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Article 51-2

第五十一条の二

With regard to delinquent tax to be paid together with inheritance tax in the case where a person jointly liable for payment pays that inheritance tax pursuant to the provisions of the main clause of Article 34, paragraph (1), the following provisions apply, except in the case where that person jointly liable for payment has committed an act that unjustly reduces the burden of that delinquent tax:

連帯納付義務者が第三十四条第一項本文の規定により相続税を納付する場合における当該相続税に併せて納付すべき延滞税については、当該連帯納付義務者がその延滞税の負担を不当に減少させる行為をした場合を除き、次に定めるところによる。

in the case where a person jointly liable for payment pays inheritance tax pursuant to the provisions of the main clause of Article 34, paragraph (1) by the payment reference date (meaning the earlier of the day on which two months have passed from the day following the day on which the written payment notice referred to in Article 34, paragraph (6) was issued and the day on which the written demand relating to the demand referred to in paragraph (8) of that Article was issued; the same applies hereinafter in this paragraph), the person jointly liable for payment must pay, in place of delinquent tax for the portion corresponding to the period from the day following the due date for payment of that inheritance tax under the provisions of Article 33 until the earlier of the payment reference date and the day on which that inheritance tax is paid in full (excluding the period for which interest tax is to be paid pursuant to the provisions of paragraph (4) of the following Article or Article 53), interest tax for the portion corresponding to that period, together with that inheritance tax;

連帯納付義務者は、納付基準日（第三十四条第六項の納付通知書が発せられた日の翌日から二月を経過する日又は同条第八項の督促に係る督促状が発せられた日のいずれか早い日をいう。以下この項において同じ。）までに同条第一項本文の規定により相続税を納付する場合には、当該相続税の第三十三条の規定による納期限の翌日から納付基準日又は当該相続税を完納する日のいずれか早い日までの期間（次条第四項又は第五十三条の規定により利子税を納付すべき期間を除く。）に対応する部分の延滞税に代え、当該期間に対応する部分の利子税を併せて納付しなければならない。

the amount of interest tax to be paid pursuant to the provisions of the preceding item is the amount calculated by multiplying the unpaid amount of inheritance tax of the person liable for tax as the basis by a rate of 7.3 percent per annum for the period referred to in that item;

前号の規定により納付すべき利子税の額は、納税義務者の未納の相続税額を基礎とし、同号の期間に、年七・三パーセントの割合を乗じて算出した金額とする。

in the case where a person jointly liable for payment pays inheritance tax pursuant to the provisions of the main clause of Article 34, paragraph (1) after the payment reference date, the person jointly liable for payment must pay, in addition to the interest tax under the provisions of item (i), delinquent tax equivalent to the amount calculated by multiplying the unpaid amount of inheritance tax of the person liable for tax as the basis by a rate of 14.6 percent per annum (7.3 percent per annum for the period until the day on which two months have passed from the day following that payment reference date) according to the period from the day following that payment reference date until the day on which that inheritance tax is paid in full.

連帯納付義務者は、納付基準日後に第三十四条第一項本文の規定により相続税を納付する場合には、第一号の規定による利子税に加え、納税義務者の未納の相続税額を基礎とし、当該納付基準日の翌日から当該相続税を完納する日までの期間に応じ、年十四・六パーセント（当該納付基準日の翌日から二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）の割合を乗じて算出した金額に相当する延滞税を併せて納付しなければならない。

In the case where a person jointly liable for payment has paid the interest tax under the provisions of item (i) of the preceding paragraph or the delinquent tax under the provisions of item (iii) of that paragraph, the payment is deemed to have been made for the portion of the amount of delinquent tax relating to the inheritance tax of the person liable for tax that is equivalent to the amount of that interest tax or delinquent tax paid by that person jointly liable for payment.

連帯納付義務者が前項第一号の規定による利子税又は同項第三号の規定による延滞税を納付した場合には、納税義務者の相続税に係る延滞税の額のうち当該連帯納付義務者が納付した当該利子税又は延滞税の額に相当する額については、その納付があつたものとみなす。

The provisions of Article 64, paragraphs (2) and (3) (Interest Tax) of the Act on General Rules for National Taxes apply mutatis mutandis to the interest tax that a person jointly liable for payment pays pursuant to the provisions of paragraph (1).

連帯納付義務者が第一項の規定により納付する利子税については、国税通則法第六十四条第二項及び第三項（利子税）の規定を準用する。

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Article 51-2