Local Tax Act

If a person has failed to remit all or part of the remittance for the golf course use tax that is to be collected and remitted pursuant to the provisions of Article 83, paragraph (2), the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 1,000,000 yen, or both.

Where the amount not remitted as referred to in the preceding paragraph exceeds 1,000,000 yen, the amount of the fine referred to in that paragraph may, depending on the circumstances and notwithstanding the provisions of that paragraph, be an amount exceeding 1,000,000 yen and not more than an amount equivalent to the amount not remitted.

Where the representative of a corporation, or the agent, employee or other worker of a corporation or person, has committed a violation referred to in paragraph (1) in connection with the business of that corporation or person, the fine prescribed in that paragraph is also imposed on that corporation or person, in addition to punishing the offender.

In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) under the provisions of the preceding paragraph, the period of prescription is the same as that for the offense referred to in paragraph (1).

Where a remittance return under the provisions of Article 83, paragraph (2) (hereinafter referred to as the "return" with regard to the golf course use tax) has been filed, if the total number of the tax base or the amount of tax pertaining to the remittance return differs from what the prefectural governor has found by investigation, the prefectural governor may reassess it.

Where a special collection agent has not filed a return, the prefectural governor may determine, on the basis of an investigation, the total number of the tax base and the amount of tax for which a remittance return is to be filed.

The prefectural governor may reassess the total number of the tax base or the amount of tax that has been reassessed or determined under the provisions of the preceding two paragraphs only where the governor has found by investigation that it is excessive, or that it is insufficient and the insufficiency is due to fraud or other wrongful act of the special collection agent.

Where the prefectural governor has made a reassessment or determination under the provisions of the preceding three paragraphs, the governor must notify the special collection agent of it without delay.

Where a reassessment or determination under the provisions of paragraphs (1) to (3) of the preceding Article has been made and there is a shortfall amount (meaning the shortfall in the remittance due to the reassessment or the amount of remittance due to the determination; the same applies hereinafter with regard to the golf course use tax), a prefectural tax collection official must collect it, setting as the due date for payment the day on which 15 days have elapsed from the day on which the notice referred to in paragraph (4) of that Article was given.

In the case referred to in the preceding paragraph, the shortfall amount must be collected with the addition of an amount of delinquency charge equivalent to the amount calculated by multiplying the shortfall amount by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the due date for payment referred to in the preceding paragraph or the period until the day on which one month has elapsed from the day following that due date for payment), according to the number of days in the period from the day following the due date for payment under Article 83, paragraph (2) (where there has been an extension of the due date for payment, the extended due date for payment; the same applies hereinafter with regard to the golf course use tax) until the date of remittance.

The prefectural governor may grant a reduction or exemption of the amount of delinquency charge referred to in the preceding paragraph if the governor finds that there is an unavoidable reason for the special collection agent having been subject to the reassessment or determination under the provisions of paragraph (1) or (2) of the preceding Article.

In the case where a special collection agent for the golf course use tax remits the remittance after the due date for payment under Article 83, paragraph (2), the agent must remit it with the addition of an amount of delinquency charge equivalent to the amount calculated by multiplying the amount of remittance by a rate of 14.6 percent per annum (7.3 percent per annum for the period until the day on which one month has elapsed from the day following that due date for payment), according to the number of days in the period from the day following the due date for payment until the date of remittance.

The prefectural governor may grant a reduction or exemption of the amount of delinquency charge referred to in the preceding paragraph if the governor finds that there is an unavoidable reason for the special collection agent not having remitted the remittance by the due date for payment under Article 83, paragraph (2).

In the case where a return has been filed by the deadline for filing (including the case where a return has been filed after the deadline for filing and the proviso to the following paragraph or paragraph (8) applies; the same applies hereinafter in this paragraph), if a reassessment under the provisions of Article 87, paragraph (1) or (3) has been made, the prefectural governor must, where the governor finds that there is no justifiable ground for there having been an error in the total number of the tax base or the amount of tax pertaining to the remittance return prior to the reassessment, collect an amount of additional charge for understatement equivalent to the amount calculated by multiplying the shortfall amount resulting from the reassessment (hereinafter in this paragraph referred to as the "covered shortfall") by 10 percent (where the covered shortfall (where, prior to the reassessment, a reassessment was made with regard to the golf course use tax pertaining to the reassessment, the amount obtained by adding to the covered shortfall the total of the shortfall amounts resulting from that earlier reassessment (where it was found that there was a justifiable ground for there having been an error in the total number of the tax base or the amount of tax pertaining to the remittance return prior to that reassessment, the amount after deducting the shortfall amount resulting from that reassessment, and where there has been, with regard to that golf course use tax, a reassessment reducing the amount to be remitted or a change in the original disposition by a ruling or judgment on a request for review or an action pertaining to a reassessment, the amount after deducting the amount equivalent to the portion reduced thereby)) exceeds the greater of the amount equivalent to the amount of tax pertaining to the return in the case where the return was filed by the deadline for filing and 500,000 yen, the amount obtained by adding the amount calculated by multiplying the amount equivalent to the excess portion (where the covered shortfall is less than the amount equivalent to the excess portion, the covered shortfall) by 5 percent).

