Notwithstanding the provisions listed in the following items, if the special base rate for interest tax for each year is less than 7.3 percent per annum, the rate of 7.3 percent per annum of interest tax prescribed in those provisions is to be that special base rate for interest tax during that year:
次の各号に掲げる規定に規定する利子税の年七・三パーセントの割合は、当該各号に掲げる規定にかかわらず、各年の利子税特例基準割合が年七・三パーセントの割合に満たない場合には、その年中においては、当該利子税特例基準割合とする。
Article 131, paragraph (3), each item of Article 136, paragraph (1), Article 137-2, paragraph (12) and Article 137-3, paragraph (14) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act);
所得税法第百三十一条第三項、第百三十六条第一項各号、第百三十七条の二第十二項及び第百三十七条の三第十四項（これらの規定を同法第百六十六条において準用する場合を含む。）
Article 75, paragraph (7) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 75-2, paragraphs (8) and (10) of that Act (including as applied mutatis mutandis pursuant to Article 144-8 of that Act) and as applied mutatis mutandis pursuant to Article 144-7 of that Act; the same applies hereinafter in this item), and Article 75, paragraph (7) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 19, paragraph (4) of the Local Corporation Tax Act;
法人税法第七十五条第七項（同法第七十五条の二第八項及び第十項（同法第百四十四条の八において準用する場合を含む。）において準用する場合並びに同法第百四十四条の七において準用する場合を含む。以下この号において同じ。）及び地方法人税法第十九条第四項において準用する法人税法第七十五条第七項
Article 51-2, paragraph (1), item (ii), Article 52, paragraph (4), and Article 53, paragraph (1), paragraph (4), item (i) and item (ii), (a), paragraph (6) and paragraph (7) of the Inheritance Tax Act;
相続税法第五十一条の二第一項第二号、第五十二条第四項並びに第五十三条第一項、第四項第一号及び第二号イ、第六項並びに第七項
Article 45-2, paragraph (4) of the Consumption Tax Act;
消費税法第四十五条の二第四項
Article 70-7-2, paragraph (14), item (x), (b) (including as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (11)).
第七十条の七の二第十四項第十号ロ（第七十条の七の四第十一項において準用する場合を含む。）
The special base rate for interest tax prescribed in the preceding paragraph means the rate obtained by adding 0.5 percent per annum to the average lending rate (meaning the rate publicly notified by the Minister of Finance by November 30 of the year preceding each year as the rate calculated by dividing by 12 the sum of the average interest rates on short-term loans (meaning the average of the interest rates on loans (limited to those with a loan period of less than one year) newly made by banks in that month) in each month from September of the second year preceding each year to August of the year preceding it; the same applies hereinafter).
前項に規定する利子税特例基準割合とは、平均貸付割合（各年の前々年の九月から前年の八月までの各月における短期貸付けの平均利率（当該各月において銀行が新たに行つた貸付け（貸付期間が一年未満のものに限る。）に係る利率の平均をいう。）の合計を十二で除して計算した割合として各年の前年の十一月三十日までに財務大臣が告示する割合をいう。以下同じ。）に年〇・五パーセントの割合を加算した割合をいう。
Notwithstanding the provisions listed in the following items, if the special base rate for deferred payment for each instalment period is less than 7.3 percent per annum, the rate of interest tax prescribed in those provisions is to be, for that instalment period, the rate calculated by multiplying that rate of interest tax by the ratio that the special base rate for deferred payment bears to 7.3 percent per annum:
次の各号に掲げる規定に規定する利子税の割合は、当該各号に掲げる規定にかかわらず、各分納期間の延納特例基準割合が年七・三パーセントの割合に満たない場合には、当該分納期間においては、当該利子税の割合に当該延納特例基準割合が年七・三パーセントの割合のうちに占める割合を乗じて計算した割合とする。
Article 52, paragraph (1), item (i) of the Inheritance Tax Act;
相続税法第五十二条第一項第一号
the first sentence of Article 70-7-2, paragraph (14), item (x) (including as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (11));
第七十条の七の二第十四項第十号前段（第七十条の七の四第十一項において準用する場合を含む。）
Article 70-8-2, paragraph (3) (including as applied mutatis mutandis pursuant to paragraph (9) of that Article);
第七十条の八の二第三項（同条第九項において準用する場合を含む。）
Article 70-9, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (4) of that Article);
Article 70-10, paragraph (2) (including as applied mutatis mutandis pursuant to paragraph (5) of that Article);
In the preceding paragraph and this paragraph, the meanings of the terms listed in the following items are as prescribed respectively in those items:
前項及びこの項において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
instalment period: This means the period serving as the basis for calculating the amount of interest tax that must be paid together with the installment payment prescribed in Article 52, paragraph (1), item (i) or item (ii) of the Inheritance Tax Act;
分納期間 相続税法第五十二条第一項第一号又は第二号に規定する分納税額に併せて納付しなければならない利子税の額の計算の基礎となる期間をいう。
special base rate for deferred payment: This means the special base rate for interest tax (meaning the special base rate for interest tax prescribed in paragraph (2); the same applies in the following paragraph) for the year that includes the first day of each instalment period.
Notwithstanding the provisions of Article 70-4, paragraph (35), Article 70-6, paragraph (40), Article 70-6-6, paragraph (19), Article 70-6-7, paragraph (16), Article 70-6-8, paragraph (25), Article 70-6-10, paragraph (26), Article 70-7, paragraph (13), item (xii) and paragraph (27), Article 70-7-2, paragraph (14), item (x), (a) (including as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (11)) and paragraph (28) (including as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (15)), Article 70-7-5, paragraph (22), Article 70-7-6, paragraph (23) (including as applied mutatis mutandis pursuant to Article 70-7-8, paragraph (18)), and Article 70-7-9, paragraph (12) (including as applied mutatis mutandis pursuant to Article 70-7-12, paragraph (12)), if the special base rate for interest tax for each year is less than 7.3 percent per annum, the rate of interest tax prescribed in those provisions is to be, during that year, the rate calculated by multiplying that rate of interest tax by the ratio that the special base rate for interest tax bears to 7.3 percent per annum.
第七十条の四第三十五項、第七十条の六第四十項、第七十条の六の六第十九項、第七十条の六の七第十六項、第七十条の六の八第二十五項、第七十条の六の十第二十六項、第七十条の七第十三項第十二号及び第二十七項、第七十条の七の二第十四項第十号イ（第七十条の七の四第十一項において準用する場合を含む。）及び第二十八項（第七十条の七の四第十五項において準用する場合を含む。）、第七十条の七の五第二十二項、第七十条の七の六第二十三項（第七十条の七の八第十八項において準用する場合を含む。）並びに第七十条の七の九第十二項（第七十条の七の十二第十二項において準用する場合を含む。）に規定する利子税の割合は、これらの規定にかかわらず、各年の利子税特例基準割合が年七・三パーセントの割合に満たない場合には、その年中においては、当該利子税の割合に当該利子税特例基準割合が年七・三パーセントの割合のうちに占める割合を乗じて計算した割合とする。
Where the provisions of paragraph (3) apply, the interest tax prescribed in Article 53, paragraph (3) of the Inheritance Tax Act that is payable for the period listed in item (ii), (b) of that paragraph is, notwithstanding the provisions of paragraph (4), item (ii), (b) of that Article, to be the amount calculated in accordance with the provisions of Article 52 of that Act and the provisions of paragraph (3).