Supplementary Provisions, Article 6, paragraph (2)
第二項
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).