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

(更正又は決定による予納税額の還付)
第百六十条  居住者の各年分の所得税につき決定があつた場合において、その決定に係る第百二十条第一項第八号（予納税額の控除不足額）又は第百二十三条第二項第八号（予納税額）に掲げる金額があるときは、税務署長は、その者に対し、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。

(Refunding of Prepaid Taxes Based on Reassessment or Tax-Office Decision)
Article 160  If the district tax office director reaches a Tax-Office Decision on a Resident's income taxes for any year and the Tax-Office Decision involves an amount as set forth in Article 120, paragraph (1), item (viii) (Shortfall in Credit for Prepaid Taxes) or Article 123, paragraph (2), item (viii) (Prepaid Taxes), the district tax office director refunds the part of the prepaid taxes prescribed in those provisions which is equivalent to that amount (hereinafter referred to as "prepaid taxes" in this Article) to the Resident.一  第一項の規定による還付金その年分の所得税に係る確定申告期限の翌日から同項の決定があつた日までの日数(i)  a refund under paragraph (1):any day after the year's income tax Filing Deadline, up to the day on which the Tax-Office Decision referred to in that paragraph is reached;二  第二項の規定による還付金（その基因となつた更正が次のいずれにも該当しないもの及び次号に掲げるものを除く。）　その年分の所得税に係る確定申告期限の翌日から、次に掲げる場合の区分に応じそれぞれ次に掲げる日までの日数イ 第二項の更正に係る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ロ 第二項の更正が決定に係る更正である場合その決定があつた日(ii)  a refund under paragraph (2) (other than one caused by a Reassessment not falling under either of the following clauses, and other than one as set forth in the following item): any day after the year's income tax Filing Deadline, up to the day that is set forth in the relevant of the following clauses for the category of cases set forth in the clause:(a)  if the Tax Return subject to the Reassessment referred to in paragraph (2) is filed after the Filing Deadline:the day on which the Tax Return is filed;(b)  if the Reassessment referred to in paragraph (2) is a Reassessment of a Tax-Office Decision:the day on which the Tax-Office Decision is reached.三  第二項の規定による還付金のうち第百五十二条（各種所得の金額に異動を生じた場合の更正の請求の特例）に規定する事実が生じたことに基づいてされた更正に係るものその年分の所得税に係る確定申告期限の翌日からその更正があつた日までの日数(iii)  a refund under paragraph (2) linked to a Reassessment made based on the occurrence of a fact as prescribed in Article 152 (Special Provisions on Requests for Reassessment If Income in Each Class Changes):any day after the year's income tax Filing Deadline, up to the day on which the Reassessment is made.

居住者の各年分の所得税につき更正があつた場合において、その更正により第百二十条第一項第八号又は第百二十三条第二項第八号に掲げる金額が増加したときは、税務署長は、その者に対し、その増加した部分の金額に相当する予納税額を還付する。

If the amount set forth in Article 120, paragraph (1), item (viii) or Article 123, paragraph (2), item (viii) increases as a result of the Reassessment of a Resident's income taxes for any year, the district tax office director issues the Resident a refund of the prepaid taxes in an amount equivalent to the increase.一  第一項の規定による還付金その年分の所得税に係る確定申告期限の翌日から同項の決定があつた日までの日数(i)  a refund under paragraph (1):any day after the year's income tax Filing Deadline, up to the day on which the Tax-Office Decision referred to in that paragraph is reached;二  第二項の規定による還付金（その基因となつた更正が次のいずれにも該当しないもの及び次号に掲げるものを除く。）　その年分の所得税に係る確定申告期限の翌日から、次に掲げる場合の区分に応じそれぞれ次に掲げる日までの日数イ 第二項の更正に係る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ロ 第二項の更正が決定に係る更正である場合その決定があつた日(ii)  a refund under paragraph (2) (other than one caused by a Reassessment not falling under either of the following clauses, and other than one as set forth in the following item): any day after the year's income tax Filing Deadline, up to the day that is set forth in the relevant of the following clauses for the category of cases set forth in the clause:(a)  if the Tax Return subject to the Reassessment referred to in paragraph (2) is filed after the Filing Deadline:the day on which the Tax Return is filed;(b)  if the Reassessment referred to in paragraph (2) is a Reassessment of a Tax-Office Decision:the day on which the Tax-Office Decision is reached.三  第二項の規定による還付金のうち第百五十二条（各種所得の金額に異動を生じた場合の更正の請求の特例）に規定する事実が生じたことに基づいてされた更正に係るものその年分の所得税に係る確定申告期限の翌日からその更正があつた日までの日数(iii)  a refund under paragraph (2) linked to a Reassessment made based on the occurrence of a fact as prescribed in Article 152 (Special Provisions on Requests for Reassessment If Income in Each Class Changes):any day after the year's income tax Filing Deadline, up to the day on which the Reassessment is made.

