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Supplementary Provisions, Article 6, paragraph (2), item (ii)

当該国税につき、この法律の施行後の期間(その督促状を発した日から起算して十日を経過した日の翌日がこの法律の施行後であるときは、同日以後の期間)に応じ、従前の税法の規定により徴収すべき延滞加算税額の計算に準じて計算した金額(従前の税法の簡易延滞加算税額表に関する規定を適用しないものとし、その額の計算上の割合は、その計算の基礎となる国税の額百円につき一日二銭とする。)

the amount calculated with respect to that national tax, according to the period after the enforcement of this Act (if the day following the day on which 10 days have elapsed counting from the day on which the letter of demand was issued falls after the enforcement of this Act, the period on and after that day), in accordance with the calculation of the amount of delinquency additional tax to be collected under the provisions of the former tax laws (the provisions of the former tax laws concerning the simplified delinquency additional tax table are not to be applied, and the rate used in calculating that amount is to be two sen per day for every 100 yen of the amount of national tax that forms the basis of the calculation).

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