Article 72-45Delinquency Charge for Corporate Enterprise Tax Paid After the Due Date for Payment
第七十二条の四十五（納期限後に納付する法人の事業税の延滞金）
A taxpayer of enterprise tax on business conducted by corporations who pays the tax (including the tax amount increased by an amended return under Article 72-31, paragraph (2) or (3); the same applies hereinafter in this Article) after the due date for payment of corporate enterprise tax must pay it with an amount of delinquency charge added to the tax amount, equivalent to the amount calculated by multiplying the tax amount, according to the number of days in the period from the day following the due date for payment of corporate enterprise tax to the date of payment, by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the day or date specified in each of the following items according to the category of tax amount listed in that item).
法人の行う事業に対する事業税の納税者は、法人の事業税の納期限後にその税金（第七十二条の三十一第二項又は第三項の規定による修正申告により増加した税額を含む。以下この条において同じ。）を納付する場合には、その税額に法人の事業税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、当該各号に定める日又は期限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。
tax amount relating to a return submitted before the due date for payment of corporate enterprise tax: the day on which one month has elapsed from the day following the due date for payment of corporate enterprise tax;
法人の事業税の納期限前に提出した申告書に係る税額 法人の事業税の納期限の翌日から一月を経過する日
tax amount relating to a return submitted after the due date for payment of corporate enterprise tax: the date of that submission, or the day on which one month has elapsed from the day following that date;
法人の事業税の納期限後に提出した申告書に係る税額 当該提出した日又はその日の翌日から一月を経過する日
tax amount relating to an amended return: the date on which the amended return was submitted (where the amended return was submitted before its deadline for filing, the deadline for filing that amended return; the same applies hereinafter in this item) or the day on which one month has elapsed from the day following the date on which that amended return was submitted.
修正申告書に係る税額 修正申告書を提出した日（修正申告書がその提出期限前に提出された場合には、当該修正申告書の提出期限。以下この号において同じ。）又は当該修正申告書を提出した日の翌日から一月を経過する日
In the case of the preceding paragraph, where a corporation submits an amended return after the day on which one year has elapsed from the day following the date on which it submitted a return (where the return was submitted before its deadline for filing, the deadline for filing that return), the period from the day following the day on which that one year has elapsed to the date on which that amended return was submitted (where that amended return was submitted before its deadline for filing, the deadline for filing that amended return) is deducted from the period that forms the basis for calculating the delinquency charge, except where a corporation that has evaded enterprise tax by deception or other wrongful acts submitted the amended return having foreseen that a reassessment under Article 72-39, paragraph (1) or (3), Article 72-41, paragraph (1) or (3) or Article 72-41-2, paragraph (1) or (3) would be made as a result of an investigation by the government or the prefectural governor.
前項の場合において、法人が申告書を提出した日（申告書がその提出期限前に提出された場合には、当該申告書の提出期限）の翌日から一年を経過する日後に修正申告書を提出したときは、詐偽その他不正の行為により事業税を免れた法人が政府又は道府県知事の調査により第七十二条の三十九第一項若しくは第三項、第七十二条の四十一第一項若しくは第三項又は第七十二条の四十一の二第一項若しくは第三項の規定による更正があるべきことを予知して修正申告書を提出した場合を除き、当該一年を経過する日の翌日から当該修正申告書を提出した日（当該修正申告書がその提出期限前に提出された場合には、当該修正申告書の提出期限）までの期間は、延滞金の計算の基礎となる期間から控除する。
In the case of paragraph (1), where an amended return under Article 72-31, paragraph (2) or (3) has been submitted (limited to where that amended return is submitted after an original return has been submitted for the enterprise tax relating to that amended return and a reassessment reducing the tax payable by the submission 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") has been made), for the tax amount payable by the submission of that amended return (limited to the tax amount specified by Cabinet Order as the portion up to the tax amount relating to that original return (including the tax amount equivalent to the amount of a refund)), notwithstanding the preceding paragraph, the following periods (limited to the period listed in item (i) for enterprise tax relating to an amended return submitted by a corporation that has evaded enterprise tax by deception or other wrongful acts having foreseen that a reassessment under Article 72-39, paragraph (1) or (3), Article 72-41, paragraph (1) or (3) or Article 72-41-2, paragraph (1) or (3) would be made, and other enterprise tax specified by Cabinet Order) are deducted from the period that forms the basis for calculating the delinquency charge.
