Supplementary Provisions, Article 12Special Provisions on the Rate of Arrears

The rate of 14.6% per annum and the rate of 7.3% per annum of the arrears prescribed in Article 28, paragraph (1) are, for the time being, notwithstanding the provisions of that paragraph, in the case where the special base rate for delinquent tax for each 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 hereinafter in this Article) is less than the rate of 7.3% per annum, during that year, in the case of the rate of 14.6% per annum, the rate obtained by adding the rate of 7.3% per annum to that special base rate for delinquent tax, and in the case of the rate of 7.3% per annum, the rate obtained by adding the rate of 1% per annum to that special base rate for delinquent tax (or the rate of 7.3% per annum, if the rate so added exceeds the rate of 7.3% per annum).