The provisions of Article 28, paragraphs (9) and (11) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake apply mutatis mutandis in the case where there has been an Appropriation or refund of income tax and special income tax for reconstruction under paragraph (3) or (4) of the preceding Article as applied with the replacement of terms pursuant to the preceding paragraph.