Supplementary Provisions, Article 3-2Special Provisions on Rates of Delinquency Charges and Interest on Refund, etc.
第三条の二（延滞金及び還付加算金の割合等の特例）
For the time being, the rate of 14.6 percent per annum and the rate of 7.3 percent per annum for delinquency charges prescribed in Article 56, paragraph (2), Article 64, paragraph (1), Article 71-12, paragraph (2), Article 71-13, paragraph (1), Article 71-33, paragraph (2), Article 71-34, paragraph (1), Article 71-53, paragraph (2), Article 71-54, paragraph (1), Article 72-44, paragraph (2), Article 72-45, paragraph (1), Article 72-53, paragraph (1), Article 73-32, paragraph (1), Article 74-21, paragraph (2), Article 74-22, paragraphs (1) and (2), Article 88, paragraph (2), Article 89, paragraph (1), Article 144-45, paragraph (2), Article 144-46, paragraph (1), Article 165, paragraphs (1) and (2), Article 196, paragraph (1), Article 277, paragraph (2), Article 280, paragraph (1), Article 321-2, paragraph (2), Article 321-12, paragraph (2), Article 326, paragraph (1), Article 328-10, paragraph (2), Article 328-13, paragraph (2), Article 368, paragraph (2) (including as applied mutatis mutandis pursuant to Article 745, paragraph (3)), Article 369, paragraph (1) (including as applied mutatis mutandis pursuant to Article 745, paragraph (1)), Article 457, paragraph (1), Article 481, paragraph (2), Article 482, paragraphs (1) and (2), Article 534, paragraph (2), Article 535, paragraph (1), Article 607, paragraph (2) (including as applied mutatis mutandis pursuant to Article 627), Article 608, paragraph (1) (including as applied mutatis mutandis pursuant to Article 627), Article 687, paragraph (2), Article 690, paragraph (1), Article 700-63, paragraph (1), Article 701-10, paragraph (2), Article 701-11, paragraph (1), Article 701-59, paragraph (2), Article 701-60, paragraph (1), Article 720, paragraph (2), Article 723, paragraph (1), Article 733-17, paragraph (2) and Article 733-20, paragraph (1) are, notwithstanding those provisions, where the special base rate for delinquency charges for each year (meaning the rate obtained by adding a rate of 1 percent per annum to the average lending rate (meaning the average lending rate prescribed in Article 93, paragraph (2) of the Act on Special Measures Concerning Taxation; the same applies in paragraphs (2) through (4)); the same applies hereinafter in this paragraph and paragraph (5)) is less than the rate of 7.3 percent per annum, during that year, in the case of the rate of 14.6 percent per annum, the rate obtained by adding the rate of 7.3 percent per annum to the special base rate for delinquency charges for that year, and in the case of the rate of 7.3 percent per annum, the rate obtained by adding the rate of 1 percent per annum to that special base rate for delinquency charges (where the rate so added exceeds the rate of 7.3 percent per annum, the rate of 7.3 percent per annum).
当分の間、第五十六条第二項、第六十四条第一項、第七十一条の十二第二項、第七十一条の十三第一項、第七十一条の三十三第二項、第七十一条の三十四第一項、第七十一条の五十三第二項、第七十一条の五十四第一項、第七十二条の四十四第二項、第七十二条の四十五第一項、第七十二条の五十三第一項、第七十三条の三十二第一項、第七十四条の二十一第二項、第七十四条の二十二第一項及び第二項、第八十八条第二項、第八十九条第一項、第百四十四条の四十五第二項、第百四十四条の四十六第一項、第百六十五条第一項及び第二項、第百九十六条第一項、第二百七十七条第二項、第二百八十条第一項、第三百二十一条の二第二項、第三百二十一条の十二第二項、第三百二十六条第一項、第三百二十八条の十第二項、第三百二十八条の十三第二項、第三百六十八条第二項（第七百四十五条第三項において準用する場合を含む。）、第三百六十九条第一項（第七百四十五条第一項において準用する場合を含む。）、第四百五十七条第一項、第四百八十一条第二項、第四百八十二条第一項及び第二項、第五百三十四条第二項、第五百三十五条第一項、第六百七条第二項（第六百二十七条において準用する場合を含む。）、第六百八条第一項（第六百二十七条において準用する場合を含む。）、第六百八十七条第二項、第六百九十条第一項、第七百条の六十三第一項、第七百一条の十第二項、第七百一条の十一第一項、第七百一条の五十九第二項、第七百一条の六十第一項、第七百二十条第二項、第七百二十三条第一項、第七百三十三条の十七第二項並びに第七百三十三条の二十第一項に規定する延滞金の年十四・六パーセントの割合及び年七・三パーセントの割合は、これらの規定にかかわらず、各年の延滞金特例基準割合（平均貸付割合（租税特別措置法第九十三条第二項に規定する平均貸付割合をいう。次項から第四項までにおいて同じ。）に年一パーセントの割合を加算した割合をいう。以下この項及び第五項において同じ。）が年七・三パーセントの割合に満たない場合には、その年中においては、年十四・六パーセントの割合にあつてはその年における延滞金特例基準割合に年七・三パーセントの割合を加算した割合とし、年七・三パーセントの割合にあつては当該延滞金特例基準割合に年一パーセントの割合を加算した割合（当該加算した割合が年七・三パーセントの割合を超える場合には、年七・三パーセントの割合）とする。
For the time being, the rate of 7.3 percent per annum for delinquency charges prescribed in Article 65, paragraph (1), Article 72-45-2, paragraph (1) and Article 327, paragraph (1) is, notwithstanding those provisions, where the rate obtained by adding a rate of 0.5 percent per annum to the average lending rate for each year is less than the rate of 7.3 percent per annum, during that year, the rate so added for that year.
