Supplementary Provisions, Article 8-3Refund of Amount of Interest Levy on Interest, etc. on Property Accumulation Housing Savings, etc. in Relation to the Great Hanshin-Awaji Earthquake

If, during the period from January 17, 1995 until the day preceding the effective date of the Act Partially Amending the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 48 of 1995), there is an amount of interest levy collected under Article 71-10, paragraph (2) on the interest, distribution of proceeds or gains specified in the relevant items, by reason of the occurrence of the facts set forth in the items of Article 5, paragraph (1) of the Supplementary Provisions of that Act, and those facts arose from damage suffered in the Great Hanshin-Awaji Earthquake, and 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 requests, as provided by Cabinet Order, by September 30 of that year, the prefectural governor of the place where the business office, etc. prescribed in Article 24, paragraph (8) pertaining to that collected interest levy is located, to refund that collected amount of interest levy, the prefecture in which that business office, etc. is located must, in accordance with the rules of Articles 17, 17-2 and 17-4, refund that collected amount of interest levy or appropriate it to the unpaid local government levies of that worker. In this case, the phrase "the day specified in each of the following items for the category of overpayment or payment by mistake set forth in that item" in Article 17-4, paragraph (1) is deemed to be replaced with "the day on which one month elapses from the day on which a request for refund under Article 8-3 of the Supplementary Provisions was made".