Article 94Special Provisions on the Rate of Delinquent Tax

②If the special base rate for grace periods (meaning the rate obtained by adding 0.5 percent per annum to the average lending rate) for a year that includes a period serving as the basis for calculating the amount which is exempted, or which may be exempted, pursuant to the provisions of Article 63, paragraphs (1), (4) and (5) of the Act on General Rules for National Taxes with regard to the delinquent tax prescribed in those provisions (hereinafter referred to as "delinquent tax on national tax granted a tax payment grace period, etc." in this paragraph) is less than 7.3 percent per annum, for the purpose of applying those provisions to the delinquent tax on national tax granted a tax payment grace period, etc. corresponding to the part of that period that falls within that year, the phrase "period (limited to the period after the day on which two months have elapsed from the day following the due date for payment of the national tax)" in paragraph (1) of that Article is deemed to be replaced with "period", the phrase "one half of" with "the portion exceeding the amount of the delinquent tax computed as if its rate were the special base rate for grace periods (meaning the special base rate for grace periods prescribed in Article 94, paragraph (2) (Special Provisions on the Rate of Delinquent Tax) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) (referred to as the 'special delinquent tax amount' in paragraphs (4) and (5)), out of", and the phrase "Article 152, paragraph (3) of that Act" with "Article 152, paragraph (3) of the National Tax Collection Act"; the phrase "the period after the day on which two months have elapsed from the day following the due date for payment of the national tax, out of the period" in paragraph (4) of that Article is deemed to be replaced with "period", and the phrase "one half of" with "the portion exceeding the special delinquent tax amount, out of"; and the phrase "the period after the day on which two months have elapsed from the day following the due date for payment of the national tax, out of the period," in paragraph (5) of that Article is deemed to be replaced with "period", and the phrase "one half of" with "the portion exceeding the special delinquent tax amount, out of".

③The particulars to be stated in documents concerning a demand letter prescribed in Article 37, paragraph (1) of the Act on General Rules for National Taxes or a written request for accelerated payment prescribed in Article 38, paragraph (2) of that Act (including a tax payment notice bearing a note to the effect that a request under paragraph (1) of that Article is being made) where the provisions of paragraph (1) apply are specified by Order of the Ministry of Finance.