Supplementary Provisions, Article 7, paragraph (2)
第二項
In the case referred to in the preceding paragraph, with regard to the amount of interest tax referred to in that paragraph that becomes payable through a reassessment or determination after the enforcement of this Act, instead of a notice of tax payment under the former tax laws, a statement that the amount is to be paid together with the amount of national tax that formed the basis of its calculation is to be entered in the written notice of reassessment or the written notice of determination.