The rate of 14.6% per annum and the rate of 7.3% per annum for the delinquency charges prescribed in Article 87, paragraph (1) (including as applied with terms replaced pursuant to the provisions of paragraph (6) of Article 87) and in Article 87, paragraph (1) prior to the amendment by Article 1 of the 2013 Amendment Act (including as applied with terms replaced pursuant to the provisions of paragraph (6) of Article 87 (limited to its application to monies to be collected under the provisions of Article 40-2 prior to the amendment by Article 1 of the 2013 Amendment Act, as applied mutatis mutandis in Article 136 prior to the amendment by Article 1 of the 2013 Amendment Act, which remains in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the 2013 Amendment Act)), as applied mutatis mutandis in Article 141, paragraph (1) prior to the amendment by Article 1 of the 2013 Amendment Act, which remains in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the 2013 Amendment Act are, for the time being, notwithstanding those provisions, if the special base rate for delinquent tax for 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 7.3% per annum, during that year, for the rate of 14.6% per annum, the rate obtained by adding 7.3% per annum to that special base rate for delinquent tax, and for the rate of 7.3% per annum, the rate obtained by adding 1% per annum to that special base rate for delinquent tax (or 7.3% per annum, if that added rate exceeds 7.3% per annum).