Supplementary Provisions, Article 3-2-2Special Provisions on Delinquency Charges Relating to Extension of the Due Date for Payment
第三条の二の二（納期限の延長に係る延滞金の特例）
For the time being, during the period specified by Cabinet Order as a period corresponding to the period prescribed in Article 66-3 of the Act on Special Measures Concerning Taxation, as provided by Cabinet Order, the rate of 7.3 percent per annum for delinquency charges prescribed in Article 65, paragraph (1), Article 72-45-2, paragraph (1) and Article 327, paragraph (1) is, notwithstanding those provisions and the provisions of paragraph (2) of the preceding Article, a rate fixed within the range of 12.775 percent per annum in accordance with an increase in the basic discount rate for commercial bills fixed pursuant to the provisions of Article 15, paragraph (1), item (i) of the Bank of Japan Act (Act No. 89 of 1997).
当分の間、租税特別措置法第六十六条の三に規定する期間に相当する期間として政令で定める期間内は、政令で定めるところにより、第六十五条第一項、第七十二条の四十五の二第一項及び第三百二十七条第一項に規定する延滞金の年七・三パーセントの割合は、これらの規定及び前条第二項の規定にかかわらず、日本銀行法（平成九年法律第八十九号）第十五条第一項第一号の規定により定められる商業手形の基準割引率の引上げに応じ、年十二・七七五パーセントの割合の範囲内で定める割合とする。