With regard to delinquent tax to be paid together with inheritance tax in the case where a person jointly liable for payment pays that inheritance tax pursuant to the provisions of the main clause of Article 34, paragraph (1), the following provisions apply, except in the case where that person jointly liable for payment has committed an act that unjustly reduces the burden of that delinquent tax:
in the case where a person jointly liable for payment pays inheritance tax pursuant to the provisions of the main clause of Article 34, paragraph (1) by the payment reference date (meaning the earlier of the day on which two months have passed from the day following the day on which the written payment notice referred to in Article 34, paragraph (6) was issued and the day on which the written demand relating to the demand referred to in paragraph (8) of that Article was issued; the same applies hereinafter in this paragraph), the person jointly liable for payment must pay, in place of delinquent tax for the portion corresponding to the period from the day following the due date for payment of that inheritance tax under the provisions of Article 33 until the earlier of the payment reference date and the day on which that inheritance tax is paid in full (excluding the period for which interest tax is to be paid pursuant to the provisions of paragraph (4) of the following Article or Article 53), interest tax for the portion corresponding to that period, together with that inheritance tax;
the amount of interest tax to be paid pursuant to the provisions of the preceding item is the amount calculated by multiplying the unpaid amount of inheritance tax of the person liable for tax as the basis by a rate of 7.3 percent per annum for the period referred to in that item;
in the case where a person jointly liable for payment pays inheritance tax pursuant to the provisions of the main clause of Article 34, paragraph (1) after the payment reference date, the person jointly liable for payment must pay, in addition to the interest tax under the provisions of item (i), delinquent tax equivalent to the amount calculated by multiplying the unpaid amount of inheritance tax of the person liable for tax as the basis by a rate of 14.6 percent per annum (7.3 percent per annum for the period until the day on which two months have passed from the day following that payment reference date) according to the period from the day following that payment reference date until the day on which that inheritance tax is paid in full.
In the case where a person jointly liable for payment has paid the interest tax under the provisions of item (i) of the preceding paragraph or the delinquent tax under the provisions of item (iii) of that paragraph, the payment is deemed to have been made for the portion of the amount of delinquent tax relating to the inheritance tax of the person liable for tax that is equivalent to the amount of that interest tax or delinquent tax paid by that person jointly liable for payment.
The provisions of Article 64, paragraphs (2) and (3) (Interest Tax) of the Act on General Rules for National Taxes apply mutatis mutandis to the interest tax that a person jointly liable for payment pays pursuant to the provisions of paragraph (1).
連帯納付義務者が第一項の規定により納付する利子税については、国税通則法第六十四条第二項及び第三項（利子税）の規定を準用する。