In the case where interest on refund prescribed in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes is calculated for a refund under paragraph (1), the period referred to in that paragraph that forms the basis for the calculation is the period from the day following the day on which one month has elapsed from the day on which the claim for refund under paragraph (1) was made until the day on which the decision to pay the refund is made or the day on which Appropriation of that refund is made (or, if there is a day before that date on which the refund became suitable for Appropriation, that day).