Article 196Delinquency Charge on Mining Area Tax Paid After the Due Date for Payment
第百九十六条（納期限後に納付する鉱区税の延滞金）
When a taxpayer of mining area tax pays the tax after the due date for payment under Article 182 (where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter to mining area tax), the taxpayer must pay it with an amount of delinquency charge added to the tax amount, equivalent to the amount calculated by multiplying the tax amount, according to the number of days in the period from the day following that due date for payment to the date of payment, by a rate of 14.6 percent per year (7.3 percent per year for the period up to the day on which one month has elapsed from the day following that due date for payment).
鉱区税の納税者は、第百八十二条の納期限（納期限の延長があつた場合においては、その延長された納期限とする。以下鉱区税について同様とする。）後にその税金を納付する場合においては、当該税額に、その納期限の翌日から納付の日までの期間の日数に応じ、年十四・六パーセント（当該納期限の翌日から一月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して納付しなければならない。
The prefectural governor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph where the governor finds that there are unavoidable grounds for the taxpayer's failure to pay the tax by the due date for payment under Article 182.
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