In any of the following cases, the prefectural governor must collect an amount of additional charge for failure to file equivalent to the amount calculated by multiplying the amount of tax to be remitted pursuant to the return, determination or reassessment prescribed in the relevant item by 15 percent; provided, however, that this does not apply where it is found that there was a justifiable ground for the return not having been filed by the deadline for filing:

in the case where a return has been filed after the deadline for filing, or a determination under the provisions of Article 87, paragraph (2) has been made;

in the case where, after a return has been filed after the deadline for filing, a reassessment under the provisions of Article 87, paragraph (1) or (3) has been made;

in the case where, after a determination under the provisions of Article 87, paragraph (2) has been made, a reassessment under the provisions of paragraph (3) of that Article has been made.

In the case falling under the provisions of the preceding paragraph (excluding the case where the proviso to that paragraph or paragraph (8) applies; the same applies in the following paragraph and paragraph (5)), where the amount of tax to be remitted prescribed in the preceding paragraph (in the case falling under item (ii) or (iii) of that paragraph, the amount obtained by adding to it the total amount of tax to be remitted, with regard to the golf course use tax, by a return filed after the deadline for filing or by a reassessment or determination under the provisions of Article 87, paragraphs (1) to (3), made prior to the reassessment prescribed in those provisions (where there has been a reassessment reducing the amount of tax to be remitted or a change in the original disposition by a ruling or judgment on a request for review or an action pertaining to a reassessment, the amount after deducting the amount of tax equivalent to the portion reduced thereby; referred to in the following paragraph as the "cumulative remitted tax amount"); referred to in the following paragraph as the "cumulative remitted tax amount after addition") exceeds 500,000 yen, the amount of additional charge for failure to file prescribed in the preceding paragraph is, notwithstanding the provisions of that paragraph, the amount obtained by adding, to the amount calculated pursuant to the provisions of that paragraph, the amount calculated by multiplying the amount equivalent to the excess portion (where the amount of tax to be remitted prescribed in that paragraph is less than the amount equivalent to the excess portion, the amount of tax to be remitted) by 5 percent.

In the case falling under the provisions of paragraph (2), where the cumulative remitted tax amount after addition (where, among the facts forming the basis for calculating that cumulative remitted tax amount after addition, there is any that is found not to have been used as a basis for calculating the amount of tax before the return, determination or reassessment prescribed in each item of that paragraph, for reasons not attributable to the special collection agent, the amount of tax after deducting the amount calculated, as provided by Cabinet Order, as the amount of tax based on that fact) exceeds 3,000,000 yen, the amount of additional charge for failure to file prescribed in that paragraph is, notwithstanding the provisions of the preceding two paragraphs, the amount obtained by deducting, from the total of the amounts calculated by dividing the cumulative remitted tax amount after addition into the amounts listed in the following items and multiplying each amount by the rate specified in the relevant item, the total of the amounts calculated by dividing the cumulative remitted tax amount into the amounts listed in the following items and multiplying each amount by the rate specified in the relevant item.

The amount equivalent to the portion not exceeding 500,000 yen: a rate of 15 percent

The amount equivalent to the portion exceeding 500,000 yen and not exceeding 3,000,000 yen: a rate of 20 percent

The amount equivalent to the portion exceeding 3,000,000 yen: a rate of 30 percent

In the case falling under paragraph (2), when any of the following items applies, the amount of the additional charge for failure to file prescribed in that paragraph is, notwithstanding the preceding three paragraphs, the amount calculated under those paragraphs plus the amount calculated by multiplying the tax amount to be remitted prescribed in paragraph (2) by a rate of 10 percent.

in the case where, during the period up to the day five years before the day preceding the day on which a return was filed after the deadline for filing (limited to one filed upon foreseeing that a determination by examination of the prefectural governor was to be made regarding the golf course use tax pertaining to that return; the same applies in the following item) or a reassessment or determination under the provisions of Article 87, paragraphs (1) through (3) was made, an additional charge for failure to file (excluding one to which the provisions of the following paragraph apply; the same applies in that item) or a substantial additional charge (referred to in Article 91, paragraph (3), item (i) as "additional charge for failure to file, etc.") has been collected for the golf course use tax;

in the case where, with regard to golf course use tax for which the special collection obligation arose in the year preceding and the year before the year in which falls the day on which the special collection obligation arose for the golf course use tax pertaining to a return filed after the deadline for filing or a reassessment or determination under the provisions of Article 87, paragraphs (1) through (3), an additional charge for failure to file or a substantial additional charge (limited to one to which the provisions of paragraph (2) of the following Article apply) (hereinafter in this item and Article 91, paragraph (3), item (ii) referred to as "specified additional charge for failure to file, etc.") has been collected, or it is found that a determination pertaining to a specified additional charge for failure to file, etc. should be made.

In the case where a return has been filed after the deadline for filing, if the filing was not made upon foreseeing that a determination by investigation of the prefectural governor was to be made regarding the golf course use tax pertaining to the return, the amount of additional charge for failure to file prescribed in paragraph (2) pertaining to the amount of tax pertaining to the return is, notwithstanding the provisions of paragraphs (2) to (4), the amount equivalent to the amount calculated by multiplying that amount of tax by 5 percent.

When a prefectural governor has determined the amount of additional charge for understatement to be collected under paragraph (1) or the amount of additional charge for failure to file to be collected under paragraph (2), the governor must notify the special collection agent of it without delay.

The provisions of paragraph (2) do not apply where the return falling under paragraph (6) was filed in a case specified by Cabinet Order as one in which it is found that there was an intention to file by the deadline for filing, and was filed by the day on which one month elapses from the deadline for filing.