Supplementary Provisions, Article 8Application of Provisions on Amount of Delinquency Charge
第八条（延滞金額に関する規定の適用）
The provisions of Article 56, paragraph (2), Article 64, paragraph (1), Article 72-44, paragraph (2), Article 72-45, paragraph (1), Article 72-53, paragraph (1), Article 73-32, paragraph (1), Article 74-5, paragraph (1), Article 95, paragraph (2), Article 96, paragraph (1), Article 125, paragraph (2), Article 126, paragraph (1), Article 163, paragraph (1), Article 196, paragraph (1), Article 249, paragraph (1), Article 277, paragraph (2), Article 280, paragraph (1), Article 321-2, paragraph (2), Article 321-12, paragraph (2), Article 327, paragraph (1), Article 368, paragraph (2), Article 369, paragraph (1) (including as applied mutatis mutandis under Article 745, paragraph (1)), Article 455, paragraph (1), Article 469, paragraph (1), Article 497, paragraph (2), Article 504, paragraph (1), Article 534, paragraph (2), Article 535, paragraph (1), Article 565, paragraph (2), Article 566, paragraph (1), Article 687, paragraph (2), Article 690, paragraph (1), Article 700-31, paragraph (2), Article 700-32, paragraph (1), Article 701-10, paragraph (2), Article 701-11, paragraph (1), Article 720, paragraph (2) and Article 723, paragraph (1) of the New Act apply to the amount of delinquency charge paid, remitted or collected on or after the date of effect of this Act; provided, however, that the provisions then in force continue to govern the calculation of the amount of delinquency charge corresponding to a period before that date.
新法第五十六条第二項、第六十四条第一項、第七十二条の四十四第二項、第七十二条の四十五第一項、第七十二条の五十三第一項、第七十三条の三十二第一項、第七十四条の五第一項、第九十五条第二項、第九十六条第一項、第百二十五条第二項、第百二十六条第一項、第百六十三条第一項、第百九十六条第一項、第二百四十九条第一項、第二百七十七条第二項、第二百八十条第一項、第三百二十一条の二第二項、第三百二十一条の十二第二項、第三百二十七条第一項、第三百六十八条第二項、第三百六十九条第一項（第七百四十五条第一項において準用する場合を含む。）、第四百五十五条第一項、第四百六十九条第一項、第四百九十七条第二項、第五百四条第一項、第五百三十四条第二項、第五百三十五条第一項、第五百六十五条第二項、第五百六十六条第一項、第六百八十七条第二項、第六百九十条第一項、第七百条の三十一第二項、第七百条の三十二第一項、第七百一条の十第二項、第七百一条の十一第一項、第七百二十条第二項及び第七百二十三条第一項の規定は、この法律の施行の日以後に納付し、納入し、又は徴収する延滞金額について適用する。ただし、当該延滞金額で同日前の期間に対応するものの計算については、なお従前の例による。
Where a demand letter was issued before the date of effect of this Act for the local tax that gives rise to the collection of delinquency charge, if the amount in item (i) relating to that local tax exceeds the amount in item (ii), the excess amount is deducted from the amount to be paid, remitted or collected when the provisions of the preceding paragraph are applied to that local tax.
the sum of the amount calculated, for the period on or after the date of effect of this Act (or, where the day following the day on which 10 days have elapsed from the day the demand letter was issued is on or after the day following the date of effect of this Act, the period on or after the day following the day on which those 10 days have elapsed), in accordance with the rules for calculating the amount of delinquency charge as formerly in force (the rate for calculating that amount being 2 sen per day per 100 yen of the tax amount that is the basis of the calculation) and the amount of delinquency additional charge in the case where the provisions of paragraph (1) of the following Article are applied to that tax amount;
the amount calculated by multiplying the amount of tax in arrears as of the day on which 10 days have elapsed from the day the demand letter was issued by 5 percent.
その督促状を発した日から起算して十日を経過した日における滞納税額に百分の五の割合を乗じて計算した額
With respect to the amount of delinquency charge for which notice of payment or remittance was given before the date of effect of this Act, notice is deemed to have been given on the date of that notice for the amount to be collected where the main clause of paragraph (1) is applied on that date.
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
the New Actmachine translation
「新法」
This Act as amended by Act No. 80 of 1963.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
date of effectmachine translation
「施行の日」
In the supplementary provisions (附則) of Act No. 80 of 1963, 1 October 1963, the date the main text of Article 1 of those supplementary provisions sets for that Act to come into effect.
Defined inSupplementary Provisions, Article 2, paragraph (1)