Article 280Delinquency Charges on Prefectural Non-Statutory Ordinary Taxes Paid, or Paid by Return, After the Due Date for Payment

①A taxpayer of a prefectural non-statutory ordinary tax or a special collection agent that, after the due date for payment (in the case where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter to prefectural non-statutory ordinary taxes), pays the tax (including the amount of tax increased by the amendment under Article 274-2, paragraph (2); the same applies hereinafter in this Article) or remits the remittance, must add to the amount of tax or the amount of remittance, and pay or remit, an amount of delinquency charge equivalent to the amount calculated by multiplying it, according to the number of days in the period from the day following the due date for payment to the day of payment or remittance, by a rate of 14.6 percent per year (7.3 percent per year for the period up to the day on which one month elapses from the day following the due date for payment (for the amount of tax increased by the amendment under Article 274-2, paragraph (2), the period up to the day on which the amended return under Article 274-2, paragraph (2) was filed or the period up to the day on which one month elapses from the day following that day)).

②If the prefectural governor finds that there are unavoidable reasons for the failure of a taxpayer or special collection agent to pay the tax or remit the remittance by the due date for payment, the governor may reduce or exempt the amount of delinquency charge under the preceding paragraph.