Interest tax - Rishizei

Japanese: 利子税 - りしぜい

When permission is granted to defer payment of income tax, corporation tax (including extension of the deadline for filing tax returns), inheritance tax, or gift tax, this is an additional tax (national tax) levied in an amount calculated by multiplying the deferred amount by a specified percentage. This is done to ensure that taxpayers do not benefit from the postponement of payment of unpaid taxes, and interest tax is levied instead of late payment tax during the deferral period, since the tax payment is not delayed. There is a common provision for interest tax in Article 64 of the National Tax General Law, but in reality, the details such as the deferred amount, deferral period, and tax rate are specified in each tax law.

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

Japanese:

所得税，法人税 (納税申告書の提出期限の延長を含む) ，相続税，贈与税の延納の許可があった場合，延納額に所定の割合を乗じて計算した金額で課される附帯税 (国税) 。これは未納税額の納付を延長することによって，納税義務者に利益の発生することのないよう配慮したもので，延納期間中は税の納付遅滞ではないため延滞税ではなく利子税が課される。利子税については国税通則法 64条に共通規定があるが，実際には各税法中に延納額，延納期間，税率など細目が定められている。

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