In cases where the decisions are rendered for provisional payment in the first and second instances and the decision for provisional payment in the first instance has already been executed, execution of that decision shall be deemed to be execution of the final decision of provisional payment in the second instance, to the extent that said provisional payment was within the limit of the amount that was ordered to be paid in the decision for provisional payment in the second instance.
第一審と第二審とにおいて、仮納付の裁判があつた場合に、第一審の仮納付の裁判について既に執行があつたときは、その執行は、これを第二審の仮納付の裁判で納付を命ぜられた金額の限度において、第二審の仮納付の裁判についての執行とみなす。
In the case set forth in the preceding paragraph, when the amount procured through the execution of the decision for provisional payment in the first instance exceeds the amount which was ordered to be paid in the decision for provisional payment in the second instance, such excess amount shall be returned.
前項の場合において、第一審の仮納付の裁判の執行によつて得た金額が第二審の仮納付の裁判で納付を命ぜられた金額を超えるときは、その超過額は、これを還付しなければならない。