第一項
Supplementary Provisions, Article 5, paragraph (1)
第五十八条（還付加算金）の規定は、この法律の施行後に支払決定又は充当をする還付金等に加算すべき金額について適用する。ただし、当該加算すべき金額の全部又は一部でこの法律の施行前の期間に対応するものの計算については、従前の税法の例による。
The provisions of Article 58 (Interest on Refund) apply to the amount to be added to a refund, etc. for which a payment decision is made or which is appropriated after the enforcement of this Act; provided, however, that the calculation of all or part of the amount to be added that corresponds to the period before the enforcement of this Act is governed by the former tax laws.