第四項
Supplementary Provisions, Article 6, paragraph (4)
前三項の規定による延滞税については、その納付の基因となつた国税に係る利子税額又は延滞加算税額につき従前の税法の規定によりされた督促又は滞納処分をもつて、当該延滞税の督促又は滞納処分がされたものとみなす。
With regard to delinquent tax under the provisions of the preceding three paragraphs, a demand or delinquent tax collection procedure carried out pursuant to the provisions of the former tax laws with respect to the amount of interest tax or the amount of delinquency additional tax pertaining to the national tax on which the payment of that delinquent tax was based is deemed to be a demand or delinquent tax collection procedure for that delinquent tax.