第二項
Supplementary Provisions, Article 4, paragraph (2)
平成二十三年十二月三十一日以前に支払決定又は充当をした第一条の規定による改正前の所得税法（以下附則第九条までにおいて「旧所得税法」という。）第百五十九条又は第百六十条の規定による還付金に係る還付加算金については、なお従前の例による。
The provisions then in force continue to govern interest on refund for refunds under Article 159 or 160 of the Income Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "former Income Tax Act" through Article 9 of the Supplementary Provisions) for which a determination of payment or Appropriation was made on or before December 31, 2011.