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 decision to pay 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.
refund, etc.machine translation
「還付金等」
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.
Short name set inArticle 56, paragraph (1)
interest on refund
「還付加算金」
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).
Short name set inArticle 58, paragraph (1)
Former Tax Lawsmachine translation
「従前の税法」
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.
Short name set inSupplementary Provisions, Article 2, paragraph (1)