合において、同項の申告書に記載された第一項第二号に掲げる所得税の額（次編第五章の規定により徴収されるべきものに限る。）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 income taxes set forth in paragraph (1), item (ii) which are indicated in the return referred to in the preceding paragraph (limited to income taxes that are required to be withheld pursuant to the provisions of Part IV, Chapter V) 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 income taxes not yet paid over is not refunded until those income taxes are paid over.一  前条第二項第一号に掲げる退職手当等の総額及び所得税の額(i)  the total severance pay and other such compensation and income taxes as set forth in paragraph (2), item (i) of the preceding Article;二  前条第二項第二号に掲げる所得税の額(ii)  income taxes as set forth in paragraph (2), item (ii) of the preceding Article;三  前号に掲げる所得税の額から第一号に掲げる所得税の額を控除した金額(iii)  income taxes as set forth in the preceding item, less income taxes as set forth in item (i);四  前条第二項第四号及び第五号に掲げる事項その他財務省令で定める事項(iv)  the information set forth in paragraph (2), item (iv) and item (v) of the preceding Article, and the information prescribed by Ministry of Finance Order.

第二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、第一項の規定による申告書の提出があつた日（同日後に納付された前項に規定する所得税の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 (2) is calculated, the period referred to in Article 58, paragraph (1) of the Act on General Rules for National Taxes (Interest on Refunds) which serves as the basis for the calculation is the period beginning on the day after that on which the return is filed pursuant to the provisions of paragraph (1) (or beginning on the day after that on which any income taxes which are subject to a refund as prescribed in the preceding paragraph are paid, if this is after the date on which the return is filed) 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  前条第二項第一号に掲げる退職手当等の総額及び所得税の額(i)  the total severance pay and other such compensation and income taxes as set forth in paragraph (2), item (i) of the preceding Article;二  前条第二項第二号に掲げる所得税の額(ii)  income taxes as set forth in paragraph (2), item (ii) of the preceding Article;三  前号に掲げる所得税の額から第一号に掲げる所得税の額を控除した金額(iii)  income taxes as set forth in the preceding item, less income taxes as set forth in item (i);四  前条第二項第四号及び第五号に掲げる事項その他財務省令で定める事項(iv)  the information set forth in paragraph (2), item (iv) and item (v) of the preceding Article, and the information prescribed by Ministry of Finance Order.

前二項に定めるもののほか、第二項の還付の手続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 two paragraphs, Cabinet Order provides for the procedures for issuing a refund as referred to in paragraph (2) and for other necessary particulars concerning the application of the provisions of that paragraph.一  前条第二項第一号に掲げる退職手当等の総額及び所得税の額(i)  the total severance pay and other such compensation and income taxes as set forth in paragraph (2), item (i) of the preceding Article;二  前条第二項第二号に掲げる所得税の額(ii)  income taxes as set forth in paragraph (2), item (ii) of the preceding Article;三  前号に掲げる所得税の額から第一号に掲げる所得税の額を控除した金額(iii)  income taxes as set forth in the preceding item, less income taxes as set forth in item (i);四  前条第二項第四号及び第五号に掲げる事項その他財務省令で定める事項(iv)  the information set forth in paragraph (2), item (iv) and item (v) of the preceding Article, and the information prescribed by Ministry of Finance Order.