Article 70-11Special Provisions on Interest Tax Accompanying Deferred Payment of Inheritance Tax
第七十条の十一（相続税の延納に伴う利子税の特例）
With regard to the application of the provisions of Article 52, paragraph (1) of the Inheritance Tax Act to the amount of inheritance tax for which permission for deferred payment has been granted (excluding the amount of inheritance tax to which the provisions of Article 70-8-2, paragraph (3), Article 70-9, paragraph (1) or paragraph (2) of the preceding Article have been applied) relating to a person who has received permission for deferred payment of the amount of inheritance tax under the provisions of Article 38, paragraph (1), Article 44, paragraph (1) or Article 47, paragraph (1) of that Act, the phrase "6.6 percent per annum" in item (i) of that paragraph is deemed to be replaced with "6 percent per annum", the phrase "5.4 percent per annum" in (a) of that item with "3.6 percent per annum", the phrase "6 percent per annum" in (a) of that item with "5.4 percent per annum", and the phrase "5.4 percent per annum" in (b) of that item with "4.8 percent per annum".
相続税法第三十八条第一項、第四十四条第一項又は第四十七条第一項の規定により相続税額について延納の許可を受けた者に係る当該延納の許可を受けた相続税額（第七十条の八の二第三項、第七十条の九第一項又は前条第二項の規定の適用を受けた相続税額を除く。）についての同法第五十二条第一項の規定の適用については、同項第一号中「年六・六パーセント」とあるのは「年六パーセント」と、同号イ中「年五・四パーセント」とあるのは「年三・六パーセント」と、「年六パーセント」とあるのは「年五・四パーセント」と、同号ロ中「年五・四パーセント」とあるのは「年四・八パーセント」とする。