Article 71-13Delinquency Charges on Remittances of the Interest Levy Filed and Remitted After the Due Date for Payment

①When a special collection agent for the interest levy remits the remittance after the due date for payment under Article 71-10, paragraph (2), the agent must remit it with an amount of delinquency charge added, equivalent to the amount calculated by multiplying the amount of remittance by a rate of 14.6 percent per annum (7.3 percent per annum for the period from the day following that due date for payment until the day on which one month has passed) in accordance with the number of days in the period from the day following that due date for payment until the date of remittance.

②When the prefectural governor finds that there are unavoidable reasons for a special collection agent not having remitted the remittance by the due date for payment under Article 71-10, paragraph (2), the governor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.