Supplementary Provisions, Article 9-9Special Provisions on the Calculation of Delinquent Tax, etc. Relating to the Transfer Levy
第九条の九（譲渡割に係る延滞税等の計算の特例）
The calculation of the delinquent tax, interest tax and penalty tax on the transfer levy, the delinquent tax, interest tax and penalty tax on consumption tax, and the amounts relating to exemption from those delinquent tax and interest tax (hereinafter in this Article referred to as "delinquent tax, etc.") is to be made on the aggregate of the transfer levy and consumption tax, and the amount equivalent to the calculated delinquent tax, etc. apportioned to the amounts of the transfer levy and consumption tax that formed the basis of the calculation is the amount of delinquent tax, etc. on the transfer levy or consumption tax.
譲渡割に係る延滞税、利子税及び加算税並びに消費税に係る延滞税、利子税及び加算税並びにこれらの延滞税及び利子税の免除に係る金額（以下この条において「延滞税等」という。）の計算については、譲渡割及び消費税の合算額により行い、算出された延滞税等をその計算の基礎となつた譲渡割及び消費税の額に按分した額に相当する金額を譲渡割又は消費税に係る延滞税等の額とする。
The calculation of interest on refund relating to the transfer levy and consumption tax is to be made on the aggregate of the refunds or overpayments or payments by mistake relating to the transfer levy and consumption tax, and the amount equivalent to the calculated interest on refund apportioned to the amounts of the refunds or overpayments or payments by mistake relating to the transfer levy and consumption tax that formed the basis of the calculation is the amount of interest on refund relating to the transfer levy or consumption tax.
譲渡割及び消費税に係る還付加算金の計算については、譲渡割及び消費税に係る還付金又は過誤納金の合算額により行い、算出された還付加算金をその計算の基礎となつた譲渡割及び消費税に係る還付金又は過誤納金の額に按分した額に相当する金額を譲渡割又は消費税に係る還付加算金の額とする。
When the delinquent tax, etc. and interest on refund relating to the transfer levy and consumption tax are calculated pursuant to the preceding two paragraphs, the calculation of fractions is to be made by deeming the transfer levy and consumption tax to be a single tax.
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)
penalty taxmachine translation
「加算税」
The penalty taxes (加算税) charged on the transfer levy (譲渡割) of local consumption tax (地方消費税), which is assessed and collected following the practice of consumption tax (消費税); in Articles 9-4 to 9-16 of the supplementary provisions (附則) they are treated as transfer levy.
Defined inSupplementary Provisions, Article 9-4, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 9-9
delinquent tax, etc.machine translation
「延滞税等」
In Article 9-9 of the supplementary provisions (附則), the delinquent tax (延滞税), interest tax (利子税) and additional tax (加算税) on the transfer levy of the local consumption tax (譲渡割) and on consumption tax (消費税), and the amounts of that delinquent tax and interest tax that are exempted.
Short name set inSupplementary Provisions, Article 9-9, paragraph (1)· applies only in this article