Supplementary Provisions, Article 82-2Special Provisions on the Rate of Delinquency Charges
第八十二条の二（延滞金の割合の特例）
With regard to the application of Article 87, paragraph (1) of the Amended Employees' Pension Insurance Act as applied with the terms replaced pursuant to the provisions of paragraph (1) of the preceding Article, for the time being, notwithstanding the provisions of Article 87, paragraph (1) of the Amended Employees' Pension Insurance Act, if the special base rate for delinquent tax for a given year is less than 7.3% per annum, the phrase "an interest rate of 14.6% per annum" in Article 87, paragraph (1) of the Amended Employees' Pension Insurance Act is deemed to be replaced, for that year, with "an interest rate obtained by adding 7.3% per annum to 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)".
前条第一項の規定により読み替えて適用する改正後厚生年金保険法第八十七条第一項の規定の適用については、当分の間、同項の規定にかかわらず、各年の延滞税特例基準割合が年七・三パーセントの割合に満たない場合には、その年中においては、同項中「年十四・六パーセントの割合」とあるのは、「租税特別措置法（昭和三十二年法律第二十六号）第九十四条第一項に規定する延滞税特例基準割合に年七・三パーセントの割合を加算した割合」とする。
With regard to the application of Article 87, paragraph (1) of the pre-amendment Employees' Pension Insurance Act as applied with the terms replaced pursuant to the provisions of Article 113, paragraph (2) of the pre-amendment Defined-Benefit Corporate Pension Act that remains in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions as that paragraph is read with the terms replaced in Article 5, paragraph (2) of the Supplementary Provisions, for the time being, notwithstanding the provisions of Article 87, paragraph (1) of the pre-amendment Employees' Pension Insurance Act, if the special base rate for delinquent tax for a given year is less than 7.3% per annum, the phrase "an interest rate of 14.6% per annum" in Article 87, paragraph (1) of the pre-amendment Employees' Pension Insurance Act is deemed to be replaced, for that year, with "an interest rate obtained by adding 7.3% per annum to 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)".
With regard to the application of Article 87, paragraph (1) of the pre-amendment Employees' Pension Insurance Act as applied with the terms replaced pursuant to the provisions of Article 87, paragraph (6) of the pre-amendment Employees' Pension Insurance Act, which is applied mutatis mutandis with the terms replaced in Article 164, paragraph (2) of the pre-amendment Employees' Pension Insurance Act that remains in force pursuant to the provisions of Article 61, paragraphs (1) through (4) of the Supplementary Provisions, for the time being, notwithstanding the provisions of Article 87, paragraph (1) of the pre-amendment Employees' Pension Insurance Act, if the special base rate for delinquent tax for a given year is less than 7.3% per annum, the phrase "an interest rate of 14.6% per annum" in Article 87, paragraph (1) of the pre-amendment Employees' Pension Insurance Act is deemed to be replaced, for that year, with "an interest rate obtained by adding 7.3% per annum to 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)".
附則第六十一条第一項から第四項までの規定によりなおその効力を有するものとされた改正前厚生年金保険法第百六十四条第二項において読み替えて準用する改正前厚生年金保険法第八十七条第六項の規定により読み替えて適用する同条第一項の規定の適用については、当分の間、同項の規定にかかわらず、各年の延滞税特例基準割合が年七・三パーセントの割合に満たない場合には、その年中においては、同項中「年十四・六パーセントの割合」とあるのは、「租税特別措置法（昭和三十二年法律第二十六号）第九十四条第一項に規定する延滞税特例基準割合に年七・三パーセントの割合を加算した割合」とする。