Refund surcharge - Kanpu sankin

Japanese: 還付加算金 - かんぷかさんきん

Interest on tax refunds. Tax refunds or erroneously paid taxes must be refunded in cash without delay, but the amount of the refund must be increased by an amount calculated by multiplying the amount of the tax by 7.3% per year for the number of days between the day after the tax was paid and the day the refund payment decision is made (National Tax General Law, Article 58, etc.). The same applies when the person who is to receive the refund uses the refund to pay the tax he or she owes (Articles 56 and following, Local Tax Law, Articles 17 and following).

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

税金の還付金につける利息。税金の還付金または誤過納の税金は，遅滞なく金銭で還付しなければならないが，その際，還付金額には，その税金の納付があった日の翌日から還付のための支払決定の日までの期間の日数に応じて，その金額に年 7.3%の割合を乗じて計算した金額を加算しなければならない (国税通則法 58など) 。還付金などを，還付を受けるべき者が納付すべき税金に充当する場合もまた同様である (56条以下，地方税法 17以下) 。

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