第二十条の九の四（一部納付又は納入があつた場合の延滞金の額の計算等）
Article 20-9-4Calculation of the Amount of Delinquency Charges Where Partial Payment or Remittance Has Been Made, etc.
Where the amount of a delinquency charge is calculated under the provisions of this Act and part of the local tax forming the basis of the calculation has been paid or remitted, the tax amount forming the basis for calculating the amount of the delinquency charge for the period on or after the day following the day of that payment or remittance is the amount obtained by deducting the tax amount so paid or remitted.
この法律の規定により延滞金の額を計算する場合において、その計算の基礎となる地方税の一部が納付され、又は納入されているときは、その納付又は納入の日の翌日以後の期間に係る延滞金の額の計算の基礎となる税額は、その納付され、又は納入された税額を控除した金額とする。
Where under the provisions of this Act a taxpayer or special collection agent is to pay or remit a delinquency charge added to the local tax forming the basis for calculating its amount, until the amount paid or remitted by the taxpayer or special collection agent reaches the amount of the local tax forming the basis for calculating the delinquency charge, the amount so paid or remitted is deemed to have been first appropriated to the local tax forming the basis of the calculation.