Article 60Delinquent Tax

②The amount of delinquent tax is to be the amount calculated by multiplying the unpaid tax amount by the rate of 14.6% per annum, according to the number of days in the period from the day following the statutory payment due date of the national tax prescribed in each item of the preceding paragraph (for a national tax that has become payable because the amount refunded by carryback of net loss, etc. was excessive, consumption tax, etc. on goods taken from a bonded area with permission for import (excluding petroleum and coal tax payable under the provisions of Article 17, paragraph (3) (Payment, etc. of Petroleum and Coal Tax on Crude Oil, etc. Received) of the Petroleum and Coal Tax Act), and other national taxes specified by Cabinet Order, the day specified by Cabinet Order; the same applies in paragraph (2), item (i) of the following Article) until the day on which that national tax is paid in full; provided, however, that for the period until the due date for payment (if permission for postponement of tax payment or for payment in kind has been revoked, the day on which the document concerning that revocation was issued; the same applies hereinafter in this paragraph and in Article 63, paragraphs (1), (4) and (5) (Exemption from Delinquent Tax in the Case of Tax Payment Grace Period, etc.)) or for the period until the day on which two months have elapsed from the day following the due date for payment, the amount of delinquent tax is to be the amount calculated by multiplying the unpaid tax amount by the rate of 7.3% per annum.

③The taxpayer referred to in paragraph (1) must pay delinquent tax together with the national tax that is the basis for the calculation of its amount.

④Delinquent tax is to be national tax falling under the tax item which applies to the tax amount that is the basis for the calculation of its amount.