Supplementary Provisions, Article 3Transitional Measures Concerning Delinquency Charges and Interest on Refund
第三条（延滞金及び還付加算金に関する経過措置）
The provisions of Article 3-2, paragraphs (1) through (5) of the Supplementary Provisions of the New Act apply to delinquency charges and interest on refund corresponding to the period on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions, and the provisions then in force continue to govern delinquency charges and interest on refund corresponding to the period before that date.
新法附則第三条の二第一項から第五項までの規定は、附則第一条第二号に掲げる規定の施行の日以後の期間に対応する延滞金及び還付加算金について適用し、同日前の期間に対応する延滞金及び還付加算金については、なお従前の例による。
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 Article 1 of Act No. 5 of 2020.
Short name set inSupplementary Provisions, Article 2, paragraph (1)