Having demanded payment of the levy pursuant to the provisions of paragraph (1) of the preceding Article, JEED collects penal interest calculated at the rate of 14.5% per annum on the amount of the levy subject to the demand, based on the number of days in the period that runs from the day after the payment due date up until the day before the date of payment in full or attachment of property; provided, however, that this does not apply if the amount of the levy subject to the demand for payment is less than 1,000 yen.
In a case as referred to in the preceding paragraph, if part of the amount of the levy is paid, the amount of the levy that forms the basis for calculating the amount of penal interest for the period that begins on the date of that payment is the amount resulting when the amount of the levy that has been paid is deducted.
If the amount of the levy referred to in the preceding two paragraphs is not already a multiple of 1,000, it is rounded down to the nearest 1,000 yen to calculate the penal interest.
If the amount of the penal interest calculated pursuant to the provisions of the preceding three paragraphs is not already a multiple of 100, it is rounded down to the nearest 100 yen.
前三項の規定によつて計算した延滞金の額に百円未満の端数があるときは、その端数は、切り捨てる。
Penal interest is not collected in a case that falls under any of the following items; provided, however, that in the case referred to in item (iv), this is limited to the part associated with the period during which execution of the referenced measures is discontinued or suspended.
延滞金は、次の各号のいずれかに該当する場合には、徴収しない。ただし、第四号の場合には、その執行を停止し、又は猶予した期間に対応する部分の金額に限る。
if the amount of the levy is paid in full by the due date for payment fixed in the written demand;
督促状に指定した期限までに納付金を完納したとき。
if the demand has been made through service by publication because the domicile or residence of the person with the duty to pay the levy is unknown;
納付義務者の住所又は居所がわからないため、公示送達の方法によつて督促したとき。
if the amount of the penal interest is less than 100 yen;
延滞金の額が百円未満であるとき。
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