Article 482Delinquency Charges on Tobacco Tax Paid After the Due Date for Payment
第四百八十二条（納期限後に納付するたばこ税の延滞金）
A taxpayer filing returns for tobacco tax who pays that tobacco tax after the due date for payment under Article 473, paragraph (1) or (2) must pay it with an amount of delinquency charge added to the tax amount, equivalent to the amount calculated by multiplying it by a rate of 14.6 percent per annum (7.3 percent per annum for the period listed in each of the following items according to the classification of tax amount listed in that item), according to the number of days in the period from the day following that due date for payment to the date of payment:
たばこ税の申告納税者は、第四百七十三条第一項又は第二項の納期限後にそのたばこ税を納付する場合には、その税額に、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（次の各号に掲げる税額の区分に応じ、当該各号に掲げる期間については、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。
tax amount relating to a return filed by its deadline for filing: the period up to the day on which one month elapses from the day following the due date for payment under Article 473, paragraph (1) or (2) relating to that tax amount;
その提出期限までに提出した申告書に係る税額 当該税額に係る第四百七十三条第一項又は第二項の納期限の翌日から一月を経過する日までの期間
tax amount relating to a return filed after its deadline for filing: the period up to the day of that filing, or the period up to the day on which one month elapses from the day following that day;
その提出期限後に提出した申告書に係る税額 当該提出した日までの期間又はその日の翌日から一月を経過する日までの期間
tax amount relating to an amended return: the period up to the day on which the amended return was filed, or the period up to the day on which one month elapses from the day following that day.
修正申告書に係る税額 修正申告書を提出した日までの期間又はその日の翌日から一月を経過する日までの期間
A taxpayer of tobacco tax who pays that tobacco tax after the due date for payment under Article 476, paragraph (1) (where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter in this Section) must pay it with an amount of delinquency charge added to the tax amount, equivalent to the amount calculated by multiplying it by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the day on which one month has elapsed from the day following that due date for payment), according to the number of days in the period from the day following that due date for payment to the date of payment.
たばこ税の納税者は、第四百七十六条第一項の納期限（納期限の延長があつたときは、その延長された納期限。以下この節において同じ。）後にそのたばこ税を納付する場合には、その税額に、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。
Where the mayor of the municipality finds that there are unavoidable reasons for a taxpayer filing returns or a taxpayer not having paid tobacco tax by the due date for payment under Article 473, paragraph (1) or (2) or the due date for payment under Article 476, paragraph (1), the mayor may reduce or exempt the amount of delinquency charge referred to in the preceding two paragraphs.
市町村長は、申告納税者又は納税者が第四百七十三条第一項若しくは第二項の納期限又は第四百七十六条第一項の納期限までにたばこ税を納付しなかつたことについてやむを得ない理由があると認める場合には、前二項の延滞金額を減免することができる。
Read this with the articles around it
tobacco taxmachine translation
「たばこ税」
In the section of the Local Tax Act on it, the municipal tobacco tax (市町村たばこ税), the tax a municipality levies on manufactured tobacco (製造たばこ).
Short name set inArticle 464, paragraph (1)· applies only in this section
taxpayer filing returnsmachine translation
「申告納税者」
From Article 473 to the end of the section on the municipal tobacco tax (市町村たばこ税), a person who must file and pay the tobacco tax under Article 472, and who must each month file a return of the previous month's taxable quantities and tax with the municipal mayor and pay the tax.
Short name set inArticle 473, paragraph (1)· applies only in this section
taxpayermachine translation
「納税者」
A taxpayer who must pay municipal tobacco tax (たばこ税) collected by ordinary collection (普通徴収).
Short name set inArticle 476, paragraph (2)· applies only in this section
amended returnmachine translation
「修正申告書」
In the Section on the municipal tobacco tax (市町村たばこ税), an amended return under Article 475, paragraph 2, which a taxpayer files with the mayor (市町村長) where the taxable quantity or tax in an earlier return, correction (更正) or determination (決定) was too low.
Short name set inArticle 480, paragraph (1)· applies only in this section
returnmachine translation
「申告書」
From Article 480 to the end of the section on the municipal tobacco tax (市町村たばこ税), the return under Article 473, paragraph 1, 2 or 4, which the municipal mayor corrects where the tax base quantity, tax or refund in it differs from the mayor's own investigation.
Short name set inArticle 480, paragraph (1)· applies only in this section