Supplementary Provisions, Article 46Refund of Interest Levy Amount on Interest, etc. on Employee Asset-Formation Housing Savings, etc. Relating to the Great East Japan Earthquake

Where, as a result of the occurrence, during the period from March 11, 2011 to the day before the day of enforcement of the Earthquake Special Provisions Act, of a fact listed in the items of Article 3, paragraph (1) of the Supplementary Provisions of the Earthquake Special Provisions Act, there is an amount of interest levy collected pursuant to the provisions of Article 71-10, paragraph (2) on the interest, distributions of proceeds or gains specified in those items, and that fact arose from damage suffered due to the Great East Japan Earthquake, if a worker prescribed in Article 4-2, paragraph (1) of the Act on Special Measures Concerning Taxation who has that collected amount of interest levy has, as provided by Cabinet Order, by March 10, 2012, requested the prefectural governor of the location of the business office, etc. prescribed in Article 24, paragraph (8) pertaining to that collected interest levy to refund the amount of that collected interest levy, the prefecture where that business office, etc. is located must refund the amount of that collected interest levy, or appropriate it to the unpaid local government levies of that worker, in accordance with the rules of Article 17, Article 17-2 and Article 17-4. In this case, in Article 17-4, paragraph (1), "in accordance with the classification of overpayments or payments by mistake set out in the following items, add to the amount to be refunded or appropriated an amount calculated by multiplying that amount by a rate of 7.3 percent per annum for the number of days in the period from the day following the day specified in the relevant item" is deemed to be replaced with "add to the amount to be refunded or appropriated an amount calculated by multiplying that amount by a rate of 7.3 percent per annum for the number of days in the period from the day following the day on which one month has elapsed from the day of the request for refund under Article 46 of the Supplementary Provisions".