Article 96 — Act on Special Measures Concerning Taxation — japanlaw

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Article 96Calculation of the Amount of Interest Tax, etc.

第九十六条（利子税等の額の計算）

In calculating the amount of interest tax, etc. (meaning interest tax, delinquent tax and interest on refund; the same applies in the following paragraph) where any of the provisions of the preceding three Articles apply, if the rate calculated as prescribed in Article 93 includes a fraction of less than 0.1 percent, the fraction is to be rounded down, and if the calculated rate or the added rate prescribed in the preceding three Articles (excluding the average lending rate and the special base rate for delinquent tax) is less than 0.1 percent per annum, the rate is to be 0.1 percent per annum.

前三条のいずれかの規定の適用がある場合における利子税等（利子税、延滞税及び還付加算金をいう。次項において同じ。）の額の計算において、第九十三条に規定する計算した割合に〇・一パーセント未満の端数があるときはこれを切り捨てるものとし、前三条に規定する計算した割合及び加算した割合（平均貸付割合及び延滞税特例基準割合を除く。）が年〇・一パーセント未満の割合であるときは年〇・一パーセントの割合とする。

In calculating the amount of interest tax, etc. where any of the provisions of the preceding three Articles apply, if an amount in the course of the calculation includes a fraction of less than one yen, the fraction is rounded down.

前三条のいずれかの規定の適用がある場合における利子税等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。

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Defined terms4

interest on refund
還付加算金（かんぷかさんきん）
Interest on refund as defined in Article 58, paragraph (1) of the Act on General Rules for National Taxes: interest the tax authorities add, at 7.3% a year, when they refund a refund, etc. (還付金等) or apply it to other tax; Article 95 replaces that rate with the special base rate for interest on refunds (還付加算金特例基準割合) in years when that rate is below 7.3%.
Article 95, paragraph (1)See it in the glossary
interest tax, etc.
利子税等（りしぜいとう）
Interest tax (利子税), delinquent tax (延滞税) and refund interest (還付加算金), for the rounding rules of Article 96.
利子税、延滞税及び還付加算金
Article 96, paragraph (1)See it in the glossary
average lending rate
平均貸付割合（へいきんかしつけわりあい）
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.
各年の前々年の九月から前年の八月までの各月における短期貸付けの平均利率（当該各月において銀行が新たに行つた貸付け（貸付期間が一年未満のものに限る。）に係る利率の平均をいう。）の合計を十二で除して計算した割合として各年の前年の十一月三十日までに財務大臣が告示する割合
Article 93, paragraph (2)See it in the glossary
special base rate for delinquent tax
延滞税特例基準割合（えんたいぜいとくれいきじゅんわりあい）
In Article 94(1) and Article 96(1), the average lending rate (平均貸付割合) plus 1 percent a year; in any year it is below 7.3 percent, the 14.6 percent and 7.3 percent annual rates of delinquent tax (延滞税) under Article 60(2) of the Act on General Rules for National Taxes (国税通則法) and Article 51-2(1)(iii) of the Inheritance Tax Act (相続税法) are lowered to rates worked out from it.
平均貸付割合に年一パーセントの割合を加算した割合
Article 94, paragraph (1)See it in the glossary

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as amended by Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)所得税法等の一部を改正する法律

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