Article 369Delinquency Charge on Fixed Assets Tax Paid after the Due Date for Payment
第三百六十九条（納期限後に納付する固定資産税の延滞金）
A taxpayer of fixed assets tax who pays the tax after the due date for payment under Article 362 must add to the tax amount, and pay, an amount of delinquency charge equivalent to the amount calculated by multiplying the tax amount by the rate of 14.6 percent per annum (7.3 percent per annum for the period until the day on which one month has elapsed from the day following that due date for payment), according to the number of days in the period from the day following the due date for payment to the day of payment.
固定資産税の納税者は、第三百六十二条の納期限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。
If the mayor of the municipality finds that there are unavoidable grounds for the taxpayer not having paid by the due date for payment referred to in the preceding paragraph, the mayor may reduce or exempt the amount of delinquency charge referred to in that paragraph.
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