Supplementary Provisions, Article 6Transitional Measures for Delinquent Tax
第六条（延滞税に関する経過措置）
The provisions of Chapter VI, Section 1 (Delinquent Tax) apply to national tax paid after the enforcement of this Act, except as otherwise provided in this Article or in other Acts. In this case, the portion of delinquent tax corresponding to the period before the enforcement of this Act need not be paid.
第六章第一節（延滞税）の規定は、この条又は他の法律に別段の定めがあるものを除き、この法律の施行後に納付する国税について適用する。この場合において、この法律の施行前の期間に対応する部分の延滞税は、納付することを要しない。
In the case where the provisions of the first sentence of the preceding paragraph are applied, if, with regard to the national tax on which the payment of delinquent tax is based, a letter of demand has been issued before the enforcement of this Act pursuant to the provisions of the former tax laws, the amount of delinquent tax payable on that national tax is to be the total of the amounts listed in the following items:
the amount calculated with respect to that national tax, according to the period after the enforcement of this Act, in accordance with the calculation of the amount of interest tax payable under the provisions of the former tax laws (the provisions of the former tax laws concerning the simplified interest tax table are not to be applied, and the rate used in calculating that amount is to be two sen per day for every 100 yen of the amount of national tax that forms the basis of the calculation); and
the amount calculated with respect to that national tax, according to the period after the enforcement of this Act (if the day following the day on which 10 days have elapsed counting from the day on which the letter of demand was issued falls after the enforcement of this Act, the period on and after that day), in accordance with the calculation of the amount of delinquency additional tax to be collected under the provisions of the former tax laws (the provisions of the former tax laws concerning the simplified delinquency additional tax table are not to be applied, and the rate used in calculating that amount is to be two sen per day for every 100 yen of the amount of national tax that forms the basis of the calculation).
In calculating the amount listed in item (ii) of the preceding paragraph, if the amount calculated pursuant to the provisions of that item exceeds the amount obtained by deducting the amount of delinquency additional tax to be collected pursuant to the provisions of the following Article from the amount calculated by multiplying the amount of tax in delinquency as of the day on which 10 days have elapsed counting from the day on which the letter of demand referred to in that item was issued by 5%, the excess amount is to be deducted.
With regard to delinquent tax under the provisions of the preceding three paragraphs, a demand or delinquent tax collection procedure carried out pursuant to the provisions of the former tax laws with respect to the amount of interest tax or the amount of delinquency additional tax pertaining to the national tax on which the payment of that delinquent tax was based is deemed to be a demand or delinquent tax collection procedure for that delinquent tax.