The statutory due date for tax payment means the due date on which national taxes must be paid pursuant to the national tax laws.

法定納期限とは、国税に関する法律の規定により国税を納付すべき期限をいいます。

The Special Standard Rate is defined as the rate which equals to 1% added to the annual average contractual interest rate on new short-term bank loan for each month from the October of two years prior to the September of the previous year is announced by the Minister of Finance before December 15 of the previous year.

特例基準割合とは、各年の前々年の10月から前年の9月までの各月における銀行の新規の短期貸出約定平均金利の合計を12で除して得た割合として各年の前年の12月15日までに財務大臣が告示する割合に、年1％の割合を加算した割合をいいます。

The Special Standard Rate of Delinquent Tax is defined as the rate which equals to 1% added to the annual average contractual interest rate on new short-term bank loan for each month from the September of two years prior to the August of the previous year, is announced by the Minister of Finance by November 30 of the previous year.

延滞税特例基準割合とは、各年の前々年の9月から前年の8月までの各月における銀行の新規の短期貸出約定平均金利の合計を12で除して得た割合として各年の前年の11月30日までに財務大臣が告示する割合に、年1％の割合を加算した割合をいいます。