Calculation of Late Payment Penalties
| Number of days in arrears | Day |
| (Before rounding) Late Payment Penalty | Yen |
| (Before rounding) Amount of tax in arrears + Late payment penalty | Yen |
| (After rounding) Late payment penalty | Yen |
| (After rounding) Amount of tax in arrears + Late payment penalty | Yen |
- Calculation Formula
- Late Payment Penalty = Amount of Tax in Arrears × Number of Days in Arrears × Late Payment Rate ÷ 365
- Late payment charges are subject to a surcharge if they extend beyond the 1st month after the payment due date. In leap years, the number of days in 1 year is calculated as 365 days.
- Rounding Rules
- No late payment penalty is assessed if the amount of back taxes is less than 2,000 yen.
- If the amount of back taxes includes a fractional amount less than 1,000 yen, the calculation is based on the amount rounded down to the nearest 1,000 yen.
- If the calculated late payment penalty is less than 1,000 yen, no late payment penalty will be charged.
- Fractional amounts less than 100 yen in the calculated late payment penalty are rounded down.
*This site assumes no responsibility whatsoever for calculation results or other information. Furthermore, we do not provide individual consultations.
Epexegeses
| 延滞金率 | ||
|---|---|---|
| 年 度 | 納期限の翌日から１ヶ月間 | ２ヶ月目以降 |
| 2000年(平成12)〜 | 年4.5％ | 年14.6％ |
| 2002年(平成14)〜 | 年4.1％ | 年14.6％ |
| 2007年(平成19)〜 | 年4.4％ | 年14.6％ |
| 2008年(平成20)〜 | 年4.7％ | 年14.6％ |
| 2009年(平成21)〜 | 年4.5％ | 年14.6％ |
| 2010年(平成22)〜 | 年4.3％ | 年14.6％ |
| 2014年(平成26)〜 | 年2.9％ | 年9.2％ |
| 2015年(平成27)〜 | 年2.8％ | 年9.1％ |
| 2017年(平成29)〜 | 年2.7％ | 年9.0％ |
| 2018年(平成30)〜 | 年2.6％ | 年8.9％ |
| 2019年(平成31)〜 | 年2.6％ | 年8.9％ |
| 2021年(令和3年)〜 | 年2.5％ | 年8.8％ |
| 2022年(令和4年)〜 | 年2.4％ | 年8.7％ |
| 2026年(令和8年)〜 | 年2.8％ | 年9.1％ |
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Supports calculations for delinquencies from Heisei 12 (2, 000) to December 31 of Reiwa 8.