Supplementary Provisions, Article 12, paragraph (2)
第二項
The provisions of Article 63, paragraph (4) of the new Act on General Rules for National Taxes apply to the calculation of the amount of delinquent tax for a period during which a collection grace period is in effect on or after the effective date.
新通則法第六十三条第四項の規定は、施行日以後における徴収の猶予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。