Article 64Delinquency Charges on Corporate Prefectural Inhabitant Tax Paid After the Due Date for Payment
第六十四条(納期限後に納付する法人の道府県民税に係る延滞金)
A taxpayer of corporate prefectural inhabitant tax who pays the tax after the due date for payment under Article 53, paragraph (1), (2) or (31), or who pays the tax relating to a return prescribed in paragraph (34) of that Article, must pay, in addition to the respective tax amount, an amount of delinquency charge equivalent to the amount calculated by multiplying that tax amount by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the day or deadline specified in each of the following items according to the classification of tax amounts set out in that item), in accordance with the number of days in the period from the day following the due date for payment (in the case of paying tax relating to a return prescribed in paragraph (34) of that Article, the due date for payment under paragraph (1), (2) or (31) of that Article relating to that tax, and where the due date for payment has been extended, the extended due date for payment; the same applies in item (i) and paragraph (3), item (i)) to the day of payment.
法人の道府県民税の納税者は、第五十三条第一項、第二項若しくは第三十一項の納期限後にその税金を納付する場合又は同条第三十四項に規定する申告書に係る税金を納付する場合には、それぞれこれらの税額に、その納期限(同項に規定する申告書に係る税金を納付する場合には、当該税金に係る同条第一項、第二項又は第三十一項の納期限とし、納期限の延長があつた場合には、その延長された納期限とする。第一号及び第三項第一号において同じ。)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、当該各号に定める日又は期限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 tax amount relating to the return prescribed in Article 53, paragraph (1), (2) or (31) (excluding that set out in the following item): the day on which one month elapses from the day following the due date for payment relating to that tax amount
the tax amount relating to a return prescribed in Article 53, paragraph (1), (2) or (31) that was filed after the deadline for filing: the day of that filing or the day on which one month elapses from the day following that day
the tax amount relating to the return prescribed in Article 53, paragraph (34): the day on which the return was filed under that paragraph (where Article 53, paragraph (35) applies and that return was filed before its deadline for filing, the deadline for filing that return; hereinafter the same in this item) or the day on which one month elapses from the day following the day on which that return was filed
第五十三条第三十四項に規定する申告書に係る税額 同項の規定により申告書を提出した日(同条第三十五項の規定の適用がある場合において、当該申告書がその提出期限前に提出されたときは、当該申告書の提出期限。以下この号において同じ。)又は当該申告書を提出した日の翌日から一月を経過する日
In the case referred to in the preceding paragraph, when a corporation has filed the return prescribed in Article 53, paragraph (34) after the day on which one year elapses from the day following the day on which it filed the return prescribed in Article 53, paragraph (1), (2) or (31) (or, if that return was filed before its deadline for filing, the deadline for filing that return), the period from the day following the day on which that one year elapses to the day on which that return was filed (or, where Article 53, paragraph (35) applies and that return was filed before its deadline for filing, the deadline for filing that return) is to be deducted from the period forming the basis for calculating the delinquency charge, except where a corporation that evaded prefectural inhabitant tax by deceit or other wrongful act filed that return having foreseen that a reassessment under Article 55, paragraph (1) or (3) would be made.
前項の場合において、法人が第五十三条第一項、第二項又は第三十一項に規定する申告書を提出した日(当該申告書がその提出期限前に提出された場合には、当該申告書の提出期限)の翌日から一年を経過する日後に同条第三十四項に規定する申告書を提出したときは、詐偽その他不正の行為により道府県民税を免れた法人が第五十五条第一項又は第三項の規定による更正があるべきことを予知して当該申告書を提出した場合を除き、当該一年を経過する日の翌日から当該申告書を提出した日(第五十三条第三十五項の規定の適用がある場合において、当該申告書がその提出期限前に提出されたときは、当該申告書の提出期限)までの期間は、延滞金の計算の基礎となる期間から控除する。
In the case referred to in paragraph (1), when the return prescribed in Article 53, paragraph (34) (hereinafter in this paragraph referred to as an "amended return") has been filed (limited to when that amended return has been filed after the return prescribed in paragraph (1), (2) or (31) of that Article (hereinafter in this paragraph referred to as the "original return") has been filed with respect to the prefectural inhabitant tax relating to that amended return, and there has been a reassessment reducing the tax payable by the filing of that original return (including a reassessment specified by Cabinet Order as similar thereto; hereinafter in this paragraph referred to as a "reassessment reducing the tax")), for the amount of tax payable by the filing of that amended return (limited to the amount of tax specified by Cabinet Order as the portion up to the amount of tax relating to that original return (including the amount of tax equivalent to the amount of a refund)), notwithstanding the preceding paragraph, the following periods (limited to the period set out in item (i) in the case of the prefectural inhabitant tax relating to an amended return filed by a corporation that evaded prefectural inhabitant tax by deceit or other wrongful act having foreseen that a reassessment under Article 55, paragraph (1) or (3) would be made, and other prefectural inhabitant tax specified by Cabinet Order) are to be deducted from the period forming the basis for calculating the delinquency charge.
