第七十一条の三十四（納期限後に申告納入する配当割に係る納入金の延滞金）
Article 71-34Delinquency Charges on Remittances of the Dividend Levy Filed and Remitted After the Due Date for Payment
A special collection agent for the dividend levy who remits the remittance after the due date for payment under Article 71-31, paragraph (2) must remit, in addition to the amount of remittance, an amount of delinquency charge equivalent to the amount calculated by multiplying that amount of remittance by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the day on which one month elapses from the day following that due date for payment), in accordance with the number of days in the period from the day following that due date for payment to the day of remittance.
配当割の特別徴収義務者は、第七十一条の三十一第二項の納期限後にその納入金を納入する場合には、当該納入金額に、その納期限の翌日から納入の日までの期間の日数に応じ、年十四・六パーセント（当該納期限の翌日から一月を経過する日までの期間については、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入しなければならない。
A prefectural governor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph if the governor finds that there is an unavoidable reason why the special collection agent did not remit the remittance by the due date for payment under Article 71-31, paragraph (2).
道府県知事は、特別徴収義務者が第七十一条の三十一第二項の納期限までに納入金を納入しなかつたことについてやむを得ない理由があると認める場合には、前項の延滞金額を減免することができる。