Overpayment - Kago no ukin

Japanese: 過誤納金 - かごのうきん

A general term for overpayments and erroneous payments. An overpayment is the amount of tax that is reduced by a reduction or cancellation judgment after the amount of tax determined by a valid (but illegal) tax return, tax reassessment, or assessment decision is paid or collected. An erroneous payment is the amount that should be returned, for example, when a payment or collection is made based on an invalid tax reassessment or assessment decision, when a payment or collection is made without compliance with laws and regulations before the tax amount is determined, when a payment or collection is made in excess of the amount of tax determined by a tax return or tax reassessment, or when a payment or collection is made in error for a tax liability that has expired due to the statute of limitations.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

過納金と誤納金の総称。過納金とは，いったん有効な(しかし違法な)納税申告･更正処分･賦課決定等によって確定された税額が納付または徴収されたのち，減額更正処分･取消判決等がなされることによって減少した税額に相当する金額である。誤納金とは，例えば無効な更正処分･賦課決定等に基づき納付･徴収された場合，税額が確定される前に法令に基づかず納付･徴収がなされた場合，納税申告･更正処分等によって確定した税額を超えて納付･徴収がなされた場合，あるいは時効により消滅した納税義務につき誤って納付･徴収がなされた場合に，返還されるべき金額をいう。

出典　株式会社平凡社世界大百科事典第２版について　情報

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