Article 15-9Exemption from Delinquency Charges in the Case of Deferral of Tax Payment
第十五条の九（納税の猶予の場合の延滞金の免除）
Where a deferral of collection due to a disaster, etc. or a suspension of the execution of a delinquent tax collection procedure under Article 15-7, paragraph (1) has been granted, or where a deferral of collection due to discontinuance of business, etc. (meaning a deferral of collection other than a deferral of collection due to a disaster, etc.; the same applies hereinafter in this paragraph), an ex officio suspension of realization or a suspension of realization upon application has been granted, of the amount of delinquency charge on the local tax for which that deferral or suspension was granted, an amount equivalent to the amount of the portion corresponding to the period of that deferral of collection due to a disaster, etc. or suspension of execution, or an amount equivalent to one half of the amount of the portion corresponding to the period of that deferral of collection due to discontinuance of business, etc., ex officio suspension of realization or suspension of realization upon application (limited to a period in which the delinquency charge is calculated at the rate of 14.6 percent per annum), respectively, is exempted; provided, however, that if a fact that should be a ground for revocation under Article 15-3, paragraph (1) (including as applied mutatis mutandis with the terms replaced pursuant to Article 15-5-3, paragraph (2) and Article 15-6-3, paragraph (2)) or paragraph (1) of the preceding Article has arisen, the head of a local government need not grant the exemption for the amount of the portion corresponding to the period on or after the day on which it arose.
災害等による徴収の猶予若しくは第十五条の七第一項の規定による滞納処分の執行の停止をした場合又は事業の廃止等による徴収の猶予（徴収の猶予のうち災害等による徴収の猶予以外のものをいう。以下この項において同じ。）若しくは職権による換価の猶予若しくは申請による換価の猶予をした場合には、その猶予又は停止をした地方税に係る延滞金額のうち、それぞれ、当該災害等による徴収の猶予若しくは執行の停止をした期間に対応する部分の金額に相当する金額又は当該事業の廃止等による徴収の猶予若しくは職権による換価の猶予若しくは申請による換価の猶予をした期間（延滞金が年十四・六パーセントの割合により計算される期間に限る。）に対応する部分の金額の二分の一に相当する金額は、免除する。ただし、第十五条の三第一項（第十五条の五の三第二項及び第十五条の六の三第二項において読み替えて準用する場合を含む。）又は前条第一項の規定による取消しの基因となるべき事実が生じた場合には、その生じた日以後の期間に対応する部分の金額については、地方団体の長は、その免除をしないことができる。
Where a deferral of collection, an ex officio suspension of realization or a suspension of realization upon application has been granted, if the taxpayer or special collection agent falls under any of the following items, the head of a local government may exempt the delinquency charge on the local tax for which that deferral or suspension was granted (excluding the portion subject to exemption under the preceding paragraph), up to the amount of the portion corresponding to the deferred period (including, where the head of a local government finds that there is an unavoidable reason for not having paid or remitted that local tax within that period, the period from the day following the end of the deferral to the day on which that unavoidable reason ceased) that is found to be difficult to pay or remit.
徴収の猶予、職権による換価の猶予又は申請による換価の猶予をした場合において、納税者又は特別徴収義務者が次の各号のいずれかに該当するときは、地方団体の長は、その猶予をした地方税に係る延滞金（前項の規定による免除に係る部分を除く。）につき、猶予した期間（当該地方税を当該期間内に納付し、又は納入しなかつたことについてやむを得ない理由があると地方団体の長が認める場合には、猶予の期限の翌日から当該やむを得ない理由がなくなつた日までの期間を含む。）に対応する部分の金額でその納付又は納入が困難と認められるものを限度として免除することができる。
Where the financial condition of the taxpayer or special collection agent is extremely poor and it is found that the continuation of the business or the maintenance of livelihood would become extremely difficult unless reduction or exemption were granted for local government levies of other local governments, national taxes, public charges or debts whose payment periods or repayment dates have arrived, and that reduction or exemption has been granted;
Where it is found, in view of the state of the business or livelihood of the taxpayer or special collection agent, that there is an unavoidable reason making payment or remittance of the amount of delinquency charge difficult.
