Article 701-11Delinquency Charge on Remittance for Bathing Tax Declared and Remitted After the Due Date for Payment
第七百一条の十一（納期限後に申告納入する入湯税に係る納入金の延滞金）
Where a special collection agent for bathing tax remits the remittance after the due date for payment under Article 701-4, paragraph (2), the agent must remit it with an amount of delinquency charge added to the amount of remittance, equivalent to the amount calculated by multiplying that amount by a 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 under that paragraph to the date of remittance.
入湯税の特別徴収義務者は、第七百一条の四第二項の納期限後にその納入金を納入する場合においては、当該納入金額に、同項の納期限の翌日から納入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入しなければならない。
Where the mayor of the municipality finds that there are unavoidable reasons for the special collection agent's failure to remit the remittance by the due date for payment under Article 701-4, paragraph (2), the mayor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.
市町村長は、特別徴収義務者が第七百一条の四第二項の納期限までに納入金を納入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おいては、前項の延滞金額を減免することができる。
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special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
remittancemachine translation
「納入金」
Local tax that a special collector (特別徴収義務者) collects and must pay in to the local government.
Defined inArticle 1, paragraph (1), item (xii)· applies throughout the law