第三項
Supplementary Provisions, Article 6, paragraph (3)
前項第二号に掲げる金額を計算する場合において、同号の規定により計算した金額が、同号の督促状を発した日から起算して十日を経過した日における滞納税額に対して百分の五の割合を乗じて計算した金額から次条の規定により徴収する延滞加算税額を控除した金額をこえるときは、そのこえる金額を控除するものとする。
In calculating the amount listed in item (ii) of the preceding paragraph, if the amount calculated pursuant to the provisions of that item exceeds the amount obtained by deducting the amount of delinquency additional tax to be collected pursuant to the provisions of the following Article from the amount calculated by multiplying the amount of tax in delinquency as of the day on which 10 days have elapsed counting from the day on which the letter of demand referred to in that item was issued by 5%, the excess amount is to be deducted.