1 article
Supplementary Provisions, Article 13-2Special Provisions on the Percentage of Delinquent Charges
第十三条の二（延滞金の割合の特例）
The rate of 14.5 percent per annum for the delinquent charge prescribed in Article 45, paragraph (1) (including as applied mutatis mutandis pursuant to Article 124, Article 124-8 and Article 10 of the Supplementary Provisions) is, for the time being, notwithstanding the provisions of that paragraph, if the special base rate for delinquent tax of each year (meaning the special base rate for delinquent tax prescribed in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957); the same applies hereinafter in this Article) is less than 7.2 percent per annum, for that year the rate obtained by adding 7.3 percent per annum to that special base rate for delinquent tax.
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