Supplementary Provisions, Article 91Transitional Measures Concerning Payment of Special Refunds
第九十一条（特別還付金の支給に関する経過措置）
The provisions of Article 97-2, paragraphs (10) and (22) of the New Act on Special Measures Concerning Taxation apply to the part of the additional amount prescribed in paragraph (10) of that Article and the delinquent charge referred to in paragraph (21) of that Article that corresponds to the period on or after January 1, 2014, and with regard to the part of that additional amount and that delinquent charge that corresponds to the period before that date, the provisions then in force continue to govern.
新租税特別措置法第九十七条の二第十項及び第二十二項の規定は、同条第十項に規定する加算金及び同条第二十一項の延滞金のうち平成二十六年一月一日以後の期間に対応するものについて適用し、当該加算金及び当該延滞金のうち同日前の期間に対応するものについては、なお従前の例による。