納税者若しくは特別徴収義務者の事業又は生活の状況によりその延滞金額の納付又は納入を困難とするやむを得ない理由があると認められるとき。
Where collection has been deferred under the proviso to Article 20-9-3, paragraph (5), an amount equivalent to one half of the amount of the portion corresponding to the deferred period (limited to a period in which the delinquency charge is calculated at the rate of 14.6 percent per annum, and, where the delinquency charge has been exempted under the preceding two paragraphs, excluding the period corresponding to the period relating to that exemption) is exempted from the delinquency charge on the local tax for which collection was deferred.
第二十条の九の三第五項ただし書の規定により徴収を猶予した場合には、その猶予をした地方税に係る延滞金につき、その猶予をした期間（延滞金が年十四・六パーセントの割合により計算される期間に限るものとし、前二項の規定により延滞金の免除がされた場合には、当該免除に係る期間に該当する期間を除く。）に対応する部分の金額の二分の一に相当する金額は、免除する。
Where the head of a local government has seized property necessary to collect the whole amount of the local government levies in arrears, or has been provided with security equivalent to the amount of the local government levies to be paid or remitted, the head may exempt the delinquency charge computed on the local tax subject to that seizure or provision of security, up to an amount equivalent to one half of the amount of the portion corresponding to the period during which that seizure or provision of security is in place (limited to a period in which the delinquency charge is calculated at the rate of 14.6 percent per annum, and, where the delinquency charge has been exempted under the preceding three paragraphs, excluding the period corresponding to the period relating to that exemption).
Read this with the articles around it
local governmentmachine translation
「地方団体」
A prefecture (道府県) or a municipality (市町村).
Defined inArticle 1, paragraph (1), item (i)· applies throughout the law
head of a local governmentmachine translation
「地方団体の長」
The governor of a prefecture (道府県知事) or the mayor of a municipality (市町村長).
Defined inArticle 1, paragraph (1), item (ii)· applies throughout the law
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
deferral of collectionmachine translation
「徴収の猶予」
In Chapter 1, a deferral of collection that the head of a local government (地方団体の長) grants, on application, under Article 15, paragraph 1 or 2: for up to one year, where a disaster or theft, an illness or injury, the closure or suspension of a business, a serious loss in it, or a similar fact leaves the taxpayer or special collection agent (特別徴収義務者) unable to pay at once, or where the amount due was fixed a year or more after the statutory due date and cannot be paid at once.
Short name set inArticle 15, paragraph (3)· applies only in this chapter
deferral of collection due to a disaster, etc.machine translation
「災害等による徴収の猶予」
A deferral of collection (徴収の猶予) under Article 15, paragraph 1 granted because the taxpayer or special collection agent (特別徴収義務者) suffered an earthquake, storm, flood, fire or other disaster or a theft affecting its property, because it or a relative living on the same budget fell ill or was injured, or because of facts similar to these.
Short name set inArticle 15-2, paragraph (4)· applies only in this paragraph and in Article 15-9, paragraph (1)
suspension of realization upon applicationmachine translation
「申請による換価の猶予」
A suspension of the sale of seized property in delinquency proceedings (換価の猶予) that the head of a local government grants on the delinquent taxpayer's application under Article 15-6, paragraph 1; local government collection money already under it, or under a grace of collection (徴収の猶予), cannot be given the suspension the head may grant without application under Article 15-5.
Short name set inArticle 15-5, paragraph (1)· applies only in this chapter
ex officio suspension of realizationmachine translation
「職権による換価の猶予」
A suspension, for up to one year, of the sale of a delinquent taxpayer's property in a delinquency disposition (滞納処分) that the head of a local government (地方団体の長) grants on its own initiative under Article 15-5, paragraph 1, where the taxpayer is found to intend in good faith to pay and an immediate sale would put the taxpayer's business or livelihood at risk or a suspension would better serve collection.
Short name set inArticle 15-5, paragraph (2)· applies only in this chapter