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