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Supplementary Provisions, Article 8Transitional Measures for Collection of the Amount of Interest Tax, etc.
第八条（利子税額等の徴収に関する経過措置）
The amount of interest tax and the amount of delinquency additional tax to be paid or collected pursuant to the provisions of the preceding Article are deemed to be the amount of delinquent tax for the purpose of applying the provisions of the laws concerning the collection of national taxes.