Article 89Delinquency Charges on the Golf Course Use Tax Filed and Remitted After the Due Date for Payment

①In the case where a special collection agent for the golf course use tax remits the remittance after the due date for payment under Article 83, paragraph (2), the agent must remit it with the addition of an amount of delinquency charge 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 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 until the date of remittance.

②The prefectural governor may grant a reduction or exemption of the amount of delinquency charge referred to in the preceding paragraph if the governor finds that there is an unavoidable reason for the special collection agent not having remitted the remittance by the due date for payment under Article 83, paragraph (2).