第二項
Supplementary Provisions, Article 7, paragraph (2)
前項の場合において、同項の利子税額でこの法律の施行後において更正又は決定により納付すべきこととなるものについては、従前の税法の例による納税の告知に代えて、その額をその計算の基礎となつた国税の額にあわせて納付すべき旨を更正通知書又は決定通知書に記載するものとする。
In the case referred to in the preceding paragraph, with regard to the amount of interest tax referred to in that paragraph that becomes payable through a reassessment or determination after the enforcement of this Act, instead of a notice of tax payment under the former tax laws, a statement that the amount is to be paid together with the amount of national tax that formed the basis of its calculation is to be entered in the written notice of reassessment or the written notice of determination.