Supplementary Provisions, Article 2Transitional Measures Concerning Delinquency Charges and Interest on Refund
第二条（延滞金及び還付加算金に関する経過措置）
The provisions of Article 3-2 and Article 12, paragraph (2) of the Supplementary Provisions of the Local Tax Act as amended (hereinafter referred to as the "New Act") apply to the portion of delinquency charges and interest on refund corresponding to the period on or after January 1, 2000, and for the portion corresponding to the period before that date, the provisions then in force continue to govern.
interest on refundmachine translation
「還付加算金」
Interest the head of a local government (地方団体の長) adds when refunding an overpayment or payment by mistake (過誤納金) or applying it to other sums, at 7.3% a year for the days from the day after a date Article 17-4, paragraph 1 sets for each kind of overpayment until the refund is decided or the sum applied.
Short name set inArticle 17-4, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Act No. 15 of 1999.
Short name set inSupplementary Provisions, Article 2, paragraph (1)