Supplementary Provisions, Article 9, paragraph (2)
第二項
The amount of penalty tax for understatement, the amount of penalty tax for failure to file, the amount of light penalty tax, the amount of withholding penalty tax and the amount of heavy penalty tax to be collected pursuant to the provisions of the preceding paragraph are deemed to be penalty tax prescribed in Chapter VI, Section 2 for the purpose of applying the provisions of the laws concerning the collection of national taxes.