(1) With regard to excess repayment from a workplace mutual-aid association under Article 16 (1) 10 (hereafter referred to as "excess repayment from a workplace mutual-aid association" in this Article), the amount of tax shall be such amount of excess minus the following deductions to be taken in order, divided by the number of years paid (if a period of it is less than a year, it shall be deemed one year; hereinafter the same shall apply), and multiplied by the applicable tax rates and by the number of years paid: <Amended by Act No. 10408, Dec. 27, 2010>
1. The amount equivalent to 40/100 of the excess repayment from a workplace mutual-aid association;
2. The following amount determined according to the number of years paid:[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]