If the special base rate for interest on refund for each year (meaning the rate obtained by adding 0.5 percent per annum to the average lending rate) is less than 7.3 percent per annum, for the purpose of applying the provisions of Article 58, paragraph (1) of the Act on General Rules for National Taxes to the interest on refund (meaning the interest on refund prescribed in Article 58, paragraph (1) of that Act; hereinafter referred to as "interest on refund" in this Article and in paragraph (1) of the following Article) corresponding to the part of the period serving as the basis for calculating the interest on refund that falls within that year, the phrase "7.3 percent per annum" in that paragraph is deemed to be replaced with "the special base rate for interest on refund prescribed in Article 95 (Special Provisions on the Rate of Interest on Refund) of the Act on Special Measures Concerning Taxation".
各年の還付加算金特例基準割合（平均貸付割合に年〇・五パーセントの割合を加算した割合をいう。）が年七・三パーセントの割合に満たない場合には、国税通則法第五十八条第一項に規定する還付加算金（以下この条及び次条第一項において「還付加算金」という。）の計算の基礎となる期間であつてその年に含まれる期間に対応する還付加算金についての同法第五十八条第一項の規定の適用については、同項中「年七・三パーセントの割合」とあるのは、「租税特別措置法第九十五条（還付加算金の割合の特例）に規定する還付加算金特例基準割合」とする。