税務署長は、前二項の規定による還付金の還付をする場合において、これらの規定に規定す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、これら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あわせて還付する。

If the district tax office director issues a refund under the preceding two paragraphs and the taxpayer has paid a tax on delinquency in respect of prepaid taxes in the year prescribed in those provisions, 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 those provisions.一  第一項の規定による還付金その年分の所得税に係る確定申告期限の翌日から同項の決定があつた日までの日数(i)  a refund under paragraph (1):any day after the year's income tax Filing Deadline, up to the day on which the Tax-Office Decision referred to in that paragraph is reached;二  第二項の規定による還付金（その基因となつた更正が次のいずれにも該当しないもの及び次号に掲げるものを除く。）　その年分の所得税に係る確定申告期限の翌日から、次に掲げる場合の区分に応じそれぞれ次に掲げる日までの日数イ 第二項の更正に係る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ロ 第二項の更正が決定に係る更正である場合その決定があつた日(ii)  a refund under paragraph (2) (other than one caused by a Reassessment not falling under either of the following clauses, and other than one as set forth in the following item): any day after the year's income tax Filing Deadline, up to the day that is set forth in the relevant of the following clauses for the category of cases set forth in the clause:(a)  if the Tax Return subject to the Reassessment referred to in paragraph (2) is filed after the Filing Deadline:the day on which the Tax Return is filed;(b)  if the Reassessment referred to in paragraph (2) is a Reassessment of a Tax-Office Decision:the day on which the Tax-Office Decision is reached.三  第二項の規定による還付金のうち第百五十二条（各種所得の金額に異動を生じた場合の更正の請求の特例）に規定する事実が生じたことに基づいてされた更正に係るものその年分の所得税に係る確定申告期限の翌日からその更正があつた日までの日数(iii)  a refund under paragraph (2) linked to a Reassessment made based on the occurrence of a fact as prescribed in Article 152 (Special Provisions on Requests for Reassessment If Income in Each Class Changes):any day after the year's income tax Filing Deadline, up to the day on which the Reassessment is made.

第一項又は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、第一項又は第二項の規定により還付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、次の各号に掲げる還付金については、当該各号に掲げる日数は、当該期間に算入しない。

When the amount of Interest on a refund under paragraph (1) or paragraph (2) 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 the prepaid taxes that are required to be refunded pursuant to the provisions of paragraph (1) or paragraph (2) 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 for a refund as set forth in one of the following items, none of the days set forth in the item are included as part of that period:一  第一項の規定による還付金その年分の所得税に係る確定申告期限の翌日から同項の決定があつた日までの日数(i)  a refund under paragraph (1):any day after the year's income tax Filing Deadline, up to the day on which the Tax-Office Decision referred to in that paragraph is reached;二  第二項の規定による還付金（その基因となつた更正が次のいずれにも該当しないもの及び次号に掲げるものを除く。）　その年分の所得税に係る確定申告期限の翌日から、次に掲げる場合の区分に応じそれぞれ次に掲げる日までの日数イ 第二項の更正に係る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ロ 第二項の更正が決定に係る更正である場合その決定があつた日(ii)  a refund under paragraph (2) (other than one caused by a Reassessment not falling under either of the following clauses, and other than one as set forth in the following item): any day after the year's income tax Filing Deadline, up to the day that is set forth in the relevant of the following clauses for the category of cases set forth in the clause:(a)  if the Tax Return subject to the Reassessment referred to in paragraph (2) is filed after the Filing Deadline:the day on which the Tax Return is filed;(b)  if the Reassessment referred to in paragraph (2) is a Reassessment of a Tax-Office Decision:the day on which the Tax-Office Decision is reached.三  第二項の規定による還付金のうち第百五十二条（各種所得の金額に異動を生じた場合の更正の請求の特例）に規定する事実が生じたことに基づいてされた更正に係るものその年分の所得税に係る確定申告期限の翌日からその更正があつた日までの日数(iii)  a refund under paragraph (2) linked to a Reassessment made based on the occurrence of a fact as prescribed in Article 152 (Special Provisions on Requests for Reassessment If Income in Each Class Changes):any day after the year's income tax Filing Deadline, up to the day on which the Reassessment is made.

