Article 64Delinquency Charges on Corporate Prefectural Inhabitant Tax Paid After the Due Date for Payment

①A taxpayer of corporate prefectural inhabitant tax who pays the tax after the due date for payment under Article 53, paragraph (1), (2) or (31), or who pays the tax relating to a return prescribed in paragraph (34) of that Article, must pay, in addition to the respective tax amount, an amount of delinquency charge equivalent to the amount calculated by multiplying that tax amount by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the day or deadline specified in each of the following items according to the classification of tax amounts set out in that item), in accordance with the number of days in the period from the day following the due date for payment (in the case of paying tax relating to a return prescribed in paragraph (34) of that Article, the due date for payment under paragraph (1), (2) or (31) of that Article relating to that tax, and where the due date for payment has been extended, the extended due date for payment; the same applies in item (i) and paragraph (3), item (i)) to the day of payment.

②In the case referred to in the preceding paragraph, when a corporation has filed the return prescribed in Article 53, paragraph (34) after the day on which one year elapses from the day following the day on which it filed the return prescribed in Article 53, paragraph (1), (2) or (31) (or, if that return was filed before its deadline for filing, the deadline for filing that return), the period from the day following the day on which that one year elapses to the day on which that return was filed (or, where Article 53, paragraph (35) applies and that return was filed before its deadline for filing, the deadline for filing that return) is to be deducted from the period forming the basis for calculating the delinquency charge, except where a corporation that evaded prefectural inhabitant tax by deceit or other wrongful act filed that return having foreseen that a reassessment under Article 55, paragraph (1) or (3) would be made.

③In the case referred to in paragraph (1), when the return prescribed in Article 53, paragraph (34) (hereinafter in this paragraph referred to as an "amended return") has been filed (limited to when that amended return has been filed after the return prescribed in paragraph (1), (2) or (31) of that Article (hereinafter in this paragraph referred to as the "original return") has been filed with respect to the prefectural inhabitant tax relating to that amended return, and there has been a reassessment reducing the tax payable by the filing of that original return (including a reassessment specified by Cabinet Order as similar thereto; hereinafter in this paragraph referred to as a "reassessment reducing the tax")), for the amount of tax payable by the filing of that amended return (limited to the amount of tax specified by Cabinet Order as the portion up to the amount of tax relating to that original return (including the amount of tax equivalent to the amount of a refund)), notwithstanding the preceding paragraph, the following periods (limited to the period set out in item (i) in the case of the prefectural inhabitant tax relating to an amended return filed by a corporation that evaded prefectural inhabitant tax by deceit or other wrongful act having foreseen that a reassessment under Article 55, paragraph (1) or (3) would be made, and other prefectural inhabitant tax specified by Cabinet Order) are to be deducted from the period forming the basis for calculating the delinquency charge.

④A prefectural governor may reduce or exempt the amount of delinquency charge under paragraph (1) if the governor finds that there is an unavoidable reason why the taxpayer did not pay the tax by the due date for payment under that paragraph.