A taxpayer of national tax subject to postponement of tax payment or payment in kind or to an extension of the due date for filing a tax return must pay interest tax together with that national tax, as provided for in the national tax laws.
The period that is the basis for the calculation of the amount of interest tax is not included in the period prescribed in Article 60, paragraph (2) (Delinquent Tax).
利子税の額の計算の基礎となる期間は、第六十条第二項（延滞税）に規定する期間に算入しない。
The provisions of Article 60, paragraph (4), Article 61, paragraph (2) (Special Provisions for Base Period for Calculation of Amount of Delinquent Tax), Article 62 (Calculation of Amount of Delinquent Tax in the Case of Partial Payment, etc.), and paragraphs (2) and (6) of the preceding Article apply mutatis mutandis to interest tax. In this case, the phrase "notwithstanding the provisions of the preceding paragraph, from the period prescribed in paragraph (2) of the preceding Article, the following periods (for national tax payable by filing a specified amended return or based on a specified reassessment and any other national tax specified by Cabinet Order, limited to the period listed in item (i))" in Article 61, paragraph (2) is deemed to be replaced with "from the period that is the basis for the calculation of the amount of interest tax, the period from the day following the day on which the tax amount payable by filing the return filed by the due date or the return filed after the due date was paid (if such day precedes the due date for filing referred to in Article 64, paragraph (1) (Interest Tax), that due date for filing) until the statutory tax return due date".
第六十条第四項、第六十一条第二項（延滞税の額の計算の基礎となる期間の特例）、第六十二条（一部納付が行われた場合の延滞税の額の計算等）並びに前条第二項及び第六項の規定は、利子税について準用する。この場合において、第六十一条第二項中「前項の規定にかかわらず、前条第二項に規定する期間から次に掲げる期間（特定修正申告書の提出又は特定更正により納付すべき国税その他の政令で定める国税にあつては、第一号に掲げる期間に限る。）」とあるのは、「利子税の額の計算の基礎となる期間から当該期限内申告書又は期限後申告書の提出により納付すべき税額の納付があつた日（その日が第六十四条第一項（利子税）の提出期限前である場合には、当該提出期限）の翌日から法定申告期限までの期間」と読み替えるものとする。
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Delinquent Tax
The amount of delinquent tax is to be the amount calculated by multiplying the unpaid tax amount by the rate of 14.6% per annum, according to the number of days in the period from the day following…
延滞税の額は、前項各号に規定する国税の法定納期限（純損失の繰戻し等による還付金額が過大であつたことにより納付すべきこととなつた国税、輸入の許可を受けて保税地域から引き取られる物品に対する消費税等（石油石炭税法第十七条第三項（引取りに係る原油等についての石油石炭税の納付等）の規定により納付すべき石油石炭税を除く。）その…
Open this provisionDelinquent Tax
Delinquent tax is to be national tax falling under the tax item which applies to the tax amount that is the basis for the calculation of its amount.
延滞税は、その額の計算の基礎となる税額の属する税目の国税とする。
Open this provision(Special Provisions for Base Period for Calculation of Amount of Delinquent Tax)
Where an amended return has been filed (excluding an amended return filed by a taxpayer who has evaded payment of a national tax or received a national tax refund by deception or other wrongful acts…
修正申告書（偽りその他不正の行為により国税を免れ、又は国税の還付を受けた納税者が当該国税についての調査があつたことにより当該国税について更正があるべきことを予知して提出した当該申告書（次項において「特定修正申告書」という。）を除く。）の提出又は更正（偽りその他不正の行為により国税を免れ、又は国税の還付を受けた納税者に…
Open this provision(Special Provisions for Base Period for Calculation of Amount of Delinquent Tax)
Where an amended return has been filed or a reassessment increasing the payable tax amount (including a reassessment specified by Cabinet Order as being similar thereto; referred to as a…
修正申告書の提出又は納付すべき税額を増加させる更正（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「増額更正」という。）があつた場合において、その申告又は増額更正に係る国税について期限内申告書又は期限後申告書が提出されており、かつ…
Open this provision(Special Provisions for Base Period for Calculation of Amount of Delinquent Tax)
the period from the day following the day on which the tax amount payable by filing the return filed by the due date or the return filed after the due date was paid…
当該期限内申告書又は期限後申告書の提出により納付すべき税額の納付があつた日（その日が当該国税の法定納期限前である場合には、当該法定納期限）の翌日から当該減額更正に係る更正通知書が発せられた日までの期間
Open this provisionCalculation of Amount of Delinquent Tax in the Case of Partial Payment, etc.
When part of the national tax that is the basis for the calculation of the amount of delinquent tax has been paid, the tax amount that is the basis for the calculation of the amount of delinquent tax…
延滞税の額の計算の基礎となる国税の一部が納付されたときは、その納付の日の翌日以後の期間に係る延滞税の額の計算の基礎となる税額は、その納付された税額を控除した金額とする。
Open this provisionExemption from Delinquent Tax in the Case of Tax Payment Grace Period, etc.
If the due date for payment of a national tax has been extended under the provisions of Article 11 (Extension of Time Limits), the amount of the portion of the delinquent tax on that national tax…
第十一条（期限の延長）の規定により国税の納期限を延長した場合には、その国税に係る延滞税のうちその延長をした期間に対応する部分の金額は、免除する。
Open this provisionExemption from Delinquent Tax in the Case of Tax Payment Grace Period, etc.
If any of the following items applies, the regional commissioner, district director or director-general of a customs house may exempt the delinquent tax on the national tax prescribed in the relevant…
国税局長、税務署長又は税関長は、次の各号のいずれかに該当する場合には、当該各号に規定する国税に係る延滞税（前各項の規定による免除に係る部分を除く。）につき、当該各号に掲げる期間に対応する部分の金額を限度として、免除することができる。
Open this provisionInterest Tax
A taxpayer of national tax subject to postponement of tax payment or payment in kind or to an extension of the due date for filing a tax return must pay interest tax together with that national tax…
延納若しくは物納又は納税申告書の提出期限の延長に係る国税の納税者は、国税に関する法律の定めるところにより、当該国税にあわせて利子税を納付しなければならない。
Open this provisionnational taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
taxpayermachine translation
「納税者」
A person liable under the national tax laws to pay a national tax, or to collect national withholding tax (源泉徴収等による国税) and pay it to the State, not counting secondary taxpayers (第二次納税義務者) under the National Tax Collection Act or guarantors of the tax.
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law
tax return
「納税申告書」
A return filed under the national tax laws for a self-assessed national tax (申告納税方式), stating the tax basis, the tax payable, losses carried forward or back, a refund or similar items, including a return filed to claim a refund.
Defined inArticle 2, paragraph (1), item (vi)· applies throughout the law
statutory tax return due date
「法定申告期限」
The deadline the national tax laws set for filing a tax return (including a deadline those laws treat as one, and, in some transitional provisions, the day a return claiming a refund is filed).
Defined inArticle 2, paragraph (1), item (vii)· applies throughout the law
postponement of tax paymentmachine translation
「延納」
Postponing payment of income tax or inheritance tax as the Income Tax Act or the Inheritance Tax Act allows; a deadline extended in this way does not count as the tax's statutory payment due date (法定納期限).
Short name set inArticle 2, paragraph (1), item (viii)