当分の間、第六十五条第一項、第七十二条の四十五の二第一項及び第三百二十七条第一項に規定する延滞金の年七・三パーセントの割合は、これらの規定にかかわらず、各年の平均貸付割合に年〇・五パーセントの割合を加算した割合が年七・三パーセントの割合に満たない場合には、その年中においては、その年における当該加算した割合とする。
For the time being, where the deferment special base rate (meaning the rate obtained by adding a rate of 0.5 percent per annum to the average lending rate) for the year that includes the period forming the basis for calculating the amount that is, or may be, exempted under the provisions of Article 15-9, paragraphs (1), (3) and (4) and Article 72-38-2, paragraphs (10) and (11) with respect to the delinquency charges prescribed in those provisions (hereinafter in this paragraph referred to as "delinquency charges on local taxes whose collection was deferred, etc.") is less than the rate of 7.3 percent per annum, in the application of those provisions to the delinquency charges on local taxes whose collection was deferred, etc. corresponding to the part of that period that is included in that year, the phrase "period (limited to the period for which the delinquency charges are calculated at the rate of 14.6 percent per annum)" in Article 15-9, paragraph (1) is deemed to be replaced with "period", and the phrase "one half of" in that paragraph is deemed to be replaced with "the portion exceeding the amount of the delinquency charges where the rate of those delinquency charges is the deferment special base rate (meaning the deferment special base rate prescribed in Article 3-2, paragraph (3) of the Supplementary Provisions) (referred to as the 'special delinquency charge amount' in paragraphs (3) and (4) and Article 72-38-2, paragraphs (10) and (11)) of"; the phrase "(limited to a period in which the delinquency charge is calculated at the rate of 14.6 percent per annum, and" in Article 15-9, paragraphs (3) and (4) is deemed to be replaced with "(", and the phrase "one half of" in those paragraphs is deemed to be replaced with "the portion exceeding the special delinquency charge amount of"; the phrase "period of deferral (limited to the period in which the delinquency charge is calculated at the rate of 14.6 percent per annum; the same applies in the following paragraph)" in Article 72-38-2, paragraph (10) is deemed to be replaced with "period of deferral", and the phrase "one half of" in that paragraph is deemed to be replaced with "the portion exceeding the special delinquency charge amount of"; and the phrase "one half of" in paragraph (11) of that Article is deemed to be replaced with "the portion exceeding the special delinquency charge amount of".
