法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(予定納税額に係る延滞税の特例)
第百十九条  次の各号に掲げる予定納税額について国税通則法第六十条第二項（延滞税）の規定により延滞税の額の計算をする場合には、当該各号に掲げる期間は、その計算の基礎となる期間に算入しないものとし、同項中「納期限（延納又は物納の許可の取消しがあつた場合には、その取消しに係る書面が発せられた日。以下この項並びに第六十三条第一項、第四項及び第五項（納税の猶予等の場合の延滞税の免除）において同じ。）までの期間又は納期限」とあるのは、「所得税法第百十九条各号に掲げる期間の末日」とする。

Special Provisions on Taxes on Delinquency Levied against Tax Prepayments
Article 119  When the amount of a tax on delinquency levied against a Tax Prepayment set forth in one of the following items is calculated pursuant to the provisions of Article 60, paragraph (2) (Taxes on Delinquency) of the Act on General Rules for National Taxes, the period set forth in the relevant item is not included as part of the period that is used as the basis for the calculation, and the phrase "up until the payment deadline (or, if permission for a tax payment deferment or tax payment in kind is rescinded, up until the day on which the paper document showing the rescission is issued; hereinafter the same applies in this paragraph and Article 63, paragraph (1), paragraph (4), and paragraph (5) (Exemption from Payment of Taxes on Delinquency If a Grace Period for Tax Payment Is Granted)) or up until the day marking the last day in the two-month period following the day after the payment deadline" in that paragraph is deemed to be replaced with "up until the day marking the last day in the two-month period following the day after the last day of the period set forth in the items of Article 119 of the Income Tax Act":一  税務署長が第百六条第一項（予定納税額等の通知）の規定による通知に係る書面を第百四条第一項（予定納税額の納付）の規定により第一期において納付すべき予定納税額（第百十五条（出国をする場合の予定納税額の納期限の特例）の規定により納付すべきこととなつたものを除く。以下この条において同じ。）の納期限の一月前までに発しなかつた場合における当該予定納税額当該納期限の翌日から、その通知に係る書面を発した日から起算して一月を経過した日（同日がその年分の所得税に係る確定申告期限後となる場合には、その確定申告期限。以下この条において同じ。）までの期間(i)  any Tax Prepayment with respect to which the district tax office director fails to issue a paper-based notice under Article 106, paragraph (1) (Notifying the Taxpayer of Tax Prepayments) by one month prior to the deadline for a Tax Prepayment that the taxpayer is required to make during the first term pursuant to the provisions of Article 104, paragraph (1) (Making Tax Prepayments) (other than a Tax Prepayment that the taxpayer is required to make pursuant to the provisions of Article 115 (Special Provisions on the Deadline for Making Tax Prepayments If the Taxpayer Will Become Absent From Japan); hereinafter the same applies in this Article):the period running from the day after the payment deadline up until the day calculated as marking one month's time since the date of issuance of the paper-based notice (or up until the year's income tax Filing Deadline, if the day so calculated falls after the Filing Deadline; hereinafter the same applies in this Article);二  税務署長が前号の通知に係る書面を第百四条第一項の規定により第二期において納付すべき予定納税額の納期限の一月前までに発しなかつた場合における当該予定納税額当該納期限の翌日から、その通知に係る書面を発した日から起算して一月を経過した日までの期間(ii)  any Tax Prepayment with respect to which the district tax office director fails to issue a paper-based notice as set forth in the preceding item by one month prior to the deadline for a Tax Prepayment that the taxpayer is required to make during the second term pursuant to the provisions of Article 104, paragraph (1):the period running from the day after the payment deadline up until the day calculated as marking one month's time since the date of issuance of the paper-based notice;三  税務署長が第百九条第一項（特別農業所得者に対する予定納税額等の通知）の規定による通知に係る書面を第百七条第一項（特別農業所得者の予定納税額の納付）の規定により第二期において納付すべき予定納税額の納期限の一月前までに発しなかつた場合における当該予定納税額当該納期限の翌日から、その通知に係る書面を発した日から起算して一月を経過した日までの期間(iii)  any Tax Prepayment with regard to which the district tax office director fails to issue a paper-based notice pursuant to the provisions of Article 109, paragraph (1) (Notifying Special Farming Income Earners of Tax Prepayments) by one month prior to the deadline for a Tax Prepayment that the taxpayer is required to make during the second term pursuant to the provisions of Article 107, paragraph (1) (Tax Prepayments by Special Farming Income Earners):the period running from the day after the payment deadline up until the day calculated as marking one month's time since the date of issuance of the paper-based notice.