Supplementary Provisions, Article 4Transitional Measures Concerning Refunds of Withholding Tax Amounts or Prepaid Tax Amounts upon Reassessment or Determination
第四条（更正又は決定による源泉徴収税額等又は予納税額の還付に関する経過措置）
The provisions of Articles 159 and 160 of the new Income Tax Act apply to interest on refund for refunds under those provisions for which a determination of payment or Appropriation is made on or after January 1, 2012; provided, however, that the provisions then in force continue to govern the calculation of all or part of that interest on refund that corresponds to the period before that date.
新所得税法第百五十九条及び第百六十条の規定は、平成二十四年一月一日以後に支払決定又は充当をするこれらの規定による還付金に係る還付加算金について適用する。ただし、当該還付加算金の全部又は一部で、同日前の期間に対応するものの計算については、なお従前の例による。
The provisions then in force continue to govern interest on refund for refunds under Article 159 or 160 of the Income Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "former Income Tax Act" through Article 9 of the Supplementary Provisions) for which a determination of payment or Appropriation was made on or before December 31, 2011.