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Supplementary Provisions, Article 8Transitional Measures Concerning Refunds Relating to the Amount of Income Tax

第八条（所得税額に係る還付金に関する経過措置）

The provisions of Article 268 (Order of Appropriation of Amounts of Income Tax to Be Refunded) of the New Order (including as applied mutatis mutandis pursuant to Article 278, paragraph (2) (Calculation, etc. of Refund Amount of Delinquent Tax on Prepaid Taxes by Reassessment or Determination) of the New Order) apply to cases where the Appropriation prescribed in these provisions is made on or after the Effective Date.

新令第二百六十八条（還付すべき所得税額の充当の順序）（新令第二百七十八条第二項（更正又は決定による予納税額に係る延滞税の還付金額の計算等）において準用する場合を含む。）の規定は、施行日以後にこれらの規定に規定する充当をする場合について適用する。