第一項又は第二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) or paragraph (2) 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.一  第一項の規定による還付金その年分の所得税に係る確定申告期限の翌日から同項の決定があつた日までの日数(i)  a refund under paragraph (1):any day after the year's income tax Filing Deadline, up to the day on which the Tax-Office Decision referred to in that paragraph is reached;二  第二項の規定による還付金（その基因となつた更正が次のいずれにも該当しないもの及び次号に掲げるものを除く。）　その年分の所得税に係る確定申告期限の翌日から、次に掲げる場合の区分に応じそれぞれ次に掲げる日までの日数イ 第二項の更正に係る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ロ 第二項の更正が決定に係る更正である場合その決定があつた日(ii)  a refund under paragraph (2) (other than one caused by a Reassessment not falling under either of the following clauses, and other than one as set forth in the following item): any day after the year's income tax Filing Deadline, up to the day that is set forth in the relevant of the following clauses for the category of cases set forth in the clause:(a)  if the Tax Return subject to the Reassessment referred to in paragraph (2) is filed after the Filing Deadline:the day on which the Tax Return is filed;(b)  if the Reassessment referred to in paragraph (2) is a Reassessment of a Tax-Office Decision:the day on which the Tax-Office Decision is reached.三  第二項の規定による還付金のうち第百五十二条（各種所得の金額に異動を生じた場合の更正の請求の特例）に規定する事実が生じたことに基づいてされた更正に係るものその年分の所得税に係る確定申告期限の翌日からその更正があつた日までの日数(iii)  a refund under paragraph (2) linked to a Reassessment made based on the occurrence of a fact as prescribed in Article 152 (Special Provisions on Requests for Reassessment If Income in Each Class Changes):any day after the year's income tax Filing Deadline, up to the day on which the Reassessment is made.

第三項の規定による還付金については、還付加算金は、附さない。

Interest does not accrue on a refund under paragraph (3).一  第一項の規定による還付金その年分の所得税に係る確定申告期限の翌日から同項の決定があつた日までの日数(i)  a refund under paragraph (1):any day after the year's income tax Filing Deadline, up to the day on which the Tax-Office Decision referred to in that paragraph is reached;二  第二項の規定による還付金（その基因となつた更正が次のいずれにも該当しないもの及び次号に掲げるものを除く。）　その年分の所得税に係る確定申告期限の翌日から、次に掲げる場合の区分に応じそれぞれ次に掲げる日までの日数イ 第二項の更正に係る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ロ 第二項の更正が決定に係る更正である場合その決定があつた日(ii)  a refund under paragraph (2) (other than one caused by a Reassessment not falling under either of the following clauses, and other than one as set forth in the following item): any day after the year's income tax Filing Deadline, up to the day that is set forth in the relevant of the following clauses for the category of cases set forth in the clause:(a)  if the Tax Return subject to the Reassessment referred to in paragraph (2) is filed after the Filing Deadline:the day on which the Tax Return is filed;(b)  if the Reassessment referred to in paragraph (2) is a Reassessment of a Tax-Office Decision:the day on which the Tax-Office Decision is reached.三  第二項の規定による還付金のうち第百五十二条（各種所得の金額に異動を生じた場合の更正の請求の特例）に規定する事実が生じたことに基づいてされた更正に係るものその年分の所得税に係る確定申告期限の翌日からその更正があつた日までの日数(iii)  a refund under paragraph (2) linked to a Reassessment made based on the occurrence of a fact as prescribed in Article 152 (Special Provisions on Requests for Reassessment If Income in Each Class Changes):any day after the year's income tax Filing Deadline, up to the day on which the Reassessment is made.

前三項に定めるもののほか、第一項又は第二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第一項から第三項まで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 way of Appropriating refunds under paragraph (1) and paragraph (2) (and Interest on such refunds) and for other necessary particulars concerning the application of the provisions of paragraphs (1) through (3).一  第一項の規定による還付金その年分の所得税に係る確定申告期限の翌日から同項の決定があつた日までの日数(i)  a refund under paragraph (1):any day after the year's income tax Filing Deadline, up to the day on which the Tax-Office Decision referred to in that paragraph is reached;二  第二項の規定による還付金（その基因となつた更正が次のいずれにも該当しないもの及び次号に掲げるものを除く。）　その年分の所得税に係る確定申告期限の翌日から、次に掲げる場合の区分に応じそれぞれ次に掲げる日までの日数イ 第二項の更正に係る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ロ 第二項の更正が決定に係る更正である場合その決定があつた日(ii)  a refund under paragraph (2) (other than one caused by a Reassessment not falling under either of the following clauses, and other than one as set forth in the following item): any day after the year's income tax Filing Deadline, up to the day that is set forth in the relevant of the following clauses for the category of cases set forth in the clause:(a)  if the Tax Return subject to the Reassessment referred to in paragraph (2) is filed after the Filing Deadline:the day on which the Tax Return is filed;(b)  if the Reassessment referred to in paragraph (2) is a Reassessment of a Tax-Office Decision:the day on which the Tax-Office Decision is reached.三  第二項の規定による還付金のうち第百五十二条（各種所得の金額に異動を生じた場合の更正の請求の特例）に規定する事実が生じたことに基づいてされた更正に係るものその年分の所得税に係る確定申告期限の翌日からその更正があつた日までの日数(iii)  a refund under paragraph (2) linked to a Reassessment made based on the occurrence of a fact as prescribed in Article 152 (Special Provisions on Requests for Reassessment If Income in Each Class Changes):any day after the year's income tax Filing Deadline, up to the day on which the Reassessment is made.