附 則
Supplementary Provisions
This Act comes into effect on January 1, 1962; provided, however, that the provisions of paragraph (2) of the Supplementary Provisions come into effect on the date of promulgation.
この法律は、昭和三十七年一月一日から施行する。ただし、附則第二項の規定は、公布の日から施行する。
With regard to the application of the provisions of Article 21 in each fiscal year from fiscal year 1986 through fiscal year 1988, the phrase "eight tenths" in that Article is deemed to be replaced with "seven tenths", and the phrase "two tenths" is deemed to be replaced with "three tenths".
With regard to the application of the provisions of Article 97, paragraph (1) of the National Pension Act as applied mutatis mutandis with necessary replacement of terms under Article 23, paragraph (2), for the time being, notwithstanding the provisions of Article 97, paragraph (1) of the National Pension Act, if the special base rate for delinquent tax for a given year (meaning the special base rate for delinquent tax prescribed in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) is less than the rate of 7.3 percent per annum, then during that year the phrase "the rate of 14.6 percent per annum" in Article 97, paragraph (1) of the National Pension Act as applied mutatis mutandis with necessary replacement of terms under Article 23, paragraph (2) is deemed to be replaced with "the rate obtained by adding the rate of 7.3 percent per annum to the special base rate for delinquent tax prescribed in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)".
第二十三条第二項において読み替えて準用する国民年金法第九十七条第一項の規定の適用については、当分の間、同項の規定にかかわらず、各年の延滞税特例基準割合（租税特別措置法（昭和三十二年法律第二十六号）第九十四条第一項に規定する延滞税特例基準割合をいう。）が年七・三パーセントの割合に満たない場合には、その年中においては、第二十三条第二項において読み替えて準用する国民年金法第九十七条第一項中「年十四・六パーセントの割合」とあるのは、「租税特別措置法（昭和三十二年法律第二十六号）第九十四条第一項に規定する延滞税特例基準割合に年七・三パーセントの割合を加算した割合」とする。