Article 119Special Provisions on Taxes on Delinquency Levied against Tax Prepayments
第百十九条（予定納税額に係る延滞税の特例）
When the amount of a tax on delinquency levied against a Tax Prepayment set forth in one of the following items is calculated pursuant to the provisions of Article 60, paragraph (2) (Taxes on Delinquency) of the Act on General Rules for National Taxes, the period set forth in the relevant item is not included as part of the period that is used as the basis for the calculation, and the phrase "up until the payment deadline (or, if permission for a tax payment deferment or tax payment in kind is rescinded, up until the day on which the paper document showing the rescission is issued; hereinafter the same applies in this paragraph and Article 63, paragraph (1), paragraph (4), and paragraph (5) (Exemption from Payment of Taxes on Delinquency If a Grace Period for Tax Payment Is Granted)) or up until the day marking the last day in the two-month period following the day after the payment deadline" in that paragraph is deemed to be replaced with "up until the day marking the last day in the two-month period following the day after the last day of the period set forth in the items of Article 119 of the Income Tax Act":
any Tax Prepayment with respect to which the district tax office director fails to issue a paper-based notice under Article 106, paragraph (1) (Notifying the Taxpayer of Tax Prepayments) by one month prior to the deadline for a Tax Prepayment that the taxpayer is required to make during the first term pursuant to the provisions of Article 104, paragraph (1) (Making Tax Prepayments) (other than a Tax Prepayment that the taxpayer is required to make pursuant to the provisions of Article 115 (Special Provisions on the Deadline for Making Tax Prepayments If the Taxpayer Will Become Absent From Japan); hereinafter the same applies in this Article):the period running from the day after the payment deadline up until the day calculated as marking one month's time since the date of issuance of the paper-based notice (or up until the year's income tax Filing Deadline, if the day so calculated falls after the Filing Deadline; hereinafter the same applies in this Article);
any Tax Prepayment with respect to which the district tax office director fails to issue a paper-based notice as set forth in the preceding item by one month prior to the deadline for a Tax Prepayment that the taxpayer is required to make during the second term pursuant to the provisions of Article 104, paragraph (1):the period running from the day after the payment deadline up until the day calculated as marking one month's time since the date of issuance of the paper-based notice;
any Tax Prepayment with regard to which the district tax office director fails to issue a paper-based notice pursuant to the provisions of Article 109, paragraph (1) (Notifying Special Farming Income Earners of Tax Prepayments) by one month prior to the deadline for a Tax Prepayment that the taxpayer is required to make during the second term pursuant to the provisions of Article 107, paragraph (1) (Tax Prepayments by Special Farming Income Earners):the period running from the day after the payment deadline up until the day calculated as marking one month's time since the date of issuance of the paper-based notice.