Where the time limit for payment or remittance of a local tax has been extended pursuant to Article 20-5-2, paragraph (1) or (2), the portion of the delinquency charge relating to that local tax that corresponds to the extended period is to be exempted.
第二十条の五の二第一項又は第二項の規定により地方税の納付又は納入に関する期限を延長した場合には、その地方税に係る延滞金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。
In any of the following cases, the head of a local government may exempt the delinquency charge relating to the local tax (excluding the part subject to exemption under Article 15-9), up to the amount of the part corresponding to the period specified in the relevant item.
Where a financial institution that has been re-entrusted with the collection of securities and the payment or remittance of local government levies under Article 16-2, paragraph (3) pays or remits the local tax relating to those local government levies after the day on which it was to collect those securities (excluding the case where there is a ground attributable to the taxpayer or special collection agent for the payment or remittance having been made after that day): the period from the day following that day to the day on which the payment or remittance was made;
Where a designated financial institution prescribed in Article 2, paragraph (2) of the Tax Fund Saving Partnership Act (Act No. 145 of 1951) (excluding one that can receive local taxes) that has been entrusted with the payment or remittance of a local tax pursuant to Article 6, paragraph (1) of that Act pays or remits that local tax after the day on which it was so entrusted (excluding the case where there is a ground attributable to the taxpayer or special collection agent for the payment or remittance having been made after that day): the period from the day following that day to the day on which the payment or remittance was made;
Where facts similar to those falling under either of the preceding two items have arisen, in a case specified by Cabinet Order: the period specified by Cabinet Order.
前二号のいずれかに該当する事実に類する事実が生じた場合で政令で定める場合 政令で定める期間