Supplementary Provisions, Article 5Application of Provisions on Interest on Refund
第五条（還付加算金に関する規定の適用）
The provisions of Article 17-4 of the New Act apply to the amount to be added to overpayments or payments by mistake for which a decision to disburse for refund is made, or appropriation is carried out, on or after the date of effect of this Act; provided, however, that the provisions then in force continue to govern the calculation of the amount of that interest on refund corresponding to a period before that date.
The same as the preceding paragraph also applies to the amount to be added under Article 73-2, paragraph (9) of the New Act as applied mutatis mutandis under Article 73-27, paragraph (2) (including as applied mutatis mutandis under Article 73-27-2, paragraph (3) and Article 73-27-5, paragraph (3)), Article 73-27-3, paragraph (5) (including as applied mutatis mutandis under Article 73-27-4, paragraph (2)) and Article 73-28, paragraph (2) of the New Act.
新法第七十三条の二十七第二項（第七十三条の二十七の二第三項及び第七十三条の二十七の五第三項において準用する場合を含む。）、第七十三条の二十七の三第五項（第七十三条の二十七の四第二項において準用する場合を含む。）及び第七十三条の二十八第二項において準用する新法第七十三条の二第九項の規定により加算すべき金額についても、また前項と同様とする。
interest on refundmachine translation
「還付加算金」
Interest the head of a local government (地方団体の長) adds when refunding an overpayment or payment by mistake (過誤納金) or applying it to other sums, at 7.3% a year for the days from the day after a date Article 17-4, paragraph 1 sets for each kind of overpayment until the refund is decided or the sum applied.
Short name set inArticle 17-4, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Act No. 80 of 1963.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
date of effectmachine translation
「施行の日」
In the supplementary provisions (附則) of Act No. 80 of 1963, 1 October 1963, the date the main text of Article 1 of those supplementary provisions sets for that Act to come into effect.
Defined inSupplementary Provisions, Article 2, paragraph (1)