Delinquency charge/Additional charge for refund

Municipal tax and National Health Insurance tax must be paid voluntarily by the designated deadline. In order to ensure fairness with those who have paid by the due date, late payment charges may be added if the due date has passed, so please pay as soon as possible.

The overdue charge is calculated by the following formula according to the number of days from the day after the due date to the date of payment.

Tax amount x days in arrears / 365 days x arrears rate = arrears amount

Note 1 : If the tax amount is less than 2,000 yen, the late payment fee will not be added.
Note 2 : If the tax amount exceeds 2,000 yen and there is a fraction of less than 1,000 yen, the tax amount will be calculated by rounding down the fraction.
Note 3 : If the overdue amount is less than 1,000 yen, the overdue charge will not 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 the overdue amount, the fraction will be rounded down.

The late payment rate is from the day after the due date to the day after one month (hereinafter referred to as "within one month from the due date") and after the day after one month from the day following the due date (hereinafter referred to as "from the due date 2nd month onwards”), the interest rate will be different.

Either "7.3%" or "Delinquency exception standard rate + 1%", whichever is lower

Either "14.6%" or "Delinquency exception standard rate + 7.3%", whichever is lower

Note 1 : For specific figures on the delinquent charge ratio, please see “Changes in each ratio” below.

When a refund occurs due to overpayment of tax, the amount equivalent to the interest added to the refund is called a refund addition.

The additional refund amount will be calculated according to the following formula, depending on the number of days between the date on which the refund occurred and the date on which the refund expenditure was determined.

Tax amount x number of additional days / 365 days x rate of additional refund = additional amount of refund

Note 1 : If the refund amount is less than 2,000 yen, the additional refund fee will not be added.
Note 2 : If the refund amount exceeds 2,000 yen and there is a fraction of less than 1,000 yen, the refund amount will be calculated by omitting the fraction.
Note 3 : If the additional refund amount is less than 1,000 yen, the additional refund amount will not be added.
Note 4 : If the additional refund amount is 1,000 yen or more and there is a fraction of less than 100 yen in the additional refund amount, the fraction will be rounded down.

Whichever is lower between "7.3%" and "exemption criteria for additional refunds"

Note 1 : For specific figures on the refund surcharge ratio, please see "Changes in each ratio" below.

The delinquency exception standard rate and the additional refund exception standard rate are the average loan rate stipulated in Article 93, Paragraph 2 of the Act on Special Measures Concerning Taxation (percentage notified by the Minister of Finance by December 15 of the previous year of each year). , plus the percentage prescribed in the Local Tax Act (Article 3-2, Paragraph 1 of the Supplementary Provisions, and Article 3-2, Paragraphs 2 to 4 of the Supplementary Provisions). For 2020, it is the ratio of the average loan ratio of 0.4% per year, plus 1% per year for overdue charges, and 0.5% per year for additional refunds.
Therefore, the delinquency exception standard rate and refund additional fee exception standard rate may change every year.