第一項の場合において、第七十二条の三十一第二項又は第三項の規定による修正申告書の提出があつたとき（当該修正申告書に係る事業税について当初申告書が提出されており、かつ、当該当初申告書の提出により納付すべき税額を減少させる更正（これに類するものとして政令で定める更正を含む。以下この項において「減額更正」という。）があつた後に、当該修正申告書が提出されたときに限る。）は、当該修正申告書の提出により納付すべき税額（当該当初申告書に係る税額（還付金の額に相当する税額を含む。）に達するまでの部分として政令で定める税額に限る。）については、前項の規定にかかわらず、次に掲げる期間（詐偽その他不正の行為により事業税を免れた法人が第七十二条の三十九第一項若しくは第三項、第七十二条の四十一第一項若しくは第三項又は第七十二条の四十一の二第一項若しくは第三項の規定による更正があるべきことを予知して提出した修正申告書に係る事業税その他政令で定める事業税にあつては、第一号に掲げる期間に限る。）を延滞金の計算の基礎となる期間から控除する。
the period from the day following the date on which the tax amount payable by the submission of that original return was paid (where that date is before the due date for payment of corporate enterprise tax of the corporation relating to that return, that due date for payment) to the date on which notice of that reassessment reducing the tax was given;
当該当初申告書の提出により納付すべき税額の納付があつた日（その日が当該申告に係る法人の事業税の納期限より前である場合には、当該法人の事業税の納期限）の翌日から当該減額更正の通知をした日までの期間
the period from the day following the date on which notice of that reassessment reducing the tax was given (where that reassessment reducing the tax is based on a request for reassessment (excluding those resulting from a reassessment relating to corporation tax), or results from a reassessment relating to corporation tax (limited to one based on a request for reassessment relating to corporation tax), the day on which one year has elapsed counting from the day following the date on which notice of that reassessment reducing the tax was given) to the date on which that amended return was submitted (where that amended return was submitted before its deadline for filing, the deadline for filing that amended return).
If the prefectural governor finds that there are unavoidable grounds for the taxpayer not having paid the tax by the due date for payment of corporate enterprise tax, the governor may reduce or exempt the amount of delinquency charge in paragraph (1).
道府県知事は、納税者が法人の事業税の納期限までにその税金を納付しなかつたことについてやむを得ない事由があると認める場合には、第一項の延滞金額を減免することができる。
Read this with the articles around it
request for reassessmentmachine translation
「更正の請求」
A request under Article 20-9-3, paragraph 1 to the head of the local government (地方団体の長), by a person who filed a local tax return (申告書), to correct the tax base or tax amount in it because the tax was overstated, a loss understated or a refund understated through a calculation error or a failure to follow the law, made within five years of the statutory payment deadline, or within the later periods paragraph 2 of that Article allows.
Short name set inArticle 20-9-3, paragraph (2)· applies from here on, except in Article 72-48-2, paragraph (5); and Article 72-50, paragraph (3)
amended returnmachine translation
「修正申告書」
In the subsection on electronic filing by specified corporations (特定法人) that Article 72-32 opens, an amended return of the corporate enterprise tax (事業税) under Article 72-31, paragraph 2 or 3: one filed where the tax base or tax shown was too low, or within one month after the national tax office corrects or determines the corporation tax base.
Short name set inArticle 72-32, paragraph (1)· applies only in this subsection
returnmachine translation
「申告書」
From Article 72-32 to the end of its subsection on corporations' enterprise tax (事業税), the returns under Articles 72-25, 72-26, 72-28 and 72-29.
Short name set inArticle 72-32, paragraph (1)· applies only in this subsection
due date for payment of corporate enterprise taxmachine translation
「法人の事業税の納期限」
The deadline for paying the enterprise tax (事業税) on a corporation's business under Article 72-25, paragraph 1, Article 72-26, paragraph 1, Article 72-28, paragraph 1 or Article 72-29, paragraph 1, 3 or 5, or that deadline as extended where it was extended; the delinquency charge (延滞金) on a tax deficiency found on reassessment runs from the day after it.
Short name set inArticle 72-44, paragraph (2)
original returnmachine translation
「当初申告書」
In Subsection 2 (款) of the Section on enterprise tax (事業税), on corporate enterprise tax, which contains Article 72-44, the return filed under Articles 72-25, 72-28 and 72-29 and Article 72-31, paragraph 1 for the enterprise tax (事業税) that a later reassessment increasing the tax (増額更正) concerns.
Short name set inArticle 72-44, paragraph (4)· applies only in this subsection
reassessment reducing the taxmachine translation
「減額更正」
A reassessment (更正) that reduces the tax payable — the corporate inhabitant tax or enterprise tax (事業税) payable on the original return or, in Article 321-2, paragraph 4, the income tax (所得税) a national tax office reassesses — including similar reassessments a Cabinet Order (政令) sets; where the tax is later raised again by a reassessment or an amended return, part of the time in between is left out of the period on which delinquency charges (延滞金) are counted.
Short name set inArticle 72-45, paragraph (3)· applies only in this paragraph