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Supplementary Provisions, Article 17Transitional Measures Concerning Special Provisions on Delinquent Charges Rate, etc.

第十七条(延滞金の割合の特例等に関する経過措置)

The provisions set forth in the following items apply to the portion of the delinquent charges prescribed in the provisions specified in those items (or, in the case of , the additional charges; the same applies hereinafter in this Article) that corresponds to the period on or after January 1, 2015, and with respect to the portion of those delinquent charges that corresponds to the period before that day, the provisions then in force continue to govern.

次の各号に掲げる規定は、当該各号に定める規定に規定する延滞金(にあっては、加算金。以下この条において同じ。)のうち平成二十七年一月一日以後の期間に対応するものについて適用し、当該延滞金のうち同日前の期間に対応するものについては、なお従前の例による。

Omitted

略

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