Late Fees and Refund Additions

Late Fees

Municipal Tax and National Health Insurance Tax should be voluntarily paid by the specified due date. To ensure fairness with those who have paid by the due date, please be aware that late fees may be added if payment is made after the due date, so we encourage you to make your payment as soon as possible.

Method of Calculating Late Fees

Late fees are calculated based on the number of days from the day after the payment due date until the day of payment, according to the formula below.

Tax amount × Number of days in arrears / 365 days × Late fee rate = Amount of late fees

• Note 1: If the tax amount is less than 2,000 yen, no late fees will be added.
• Note 2: If the tax amount exceeds 2,000 yen and there is a fraction of less than 1,000 yen in that tax amount, the amount after discarding the fraction will be calculated as the tax amount.
• Note 3: If the overdue amount is less than 1,000 yen, no late fees will be added.
• Note 4: If the overdue amount is 1,000 yen or more and there is a fraction of less than 100 yen in that overdue amount, the fraction will be discarded.

Late Fee Rate

The late payment interest rate differs between the period from the day after the due date until one month has passed (hereinafter referred to as "within one month from the due date") and the period starting from the day after one month has passed from the due date (hereinafter referred to as "from the second month after the due date").

Within one month from the due date

The lower of "7.3%" and "the special standard rate for late fees + 1%"

After the second month from the due date

The lower of "14.6%" and "delinquency special standard rate + 7.3%"

Note 1: For specific figures regarding the late payment interest rate, please see "Trends of Each Rate" below.

Refund Addition

When a refund occurs due to overpayment of taxes, the amount equivalent to the interest on that refund is referred to as the refund addition.

Calculation Method for Refund Additions

The refund addition amount is calculated based on the number of days from the date of the reason for the refund to the date the refund expenditure was determined, according to the calculation formula below.

Tax amount × Additional days / 365 days × Refund additional amount ratio = Refund additional amount

• Note 1: If the refund amount is less than 2,000 yen, no refund addition will be added.
• Note 2: If the refund amount exceeds 2,000 yen and there is a fraction of less than 1,000 yen in that refund amount, the amount after discarding the fraction will be calculated as the refund amount.
• Note 3: If the refund additional amount is less than 1,000 yen, the refund additional amount will not be added.
• Note 4: If the refund addition amount is 1,000 yen or more and there is a fraction of less than 100 yen in that refund addition amount, the fraction will be discarded.

Refund Additional Amount Ratio

The lower of "7.3%" and "special standard rate for refund addition"

Note 1: For specific figures regarding the refund addition rate, please see the section below titled "Trends of Each Rate".

Special Standard Rate for Delinquent Charges, Special Standard Rate for Refund Additions

The special standard rate for late payment penalties and the special standard rate for refund additions refer to the average lending rate specified in Article 93, Paragraph 2 of the Special Taxation Measures Law (the rate announced by the Minister of Finance by December 15 of the previous year for each year), plus the rates specified in the Local Tax Law (Supplementary Provisions, Article 3-2, Paragraphs 1 to 4). For the year 2022, this means adding 0.4% for the average lending rate, 1% for late payment penalties, and 0.5% for refund additions.
Therefore, the special standard rates for late payment penalties and refund additions may fluctuate each year.

Trends of Each Ratio

	Late Payment Interest Rate (Within one month from the due date)	Late Payment Interest Rate (After the second month from the due date)	Refund Additional Amount Ratio
From January 1, 2014 Until December 31, 2014	2.9%	9.2%	1.9%
From January 1, 2015 to December 31, 2016	2.8%	9.1%	1.8%
From January 1, 2017 Until December 31, 2017	2.7%	9.0%	1.7%
From January 1, 2018 to December 31, 2020	2.6%	8.9%	1.6%
From January 1, 2021 to December 31, 2021	2.5%	8.8%	1.0%
From January 1, 2022	2.4%	8.7%	0.9%