Late payment tax - Entaizei

Tax law has provisions to protect the rights of taxpayers, and also has provisions to directly and indirectly exercise strong powers against taxpayers who do not fulfill their obligations in order to encourage them to pay their taxes. Late payment penalties are a system to indirectly encourage taxpayers to pay their taxes, and are one of the tax administrative penalties. Late payment penalties are imposed when a taxpayer does not pay national taxes by the statutory due date, and are calculated based on the number of days between the day after the statutory due date and the day of full payment, multiplied by 14.6% per year on the unpaid amount. However, when the statutory due date differs from the actual due date due to a delayed return, amended return, correction, or decision, in order to reduce the burden, the period up to the actual due date and the month after the day after the due date are multiplied by 7.3% per year. Late payment penalties must be paid together with the national tax on which they are calculated. In local taxes, a similar feature to late payment penalties is called late fees.

[Masatoshi Hayashi]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

税法には納税者の権利保護の規定が設けられているとともに、義務を果たさない納税者には納税を促進させるための直接的、間接的な強権発動の規定が設けられている。延滞税は間接的に納税を促進させるための制度であり、租税行政罰の一つである。延滞税は、納税者が国税を法定納期限までに完納しない場合に課されるもので、未納額部分につき年14.6％の割合を乗じて、法定納期限の翌日から完納の日までの滞納期間の日数に応じて計算される。ただし、期限後申告や修正申告、更正・決定などで法定納期限と具体的納期限とが異なる場合には、負担の軽減の趣旨で、具体的納期限までの期間およびその翌日から1か月間に対しては年7.3％の割合を乗じて計算される。延滞税は、その計算の基礎となる国税とあわせて納付しなければならない。なお地方税では、延滞税と同じ性格のものが延滞金とよばれている。

［林　正寿］

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