2007年度 第2四半期に関しては、遅滞金算出利率・還付金算出利率ともに変化なし

英語の原文は下記の通りです。

WASHINGTON ? The Internal Revenue Service today announced there will be no change in the interest rates for the calendar quarter beginning April 1, 2007. The interest rates are as follows:
eight (8) percent for overpayments [seven (7) percent in the case of a corporation];
eight (8) percent for underpayments;
ten (10) percent for large corporate underpayments; and
five and one-half (5.5) percent for the portion of a corporate overpayment exceeding $10,000.

Under the Internal Revenue Code, the rate of interest is determined on a quarterly basis. For taxpayers other than corporations, the overpayment and underpayment rate is the federal short-term rate plus 3 percentage points. Generally, in the case of a corporation, the underpayment rate is the federal short-term rate plus 3 percentage points and the overpayment rate is the federal short-term rate plus 2 percentage points. The rate for large corporate underpayments is the federal short-term rate plus 5 percentage points. The rate on the portion of a corporate overpayment of tax exceeding $10,000 for a taxable period is the federal short-term rate plus one-half (0.5) of a percentage point.）
（daily　compounding）（the federal short-term rate）
（The interest rates announced today are computed from the federal short-term rate based on daily compounding determined during January 2007.）