Article 327Delinquency Charges in Case of Extension of the Due Date for Payment of Corporate Municipal Inhabitant Tax
第三百二十七条（法人の市町村民税に係る納期限の延長の場合の延滞金）
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 321-12, paragraph (4) apply mutatis mutandis to the amount of delinquency charge under the preceding paragraph. In this case, the phrase "notwithstanding the preceding paragraph, the periods set forth in the following items (limited to the period set forth in item (i), in the case of municipal inhabitant tax to be paid by that reassessment increasing the tax made with respect to a corporation that evaded municipal inhabitant tax by deception or other wrongful acts and other municipal inhabitant tax specified by Cabinet Order)" in Article 321-12, paragraph (4) is deemed to be replaced with "the period from the day on which the tax to be paid by the filing of that original return was paid (or, if that day is before the day on which two months elapse from the day following the last day of the computation period of the tax base of the corporation tax amount under Article 327, paragraph (1), that day on which two months elapse) until the deadline for filing the return under Article 327, paragraph (1)".
第三百二十一条の十二第四項の規定は、前項の延滞金額について準用する。この場合において、同条第四項中「前項の規定にかかわらず、次に掲げる期間（詐偽その他不正の行為により市町村民税を免れた法人についてされた当該増額更正により納付すべき市町村民税その他政令で定める市町村民税にあつては、第一号に掲げる期間に限る。）」とあるのは、「当該当初申告書の提出により納付すべき税額の納付があつた日（その日が第三百二十七条第一項の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より前である場合には、同日）から同条第一項の申告書の提出期限までの期間」と読み替えるものとする。
The provisions of Article 326, paragraph (3) apply mutatis mutandis to the amount of delinquency charge under paragraph (1). In this case, the phrase "notwithstanding the preceding paragraph, the periods set forth in the following items (limited to the period set forth in item (i), in the case of municipal inhabitant tax pertaining to an amended return filed by a corporation that evaded municipal inhabitant tax by deception or other wrongful acts having foreseen that a reassessment under Article 321-11, paragraph (1) or (3) would be made and other municipal inhabitant tax specified by Cabinet Order)" in Article 326, paragraph (3) is deemed to be replaced with "the period from the day on which the tax to be paid by the filing of that original return was paid (or, if that day is before the day on which two months elapse from the day following the last day of the computation period of the tax base of the corporation tax amount under paragraph (1) of the following Article, that day on which two months elapse) until the deadline for filing the return under paragraph (1) of the following Article".
前条第三項の規定は、第一項の延滞金額について準用する。この場合において、同条第三項中「前項の規定にかかわらず、次に掲げる期間（詐偽その他不正の行為により市町村民税を免れた法人が第三百二十一条の十一第一項又は第三項の規定による更正があるべきことを予知して提出した修正申告書に係る市町村民税その他政令で定める市町村民税にあつては、第一号に掲げる期間に限る。）」とあるのは、「当該当初申告書の提出により納付すべき税額の納付があつた日（その日が次条第一項の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より前である場合には、同日）から次条第一項の申告書の提出期限までの期間」と読み替えるものとする。
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