Article 608Delinquency Charges on Special Land Holding Tax Filed and Paid After the Due Date for Payment
第六百八条（納期限後に申告納付する特別土地保有税の延滞金）
When a taxpayer of the special land holding tax pays the tax after the due date for payment under Article 599, paragraph (1), the taxpayer must pay it with an amount of delinquency charge added, which is the amount calculated by multiplying that tax amount by a rate of 14.6 percent per annum (7.3 percent per annum for the periods listed in the following items, according to the category of tax amount listed in each item), according to the number of days in the period from the day following the due date for payment referred to in that paragraph to the day of payment.
特別土地保有税の納税者は、第五百九十九条第一項の納期限後にその税金を納付する場合には、当該税額に、同項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（次の各号に掲げる税額の区分に応じ、当該各号に掲げる期間については、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 tax amount relating to a return filed by the deadline for filing (excluding the tax amount listed in item (iv); the same applies in the following item and item (iii)): the period up to the day on which one month elapses from the day following the due date for payment relating to that tax amount.
The tax amount relating to a return filed after the deadline for filing: the period up to the day of that filing, or the period up to the day on which one month elapses from the day following that day.
その提出期限後に提出した申告書に係る税額 当該提出した日までの期間又はその日の翌日から一月を経過する日までの期間
Tax amount relating to an amended return: the period up to the day on which the amended return was filed, or the period up to the day on which one month elapses from the day following that day
修正申告書に係る税額 修正申告書を提出した日までの期間又はその日の翌日から一月を経過する日までの期間
Tax amount for which collection was deferred under Article 601, paragraph (3) or (4) (including as applied mutatis mutandis under Article 602, paragraph (2) and Article 603-2-2, paragraph (2)), Article 603, paragraph (3) or Article 603-2, paragraph (5): the period of that deferral, or the period up to the day on which one month elapses from the day following the last day of that period
第六百一条第三項若しくは第四項（これらの規定を第六百二条第二項及び第六百三条の二の二第二項において準用する場合を含む。）、第六百三条第三項又は第六百三条の二第五項の規定によつて徴収を猶予した税額 当該猶予した期間又はその期間の末日の翌日から一月を経過する日までの期間
The mayor of the municipality may reduce or exempt the amount of delinquency charge under the preceding paragraph if the mayor finds that there are unavoidable grounds for the taxpayer's failure to pay the tax by the due date for payment under Article 599, paragraph (1).
市町村長は、納税者が第五百九十九条第一項の納期限までに税金を納付しなかつたことについてやむを得ない理由があると認める場合には、前項の延滞金額を減免することができる。
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