When payment of the Levy is demanded pursuant to the provisions of paragraph (1) of the preceding Article, the Organization collects a delinquent charge that is calculated by using the percentage of 14.5 percent per annum of the amount of Levy pertaining to said demand for the number of days from the date following the due date of said Levy until the date prior to the date of full payment or an attachment of property, however, provided that this provision does not apply when the amount of Levy pertaining to said demand is less than 1,000 yen.
In a case of the preceding paragraph, when a portion of the amount of Levy is paid, the amount of Levy that is the principal amount for the calculation of the delinquent charge pertaining to the period after the date of said payment is to be the amount remaining after deducting the amount of said payment from the amount of said Levy.
In calculations of the delinquent charge, when the amount of Levy as set forth in the preceding two paragraphs contains a fractional portion that is less than 1,000 yen, said fractional portion is rounded down to the nearest 1,000 yen increment.
When the amount of delinquent charge calculated pursuant to the provisions of the preceding three paragraphs contains a fractional portion that is less than 100 yen, said fractional portion is rounded down to the nearest 100 yen increment.
前三項の規定によっ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。
A delinquent charge is not collected if any of the following items applies; provided, however, that in the case of item (iii), this is limited to the portion of the amount corresponding to the period during which the execution has been suspended or deferred:
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、第三号の場合には、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。
when the Levy is paid in full by the due date specified in said demand note;
督促状に指定した期限までに納付金を完納したとき。
when the amount of delinquent charge is less than 100 yen;
延滞金の額が百円未満であるとき。
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