第六十五条（法人の道府県民税に係る納期限の延長の場合の延滞金）
Article 65Delinquency Charges in Case of Extension of the Due Date for Payment of Corporate Prefectural Inhabitant Tax
A corporation that is obliged to file a return concerning corporation tax under Article 74, paragraph (1) or Article 144-6, paragraph (1) of the Corporation Tax Act and to which Article 75-2, paragraph (1) of that Act applies, when paying the corporation tax levy amount calculated by taking as the tax base the corporation tax amount on the income of the computation period of the tax base of the corporation tax amount relating to that return to which that application relates, and the per capita levy amount to be paid together with it, must pay, in addition to that tax amount, an amount of delinquency charge equivalent to the amount calculated by multiplying that tax amount by a rate of 7.3 percent per annum, in accordance with the number of days in the period from the day on which two months have elapsed from the day following the last day of the computation period of the tax base of that corporation tax amount to the deadline for filing that return as extended under that paragraph.
法人税法第七十四条第一項又は第百四十四条の六第一項の規定により法人税に係る申告書を提出する義務がある法人で同法第七十五条の二第一項の規定の適用を受けているものは、当該申告書に係る法人税額の課税標準の算定期間でその適用に係るものの所得に対する法人税額を課税標準として算定した法人税割額及びこれと併せて納付すべき均等割額を納付する場合には、当該税額に、当該法人税額の課税標準の算定期間の末日の翌日以後二月を経過した日から同項の規定により延長された当該申告書の提出期限までの期間の日数に応じ、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 provisions of Article 56, paragraph (4) apply mutatis mutandis to the amount of delinquency charge referred to in the preceding paragraph. In this case, the phrase "notwithstanding the preceding paragraph, the following periods (limited to the period set out in item (i) in the case of the prefectural inhabitant tax payable by that reassessment increasing the tax made with respect to a corporation that evaded prefectural inhabitant tax by deceit or other wrongful act, and other prefectural inhabitant tax specified by Cabinet Order)" in paragraph (4) of that Article is deemed to be replaced with "the period from the day on which the tax payable by the filing of that original return was paid (or, if that day is earlier than the day on which two months have elapsed from the day following the last day of the computation period of the tax base of the corporation tax amount referred to in Article 65, paragraph (1), that day on which two months have elapsed) to the deadline for filing the return referred to in paragraph (1) of that Article".
The provisions of paragraph (3) of the preceding Article apply mutatis mutandis to the amount of delinquency charge referred to in paragraph (1). In this case, the phrase "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)" in paragraph (3) of that Article is deemed to be replaced with "the period from the day on which the tax payable by the filing of that original return was paid (or, if that day is earlier than the day on which two months have elapsed from the day following the last day of the computation period of the tax base of the corporation tax amount referred to in paragraph (1) of the following Article, that day on which two months have elapsed) to the deadline for filing the return referred to in paragraph (1) of the following Article".