Supplementary Provisions, Article 3Transitional Measures for Interest on Refund
第三条（還付加算金に関する経過措置）
The provisions of Article 58 of the New Act apply to the amount to be added to a refund or an overpayment or payment by mistake pertaining to national tax (including its expenses for the delinquent tax collection procedure) for which a decision to pay is made or which is appropriated after the enforcement of this Act; provided, however, that the provisions then in force continue to govern the calculation of all or part of the amount to be added that corresponds to the period before the enforcement of this Act.
national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
refundmachine translation
「還付金」
A refund of national tax due to a taxpayer under the national tax laws.
Short name set inArticle 2, paragraph (1), item (vi)
the New Actmachine translation
「新法」
This Act as amended by Act No. 8 of 1970.
Short name set inSupplementary Provisions, Article 2, paragraph (1)