当分の間、第十五条の九第一項、第三項及び第四項並びに第七十二条の三十八の二第十項及び第十一項に規定する延滞金（以下この項において「徴収の猶予等をした地方税に係る延滞金」という。）につきこれらの規定により免除し、又は免除することができる金額の計算の基礎となる期間を含む年の猶予特例基準割合（平均貸付割合に年〇・五パーセントの割合を加算した割合をいう。）が年七・三パーセントの割合に満たない場合には、当該期間であつてその年に含まれる期間に対応する徴収の猶予等をした地方税に係る延滞金についてのこれらの規定の適用については、第十五条の九第一項中「期間（延滞金が年十四・六パーセントの割合により計算される期間に限る。）」とあるのは「期間」と、「の二分の一」とあるのは「のうち当該延滞金の割合が猶予特例基準割合（附則第三条の二第三項に規定する猶予特例基準割合をいう。）であるとした場合における当該延滞金の額（第三項及び第四項並びに第七十二条の三十八の二第十項及び第十一項において「特例延滞金額」という。）を超える部分の金額」と、同条第三項及び第四項中「期間（延滞金が年十四・六パーセントの割合により計算される期間に限るものとし、」とあるのは「期間（」と、「の二分の一」とあるのは「のうち特例延滞金額を超える部分の金額」と、第七十二条の三十八の二第十項中「期間（延滞金が年十四・六パーセントの割合により計算される期間に限る。次項において同じ。）」とあるのは「期間」と、「の二分の一」とあるのは「のうち特例延滞金額を超える部分の金額」と、同条第十一項中「の二分の一」とあるのは「のうち特例延滞金額を超える部分の金額」とする。
For the time being, where the special base rate for interest on refund for each year (meaning the rate obtained by adding a rate of 0.5 percent per annum to the average lending rate) is less than the rate of 7.3 percent per annum, in the application of the provisions of Article 17-4, paragraph (1) to the interest on refund corresponding to the part of the period forming the basis for calculating the interest on refund prescribed in that paragraph that is included in that year, the phrase "rate of 7.3 percent per annum" in that paragraph is deemed to be replaced with "special base rate for interest on refund prescribed in Article 3-2, paragraph (4) of the Supplementary Provisions".
In calculating the amounts of delinquency charges and interest on refund where any of the provisions of the preceding paragraphs applies, where the added rate prescribed in the preceding paragraphs (excluding the special base rate for delinquency charges) is a rate of less than 0.1 percent per annum, it is to be a rate of 0.1 percent per annum.
In calculating the amounts of delinquency charges and interest on refund where any of the provisions of paragraphs (1) through (4) applies, where a fraction of less than one yen arises in an amount in the course of the calculation, it is to be rounded down.
第一項から第四項までのいずれかの規定の適用がある場合における延滞金及び還付加算金の額の計算において、その計算の過程における金額に一円未満の端数が生じたときは、これを切り捨てる。
interest on refundmachine translation
「還付加算金」
Interest the head of a local government (地方団体の長) adds when refunding an overpayment or payment by mistake (過誤納金) or applying it to other sums, at 7.3% a year for the days from the day after a date Article 17-4, paragraph 1 sets for each kind of overpayment until the refund is decided or the sum applied.
Short name set inArticle 17-4, paragraph (1)
average lending ratemachine translation
「平均貸付割合」
The rate the Minister of Finance announces by 30 November of the year before each year: the total of the average interest rates on banks' new loans for less than one year in each month from September two years before to August of the year before, divided by 12.
Defined inSupplementary Provisions, Article 3-2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 3-2, paragraphs (2) to (4)
special base rate for delinquency chargesmachine translation
「延滞金特例基準割合」
The average lending rate (平均貸付割合) as defined in Article 93, paragraph 2 of the Act on Special Measures Concerning Taxation plus 1 per cent a year.
Defined inSupplementary Provisions, Article 3-2, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 3-2, paragraph (5)
delinquency charges on local taxes whose collection was deferred, etc.machine translation
「徴収の猶予等をした地方税に係る延滞金」
In Article 3-2, paragraph 3 of the supplementary provisions (附則), the delinquency charges (延滞金) that Article 15-9, paragraphs 1, 3 and 4 and Article 72-38-2, paragraphs 10 and 11 exempt, or allow to be exempted, on local taxes whose collection or conversion into money (換価) has been deferred or whose delinquent tax collection (滞納処分) has been suspended.
Short name set inSupplementary Provisions, Article 3-2, paragraph (3)· applies only in this paragraph
special delinquency charge amountmachine translation
「特例延滞金額」
For a period within a year whose deferral special base rate (猶予特例基準割合 — the average lending rate plus 0.5 percent a year) is below 7.3 percent a year, the delinquency charge (延滞金) on a local tax whose collection was deferred or similarly eased under Article 15-9, paragraphs 1, 3 and 4 or Article 72-38-2, paragraphs 10 and 11, computed as if its rate were that special base rate; under Article 3-2, paragraph 3 of the supplementary provisions (附則) the part of the interest above it is what is or may be exempted.
Short name set inSupplementary Provisions, Article 3-2, paragraph (3)· applies only in this provision and in Article 15-9, paragraphs (3) and (4); and Article 72-38-2, paragraphs (10) and (11)