Supplementary Provisions, Article 4, paragraph (2)
第二項
The provisions then in force continue to govern interest on refund for refunds under Article 159 or 160 of the Income Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "former Income Tax Act" through Article 9 of the Supplementary Provisions) for which a determination of payment or Appropriation was made on or before December 31, 2011.