Supplementary Provisions, Article 15Transitional Measures Concerning Refund of Income Tax, etc. or of the Amount of Interim Payment Due to a Reassessment or Determination Related to a Final Return or a Consolidated Final Return
第十五条（確定申告又は連結確定申告に係る更正又は決定による所得税額等又は中間納付額の還付に関する経過措置）
The provisions of Articles 133 and 134 of the New Corporation Tax Act apply to interest on a refund pertaining to a refund under those provisions for which payment is decided or appropriation is made on or after January 1, 2012; provided, however, that with regard to the calculation of the whole or part of that interest on a refund that corresponds to the period before that date, the provisions then in force continue to govern.
With regard to interest on a refund pertaining to a refund under Article 133 or 134 of the Corporation Tax Act prior to the amendment by the provisions of Article 2 for which payment was decided or appropriation was made on or before December 31, 2011, the provisions then in force continue to govern.