Right to claim refund

…Both are unjust enrichment of the national and local governments, and must be refunded without delay (National Tax General Law, Article 56, Local Tax Law, Article 17). In the case of overpayment, the taxpayer can assert the right to claim the return of unjust enrichment (refund claim) only after the disputed tax return, tax reassessment, etc. has been reduced or cancelled by a reduction reassessment or judgment, but in the case of erroneous payment, no such procedure is required. Refund [Kimura Hironosuke]. …

*Some of the terminology used to refer to the "right to claim a refund" is listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…両者は国･地方公共団体の不当利得であり，遅滞なく還付しなければならない(国税通則法56条，地方税法17条)。過納金の場合には係争の納税申告･更正処分等が減額更正･判決等により減額･取消しされた後，はじめて，納税者は不当利得返還請求権(還付請求権)を主張しうるが，誤納金の場合にはかかる手続を要しない。還付金【木村 弘之亮】。…

※「還付請求権」について言及している用語解説の一部を掲載しています。

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