Where a Reassessment is made based on a request for Reassessment under the preceding paragraph, when interest on refund is calculated for a refund under Article 159, paragraph (2) (Refund of Withheld Tax and Similar Amounts upon Reassessment or Determination) of the new Act (including as applied mutatis mutandis pursuant to Article 168 (Application Mutatis Mutandis to Nonresidents) of the new Act), the period referred to in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes which serves as the basis for that calculation is the period from the effective date to the date on which the decision to pay out that refund is made or the date on which an Appropriation of that refund is made (or, if there is a date before that date on which the refund became suitable for Appropriation, that date).