Late fees - late fees
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A public law levy imposed when local taxes and various public charges (health insurance premiums, river law charges, etc.) are not paid. For local taxes, the amount is calculated in accordance with the national tax delinquency tax. The amount of the delinquency is the amount of the delinquency multiplied by 14.6% per year. However, for the period of two months from the day after the payment deadline, the amount is multiplied by 7.3%. Source : Heibonsha Encyclopedia About MyPedia Information |
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地方税および各種の公課（健康保険等の保険料，河川法による負担金等）を滞納した場合に課される公法上の徴収金。地方税については国税の延滞税に準じて金額が算定される。延滞金額は滞納金額に年14.6％を乗じた額。ただし，納付期限の翌日から二月の期間は7.3％を乗じた額となる。
出典 株式会社平凡社百科事典マイペディアについて 情報 |
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