Supplementary Provisions, Article 2Application of Provisions on Calculation of Fractions
第二条（端数計算に関する規定の適用）
The provisions of Article 20-4-2, paragraph (2) of the Local Tax Act as amended by Article 1 (hereinafter referred to as the "New Act") (including as applied mutatis mutandis under Article 20-4-2, paragraph (7) of the New Act) apply to additional charge for understatement, additional charge for failure to file or substantial additional charge finalized on or after June 1, 1967 (hereinafter referred to as the "Effective Date"), delinquency charge paid or remitted on or after that date, or interest on refund relating to refunds concerning overpayments or payments by mistake and other local government levies for which a decision to disburse for refund is made, or appropriation is carried out, on or after that date.
第一条の規定による改正後の地方税法（以下「新法」という。）第二十条の四の二第二項（同条第七項において準用する場合を含む。）の規定は、昭和四十二年六月一日（以下「施行日」という。）以後に確定する過少申告加算金、不申告加算金若しくは重加算金、同日以後に納付され、若しくは納入される延滞金又は同日以後に還付のため支出を決定し、若しくは充当をする過誤納金その他の地方団体の徴収金に関する還付金に係る還付加算金について適用する。
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
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)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 25 of 1967.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 June 1967, which the supplementary provisions (附則) of Act No. 25 of 1967 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)