Penalty for delayed 償却資産税 (Depreciable assets tax)


Hello,
Quick question about the Depreciable assets tax (1,4%) 償却資産税 .
[https://www.otsuka-shokai.co.jp/products/led/subsidy-tax/practical-use/009/](https://www.otsuka-shokai.co.jp/products/led/subsidy-tax/practical-use/009/)
We noticed in one of our company that our accountant forgot to advise us about this obscure tax.

Does anyone have a knowledge about the possible penalties, the governments documents states 100K JPY penalty but also “a delay malus” could be added. Any additional info about this additional penalty (percentage etc…) ?

Thanks

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by Consistent-Wafer7325

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