Article 59-2Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records
第五十九条の二（電磁的記録に記録された事項に関する重加算税の特例）
In the case where, with respect to matters recorded in an electronic or magnetic record retained by a business operator (meaning the electronic or magnetic record prescribed in Article 8, paragraph (2) and other records specified by Cabinet Order; the same applies hereinafter in this paragraph), a return filed after the due date prescribed in Article 18, paragraph (2) (Filing of a Return after the Due Date) of the Act on General Rules for National Taxes or an amended return prescribed in Article 19, paragraph (3) (Amended Return) of that Act is filed for consumption tax, a reassessment is made under the provisions of Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of that Act, or a determination is made under the provisions of Article 25 (Determination) of that Act (hereinafter in this paragraph referred to as "return filed after the due date, etc."), and the case falls under Article 68, paragraph (1) or (2) (Heavy Penalty Tax) of that Act, the amount of heavy penalty tax under paragraphs (1) and (2) of that Article is, notwithstanding those provisions, the amount obtained by adding to the amount calculated under those provisions the amount calculated by multiplying the amount of tax that is to be the basis prescribed in those provisions (if there are facts that are to be the basis for calculating that tax other than the facts relating to matters recorded in that electronic or magnetic record that give rise to that return filed after the due date, etc. (limited to those concerning facts that were concealed or disguised; hereinafter in this paragraph referred to as "fact relating to matters recorded in an electronic or magnetic record"), limited to the amount calculated, as provided by Cabinet Order, as the amount of tax based on the facts relating to matters recorded in an electronic or magnetic record) by 10 percent.
事業者により保存されている電磁的記録（第八条第二項に規定する電磁的記録その他の政令で定めるものをいう。以下この項において同じ。）に記録された事項に関し消費税につき国税通則法第十八条第二項（期限後申告）に規定する期限後申告書若しくは同法第十九条第三項（修正申告）に規定する修正申告書の提出、同法第二十四条（更正）若しくは第二十六条（再更正）の規定による更正又は同法第二十五条（決定）の規定による決定（以下この項において「期限後申告等」という。）があつた場合において、同法第六十八条第一項又は第二項（重加算税）の規定に該当するときは、同条第一項及び第二項の重加算税の額は、これらの規定にかかわらず、これらの規定により計算した金額に、これらの規定に規定する基礎となるべき税額（その税額の計算の基礎となるべき事実で当該期限後申告等の基因となる当該電磁的記録に記録された事項に係るもの（隠蔽し、又は仮装された事実に係るものに限る。以下この項において「電磁的記録に記録された事項に係る事実」という。）以外のものがあるときは、当該電磁的記録に記録された事項に係る事実に基づく税額として政令で定めるところにより計算した金額に限る。）に百分の十の割合を乗じて計算した金額を加算した金額とする。
Cabinet Order provides for the necessary particulars concerning the application of the provisions of the preceding paragraph.
前項の規定の適用に関し必要な事項は、政令で定める。