When calculating interest on refund prescribed in Article 58, paragraph (1) of the Act on General Rules for National Taxes for a refund under paragraph (1), the period under that paragraph which forms the basis of the calculation is the period from the day following the day on which one month has elapsed from the day on which the request for the refund under paragraph (1) was made, to the day of the decision to pay for that refund or the day on which an Appropriation of that refund is made (where the refund became eligible for Appropriation before that day, the day on which it became so eligible).