Late payment/refund surcharge

City tax and National Health Insurance tax are to be paid voluntarily by the specified payment deadline. To ensure fairness with those who have paid by the deadline, please pay early as late fees may be added after the deadline.

Late fees are calculated using the formula below, depending on the number of days from the day after the payment deadline to the date of payment.

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

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 has a fractional part less than 1,000 yen, the fractional part will be rounded down to the nearest 1,000 yen and the tax amount will be calculated accordingly.
Note 3 : If the overdue amount is less than 1,000 yen, no late fee will be added.
Note 4 : If the overdue amount is 1,000 yen or more and has a fractional part less than 100 yen, that fractional part will be rounded down.

The late payment rate is calculated from the day after one month from the day after the payment deadline (hereinafter referred to as "within one month from the payment deadline") and from the day after one month from the day after the payment deadline (hereinafter referred to as "within one month from the payment deadline"). From the 2nd month onwards, the interest rate differs.

The lower of “7.3%” and “Late fee special exception standard ratio +1%”

The lower of “14.6%” and “Special standard ratio for late fees +7.3%”

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

When a refund is issued due to overpayment of tax, the amount of interest that is charged on the refund is called refund surcharge.

The refund surcharge will be calculated using the formula below, depending on the number of days from the date on which the refund occurred to the date on which the expenditure for the refund was determined.

Tax amount x Number of additional days/365 days x Refund surcharge rate = Refund surcharge amount

Note 1 : If the refund amount is less than 2,000 yen, the refund surcharge will not be added.
Note 2 : If the refund amount exceeds 2,000 yen and has a fractional part less than 1,000 yen, the fractional part will be rounded down to the nearest 1,000 yen and the refund amount will be calculated as the amount of the refund.
Note 3 : If the refund surcharge amount is less than 1,000 yen, no refund surcharge will be added.
Note 4 : If the refund surcharge amount is 1,000 yen or more and has a fractional part less than 100 yen, that fractional part will be rounded down.

The lower of “7.3%” and “Refund surcharge special standard ratio”

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

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