With regard to the application of the provisions of Article 97-2, paragraph (10) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i), (a) of that paragraph) in the case where the special refund payment decision date prescribed in item (i), (a) of that paragraph falls on or after January 1, 2012, the phrase "and also" in item (i), (a) is deemed to be replaced with "in the case where it is", the phrase "if it is an amount" with "when it is an amount", and the phrase "excluding)" with "excluding), and when the amount serving as the basis for the amount of that refund is an amount equivalent to the amount listed in Article 120, paragraph (1), item (vi) or Article 123, paragraph (2), item (vii) of the Income Tax Act, it is the number of days of the period under the provisions of Article 159, paragraph (4) of the Income Tax Act before the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011)".