第一項
Supplementary Provisions, Article 3, paragraph (1)
新法第五十八条の規定は、この法律の施行後に支払決定又は充当をする国税（その滞納処分費を含む。）に係る還付金又は過誤納金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、なお従前の例による。
The provisions of Article 58 of the new Act apply to the amount to be added to a refund or an overpayment or payment by mistake pertaining to national tax (including its expenses for the delinquent tax collection procedure) for which a payment decision is made or which is appropriated after the enforcement of this Act; provided, however, that the provisions then in force continue to govern the calculation of all or part of the amount to be added that corresponds to the period before the enforcement of this Act.