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.