Article 1.　Such amount of arrearage charges collected or to be collected in accordance with the provisions of Article 9 paragraph 3 of the National Tax Collection Law (Law No.21 of 1897) before the amendment by virtue of the Law for Partial Amendments to the National Tax Collection Law (Law No.69 of 1950), Article 52 of the Law concerning the Partial Amendments to the Income Tax Law and other Law (Law No.107 of 1948) or paragraph 3 of the Supplementary Provisions of the Law for Partial Amendments to the National Tax Collection Law, as corresponds to the term from January 1, 1950 to March 31 of the same year shall be the amount computed by multiplying the amount of tax as a basis for computation by a ratio of 8 sen per diem for each 100 yen of the tax concerned, regardless of these provisions.

2　The provision of the preceding paragraph shall not apply to the case where the arrearage charges under the provision of the same paragraph are to be computed by multiplying the amount of tax as a basis for computation by a ratio of less than 8 sen per diem for each 100 yen of the tax concerned.

Article 2.　Such amount of tax paid or collected or to be paid or collected in accordance with the provisions of Article 55 or Article 56 of the Income Tax Law (Law No.27 of 1947) before the amendment by virtue of the Law for Partial Amendments to the Income Tax Law (Law No.71 of 1950), paragraph 14 or paragraph 16 of the Supplementary Provisions of the Law for Partial Amendments to the Income Tax Law, Article 42 of the Corporation Tax Law (Law No.28 of 1947) before the amendment by virtue of the Law for Partial Amendments to the Corporation Tax Law (Law No.72 of 1950), paragraph 10 of the Supplementary Provisions of the Law for Partial Amendments to the Corporation Tax Law, Article 58 of the Estate Tax Law (Law No.87 of 1947) before the amendment by virtue of the Accessions Tax Law (Law No.73 of 1950), Article 3 paragraph 1 item 5 of the Supplementary Provisions of the said Estate Tax Law, paragraph 14 of the Supplementary Provisions of the Accessions Tax Law (Law No.73 of 1950), Article 11-(2) of the Travelling Tax Law (Law No.43 of 1940) before the amendment by virtue of the Law for Partial Amendments to the Travelling Tax Law (Law No.76 of 1950) or paragraph 3 of the Supplementary Provisions of the Law for Partial Amendments to the Travelling Tax Law, as corresponds to the term from January 1, 1950 to March 31 of the same year shall be the amount computed by multiplying the amount of tax as a basis for computation by a ratio of 4 sen per diem for each 100 yen of the tax concerned, regardless of these provisions.

2　Such amount of tax paid or collected or to be paid or collected in accordance with the provisions of Article 40 of the Non War Sufferer Special Tax Law (Law No.143 of 1947), Article 13-(2) of the Old Securities Transfer Tax Law (Law No.7 of 1937)(including the case where this Article applies under the provision of paragraph 2 of the Supplementary Provisions of the Law for Abolition of the Securities Transfer Tax Law (Law No.75 of 1950)) or Article 28 of the Old Transactions Tax Law (Law No.108 of 1948), as corresponds to the term from January 1, 1950 shall be the amount computed by multiplying the amount of tax as a basis for computation by a ratio of 4 sen per diem for each 100 yen of the tax concerned, regardless of these provisions.

Article 3.　In case the amount of the arrearage charges or the tax under the provision of Article 1 paragraph 1 or the preceding Article paid or collected on or before March 31, 1950 is found to have been overpaid in accordance with the provisions of the preceding two Articles, if a person has requested for the refund of such overpaid amount on or after the day after the lapse of three months from the date of enforcement of this Law, the term (number of days) which is to be the basis for computation of the additional refund of the said overpaid amount shall be computed on excluding the term (number of days) from the day after the lapse of three months from the date of enforcement of this Law to the day when the refund has been requested, regardless of the provision of Article 31-(6) paragraph 1 (including the case where this applies mutatis mutandis under paragraph 10 of the Supplementary Provisions of the Law for Partial Amendments to the National Tax Collection Law) of the National Tax Collection Law.