第一項の場合において、第五十三条第三十四項に規定する申告書(以下この項において「修正申告書」という。)の提出があつたとき(当該修正申告書に係る道府県民税について同条第一項、第二項又は第三十一項に規定する申告書(以下この項において「当初申告書」という。)が提出されており、かつ、当該当初申告書の提出により納付すべき税額を減少させる更正(これに類するものとして政令で定める更正を含む。以下この項において「減額更正」という。)があつた後に、当該修正申告書が提出されたときに限る。)は、当該修正申告書の提出により納付すべき税額(当該当初申告書に係る税額(還付金の額に相当する税額を含む。)に達するまでの部分として政令で定める税額に限る。)については、前項の規定にかかわらず、次に掲げる期間(詐偽その他不正の行為により道府県民税を免れた法人が第五十五条第一項又は第三項の規定による更正があるべきことを予知して提出した修正申告書に係る道府県民税その他政令で定める道府県民税にあつては、第一号に掲げる期間に限る。)を延滞金の計算の基礎となる期間から控除する。
the period from the day following the day on which the tax payable by the filing of that original return was paid (or, if that day is earlier than the due date for payment of the prefectural inhabitant tax relating to that return, that due date for payment) until the day on which notice of that reassessment reducing the tax was given
the period from the day following the day on which notice of that reassessment reducing the tax was given (or, if that reassessment reducing the tax is based on a request for reassessment (excluding one resulting from a reassessment of corporation tax) or results from a reassessment of corporation tax (limited to one based on a request for reassessment of corporation tax), the day on which one year elapses counting from the day following the day on which notice of that reassessment reducing the tax was given) until the day on which that amended return was filed (where Article 53, paragraph (35) applies and that amended return was filed before its deadline for filing, the deadline for filing that amended return)
当該減額更正の通知をした日(当該減額更正が、更正の請求に基づくもの(法人税に係る更正によるものを除く。)である場合又は法人税に係る更正(法人税に係る更正の請求に基づくものに限る。)によるものである場合には、当該減額更正の通知をした日の翌日から起算して一年を経過する日)の翌日から当該修正申告書を提出した日(第五十三条第三十五項の規定の適用がある場合において、当該修正申告書がその提出期限前に提出されたときは、当該修正申告書の提出期限)までの期間
A prefectural governor may reduce or exempt the amount of delinquency charge under paragraph (1) if the governor finds that there is an unavoidable reason why the taxpayer did not pay the tax by the due date for payment under that paragraph.
Read this with the articles around it
request for reassessmentmachine translation
「更正の請求」
A request under Article 20-9-3, paragraph 1 to the head of the local government (地方団体の長), by a person who filed a local tax return (申告書), to correct the tax base or tax amount in it because the tax was overstated, a loss understated or a refund understated through a calculation error or a failure to follow the law, made within five years of the statutory payment deadline, or within the later periods paragraph 2 of that Article allows.
Short name set inArticle 20-9-3, paragraph (2)· applies from here on, except in Article 72-48-2, paragraph (5); and Article 72-50, paragraph (3)
amended returnmachine translation
「修正申告書」
A return under Article 53, paragraph 34 by which a corporation that has filed a return, or been corrected (更正) or determined (決定), amends the tax base or tax of its prefectural inhabitant tax (道府県民税) where the tax shown was too low or none was shown, and pays the increase.
Short name set inArticle 64, paragraph (3)· applies only in this paragraph
original returnmachine translation
「当初申告書」
In Article 64, paragraph 3, the return under Article 53, paragraph 1, 2 or 31 filed for the prefectural inhabitant tax (道府県民税) that a later amended return (修正申告書) concerns.
Short name set inArticle 64, paragraph (3)· applies only in this paragraph
reassessment reducing the taxmachine translation
「減額更正」
A reassessment (更正) that reduces the tax payable — the corporate inhabitant tax or enterprise tax (事業税) payable on the original return or, in Article 321-2, paragraph 4, the income tax (所得税) a national tax office reassesses — including similar reassessments a Cabinet Order (政令) sets; where the tax is later raised again by a reassessment or an amended return, part of the time in between is left out of the period on which delinquency charges (延滞金) are counted.
Short name set inArticle 64, paragraph (3)· applies only in this paragraph