第三項
Supplementary Provisions, Article 20, paragraph (3)
第一項の規定による還付金について国税通則法第五十八条第一項（還付加算金）に規定する還付加算金を計算する場合には、その計算の基礎となる同項の期間は、第一項の規定による還付の請求があつた日から一月を経過する日の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。
In the case where interest on refund prescribed in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes is calculated for a refund under paragraph (1), the period referred to in that paragraph that forms the basis for the calculation is the period from the day following the day on which one month has elapsed from the day on which the claim for refund under paragraph (1) was made until the day on which the decision to pay the refund is made or the day on which an Appropriation of that refund is made (or, if there is a day before that date on which the refund became suitable for Appropriation, that day).