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.
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.
Special Provisions on the Rate of Interest Tax
Notwithstanding the provisions listed in the following items, if the special base rate for interest tax for each year is less than 7.3 percent per annum…
次の各号に掲げる規定に規定する利子税の年七・三パーセントの割合は、当該各号に掲げる規定にかかわらず、各年の利子税特例基準割合が年七・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、当該利子税特例基準割合とする。
Open this provisionSpecial Provisions on the Rate of Delinquent Tax
Notwithstanding the provisions of Article 60, paragraph (2) of the Act on General Rules for National Taxes and Article 51-2, paragraph (1), item (iii) of the Inheritance Tax Act…
国税通則法第六十条第二項及び相続税法第五十一条の二第一項第三号に規定する延滞税の年十四・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、各年の延滞税特例基準割合（平均貸付割合に年一パーセントの割合を加算した割合をいう。以下この項及び第九十六条第一項において同じ。）が年七・三パーセントの割合…
Open this provisionSpecial Provisions on the Rate of Interest on Refund
If the special base rate for interest on refund for each year (meaning the rate obtained by adding 0.5 percent per annum to the average lending rate) is less than 7.3 percent per annum…
各年の還付加算金特例基準割合（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、国税通則法第五十八条第一項に規定する還付加算金（以下この条及び次条第一項において「還付加算金」という。）の計算の基礎となる期間であつてその年に含まれる期間に対応する還付加算金につい…
Open this provisionCalculation of the Amount of Interest Tax, etc.
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…
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。
Open this provisionaverage 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 inArticle 93, paragraph (2)
special base rate for delinquent taxmachine translation
「延滞税特例基準割合」
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.
Defined inArticle 94, paragraph (1)· applies only in this paragraph and in Article 96, paragraph (1)
interest on refundmachine translation
「還付加算金」
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%.
Short name set inArticle 95, paragraph (1)· applies only in this article and in Article 96, paragraph (1)
interest tax, etc.machine translation
「利子税等」
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.
Defined inArticle 96, paragraph (1)· applies only in this provision and in Article 96, paragraph (2)