The calculation of the tax tax in arrears
A tax in arrears
* Under base tax 10,000 yen do not take the tax in arrears
"Basis formal way"
Base tax（Under 10,000 truncation）
An X
The ratio of the tax in arrears（See below）
An X
A period (the days)： It is the sum of /365=) taxes in arrears from
the next day of the legal payment time limit to full payment（The
truncation of under 100 yen）
* When total amount 100 is less than it, there is no need of the
payment
"The ratio of the tax in arrears"
* I use a ratio of either low standard rate of discount +4% that
7.3% a year and Bank of Japan in November 30 of the last year fix
two months for until a passing day from the next day of the payment
time limit
* I use 14.6% a year after the day that passed in two months from
the next day of the payment time limit
Ratio from January 1, 2000 to December 31, 2001 4.5% (standard rate
of discount 0.5% that, Bank of Japan establish) from January 1,
2002 to December 31, 2006 4.1% (standard rate of discount 0.1% that,
Bank of Japan establish) from January 1, 2007 to December 31, 2007
4.4% (standard rate of discount 0.4% that, Bank of Japan establish)
from January 1, 2008 to December 31, 2008 4.7% of the tax in arrears
according to the object period（Standard rate of discount 0.7% that,
Bank of Japan establish）
"A real calculation"
In the case of one day when it was past a legal payment time limit,
and the situation to pay was over the day of the revision report
now after the time limit of the payment time limit and was over
more than two months from the report day.
* The attention) tax in arrears has to use the ratio of the tax
in arrears to fall under each
（1） The calculation of the tax in arrears of the year of the legal
payment time limit
（2） It is the calculation until the day of the revision report after
the time limit of the payment time limit from January 1 in the next
year of the year of the legal payment time limit
（3） It is the calculations from the next day of the day of the revision
report to a day of the second month after the time limit of the
payment time limit
（4） （3）A calculation after the day of the second month from the
の next day to a day to pay it fully |
