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Supplementary Provisions, Article 6, paragraph (2), item (i)

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

当該国税につき、この法律の施行後の期間に応じ、従前の税法の規定により納付すべき利子税額の計算に準じて計算した金額(従前の税法の簡易利子税額表に関する規定を適用しないものとし、その額の計算上の割合は、その計算の基礎となる国税の額百円につき一日二銭とする。)

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