Article 137Special Provisions on Taxes on Delinquency Levied Against Amounts Subject to Deferment
第百三十七条（延納税額に係る延滞税の特例）
As regards any taxes on delinquency that are levied against income taxes when a Resident has been permitted to defer payment as under Article 132, paragraph (1) (Deferring Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis), income taxes are broken down into the amount subject to deferment as prescribed in Article 136, paragraph (1), item (i) and everything else, and if the amount subject to deferment is subject to installment payments this is further broken down into individual installment payments, and the provisions of the Act on General Rules for National Taxes concerning taxes on delinquency apply to each such amount of taxes.
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amount subject to deferment
「延納税額」
The income tax whose payment has been allowed to be deferred under Article 132, paragraph (1), on which interest tax at 7.3 per cent a year is charged.
Short name set inArticle 136, paragraph (1), item (i)· applies only in this article