第七十三条の三十二（納期限後に納付する不動産取得税の延滞金）
Article 73-32Delinquency Charges on Real Property Acquisition Tax Paid After the Due Date for Payment
If a taxpayer of the real property acquisition tax pays the tax after the due date for payment under Article 73-16 (if there has been an extension of the due date for payment, the due date for payment so extended; the same applies hereinafter with respect to the real property acquisition tax), the taxpayer must pay it with the addition of an amount of delinquency charge equivalent to the amount calculated by multiplying the tax amount 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 has elapsed from the day following the due date for payment (or, for a tax amount for which collection has been deferred under the provisions of this Subsection, the day following the last day of the period of that deferral of collection)), according to the number of days in the period from the day following the due date for payment to the date of payment.
不動産取得税の納税者は、第七十三条の十六の納期限（納期限の延長があつた場合においては、その延長された納期限とする。以下不動産取得税について同じ。）後にその税金を納付する場合においては、当該税額に、その納期限の翌日から納付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（本款の規定により徴収猶予をした税額にあつては、当該徴収猶予をした期間の末日）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付しなければならない。
The prefectural governor may reduce or exempt the amount of delinquency charge under the preceding paragraph if the governor finds that there were unavoidable grounds for the taxpayer's failure to pay the tax by the due date for payment under Article 73-16.