Article 72-53Delinquency Charge on Individual Enterprise Tax Paid After the Due Date for Payment
第七十二条の五十三（納期限後に納付する個人の事業税の延滞金）
A taxpayer of enterprise tax on the business conducted by an individual who pays the tax after the due date for payment (where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter to enterprise tax on the business conducted by an individual) must add to the tax amount, and pay, a delinquency charge equivalent to the amount calculated by multiplying the tax amount by the rate of 14.6 percent per annum (for the period until the day on which one month elapses from the day following the due date for payment, 7.3 percent per annum) according to the number of days in the period from the day following the due date for payment to the day of payment.
個人の行う事業に対する事業税の納税者は、その納期限（納期限の延長があつた場合においては、その延長された納期限とする。以下個人の行う事業に対する事業税について同じ。）後にその税金を納付する場合においては、当該税額に、そ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（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を加算して納付しなければならない。
Where the prefectural governor finds that there are unavoidable grounds for the taxpayer referred to in the preceding paragraph not having paid the tax by the due date for payment, the governor may reduce or exempt the amount of delinquency charge referred to in that paragraph.
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