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Supplementary Provisions, Article 4Transitional Measures for Delinquent Tax
第四条（延滞税に関する経過措置）
The provisions of Article 63, paragraph (4) of the new Act apply to the calculation of the amount of delinquent tax pertaining to a period after the enforcement of this Act during which a seizure has been made or security has been provided.
新法第六十三条第四項の規定は、この法律の施行後における差押え又は担保の提供がされている期間に係る延滞税の額の計算について適用する。