Supplementary Provisions, Article 5 — Act on General Rules for National Taxes — japanlaw

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Supplementary Provisions, Article 5Transitional Measures for Interest on Refund

第五条（還付加算金に関する経過措置）

The provisions of Article 58 (Interest on Refund) apply to the amount to be added to a refund, etc. for which a payment decision is made or which is appropriated after the enforcement of this Act; provided, however, that the calculation of all or part of the amount to be added that corresponds to the period before the enforcement of this Act is governed by the former tax laws.

第五十八条（還付加算金）の規定は、この法律の施行後に支払決定又は充当をする還付金等に加算すべき金額について適用する。ただし、当該加算すべき金額の全部又は一部でこの法律の施行前の期間に対応するものの計算については、従前の税法の例による。

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Nothing in this collection refers to this provision.

Defined terms3

interest on refund
還付加算金（かんぷかさんきん）
Interest the tax authority adds when it refunds a refund, etc. (還付金等) or applies it to other tax, at 7.3% a year from the day after a date set by Article 58 until the refund is decided or applied (or for the period another tax law sets).
第一項
former tax laws
従前の税法（じゅうぜんのぜいほう）
The national tax laws as they stood before this Act came into effect on 1 April 1962; things done under them for which this Act has an equivalent provision are treated as done under this Act.
第一項
refund, etc.
還付金等（かんぷきんとう）
A refund (還付金) or an overpayment or mistaken payment of national tax (過誤納金), which the tax authority must pay back in money without delay.
第一項

This version

as amended by Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Civil Code, etc. (Act No. 46 of 2026)民法等の一部を改正する法律の施行に伴う関係法律の整備等に関する法律

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