Supplementary Provisions, Article 111Transitional Measures Concerning Special Provisions on the Rate of Interest Tax, etc.
第百十一条（利子税等の割合の特例に関する経過措置）
The provisions of Articles 93 through 96 of the New Act on Special Measures Concerning Taxation apply to interest tax, etc. prescribed in paragraph (1) of Article 96 that corresponds to the period on or after January 1, 2021, and the provisions then in force continue to govern interest tax, etc. prescribed in Article 96 of the Former Act on Special Measures Concerning Taxation that corresponds to the period before that date.
新租税特別措置法第九十三条から第九十六条までの規定は、令和三年一月一日以後の期間に対応する同条第一項に規定する利子税等について適用し、同日前の期間に対応する旧租税特別措置法第九十六条に規定する利子税等については、なお従前の例による。
With regard to the application of the provisions of paragraphs (3), (4), and (6) of Article 93 of the New Act on Special Measures Concerning Taxation to interest tax corresponding to the special eligible period in the case where an installment payment period prescribed in Article 93, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation that began before January 1, 2021 includes a period on or after that date (hereinafter referred to as the "special eligible period" in this paragraph), the phrase "of the year" in item (ii) of paragraph (4) of that Article is deemed to be replaced with "of the year, the special base rate prescribed in Article 93, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), or of 2021", and the phrase ") means" with "), whichever is lower, means".
令和三年一月一日前に開始した新租税特別措置法第九十三条第四項第一号に規定する分納期間のうちに同日以後の期間（以下この項において「特例対象期間」という。）がある場合における当該特例対象期間に対応する利子税に係る同条第三項、第四項及び第六項の規定の適用については、同条第四項第二号中「年の」とあるのは「年の所得税法等の一部を改正する法律（令和二年法律第八号）第十五条の規定による改正前の租税特別措置法第九十三条第二項に規定する特例基準割合又は令和三年の」と、「）をいう」とあるのは「）のうちいずれか低い割合をいう」とする。