With regard to the application of the provisions of item (ii) of paragraph (1) of the preceding Article, for the time being, notwithstanding the provisions of that item, if the special base rate for delinquent tax in a given year (meaning the special base rate for delinquent tax prescribed in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957); the same applies in Article 82-2 of the Supplementary Provisions) is less than 7.3% per annum, the phrase "rate of 14.6% per annum" in that item is deemed to be replaced, for that year, with "rate obtained by adding a rate of 7.3% per annum to the special base rate for delinquent tax prescribed in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)".