Article 26-(5). In case there is the income tax which is allowed to be deducted from the corporation tax on the income for each accounting period of a corporation in accordance with the provision of Article 10 but could not actually be deducted from the said corporation tax, in the income tax paid in the said accounting period in accordance with the provisions of Article 18 of the Income Tax Law or Article 19 paragraph 1 of the Law for Temporary Exceptions to the Income Tax Law, if the said corporation requests the refund to the Government at the same time of filing the return of the said accounting period under the provisions of Article 18 or Article 21 or the return under the provisions of Article 23 which states the matters as provided for in Article 18 or Article 21, the Government shall refund the said income tax as may be prescribed by Order. The corporation which intends to request for the refund of income tax under the provision of the preceding paragraph, shall file the written application with the Government stating therein the income tax paid in the said accounting period, the income tax which is allowed to be deducted from the corporation tax in accordance with the provisions of Article 10, the income tax which could not actually be deducted from the corporation tax for the said accounting period and other matters as may be prescribed by Order. In the case where the refund of the amount (including the amount to be added in accordance with the provision of paragraph 4) under the provision of paragraph 1 is made, if there are unpaid national taxes and disposal charges of delinquency, the said amount shall be appropriated for these national taxes and charges. In the case where the Government refunds the amount of income tax under the provision of paragraph 1, the Government shall add to the said amount of income tax to be refunded or to be appropriated, an amount computed by applying the rate of 4 sen per 100 yen per diem to the said amount depending on the period of term between the day following the due date of filing the return (in the case where the said return is the return under the provisions of Article 23, the day on which the said return was filed) which was filed simultaneously with the request for the refund of the said amount and the day when the said amount of refund is actually paid out or appropriated in accordance with the provision of the preceding paragraph. The provision of the preceding paragraph shall not apply to the case where the amount to be refunded which is the basis of the computation of the amount to be added in accordance with the provision of the same paragraph is less than 1,000 yen. A fraction less than 1,000 yen in the said amount to be added shall be omitted in the computation. In the case where the amount to be added in accordance with the provision of paragraph 4 is less than 10 yen, the said amount shall not be added. A fraction less than 10 yen in the said amount to be added shall be omitted.