Article 67Penalty Tax for Non-payment

①If a national withholding tax has not been paid in full by its statutory payment due date, the district director or director-general of a customs house collects from the taxpayer penalty tax for non-payment in an amount equivalent to the amount calculated by multiplying the tax amount pertaining to the notice of tax payment (meaning a notice of tax payment under the provisions of Article 36, paragraph (1) (Notice of Tax Payment) (limited to one pertaining to item (ii) of that paragraph); the same applies in the following paragraph) or the tax amount paid after the statutory payment due date without that notice having been received by 10%; provided, however, that this does not apply if there is found to be a justifiable reason for the failure to pay the national tax pertaining to that notice or payment by the statutory payment due date.

③The provisions of paragraph (1) do not apply where a payment falling under the provisions of the preceding paragraph has been made, if the payment was made in a case specified by Cabinet Order as a case in which the taxpayer is found to have had the intention of paying by the statutory payment due date, and the national withholding tax pertaining to that payment was paid by the day on which one month has elapsed from the statutory payment due date.