Article 62Calculation of Amount of Delinquent Tax in the Case of Partial Payment, etc.
第六十二条（一部納付が行なわれた場合の延滞税の額の計算等）
When part of the national tax that is the basis for the calculation of the amount of delinquent tax has been paid, the tax amount that is the basis for the calculation of the amount of delinquent tax for the period on and after the day following the day of that payment is to be the amount obtained by deducting the tax amount so paid.
延滞税の額の計算の基礎となる国税の一部が納付されたときは、その納付の日の翌日以後の期間に係る延滞税の額の計算の基礎となる税額は、その納付された税額を控除した金額とする。
Where delinquent tax is to be paid together with the national tax pursuant to the provisions of Article 60, paragraph (3) (Payment of Delinquent Tax), until the amount paid by the taxpayer reaches the amount of the national tax that is the basis for the calculation of that delinquent tax, the amount so paid is to be treated as having been first appropriated to the national tax that is the basis for that calculation.