Local Tax Act

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

In the case referred to in the preceding paragraph, 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 from the day following that due date for payment (for the amount of tax for which collection was deferred under the provisions of Article 144-29, paragraph (1), the last day of the period of deferral) until the day on which one month has passed) in accordance with the number of days in the period from the day following the due date for payment under Article 144-14, paragraph (2) or Article 144-18 (where there has been an extension of the due date for payment, the extended due date for payment; the same applies hereinafter in this Section) until the date of remittance or payment must be added to it and collected.

Where the prefectural governor finds that there were unavoidable grounds for a special collection agent or taxpayer for the light oil delivery tax having been subject to a reassessment under the provisions of paragraph (1) of the preceding Article or a determination under the provisions of paragraph (2) of that Article, the governor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.

Where a special collection agent or taxpayer for the light oil delivery tax remits the remittance or pays the tax after the due date for payment under Article 144-14, paragraph (2), Article 144-18 or Article 144-22, paragraph (4) (including as applied mutatis mutandis pursuant to Article 144-25, paragraph (5)), the agent or taxpayer must remit or pay it with an amount of delinquency charge added to that amount of remittance or amount of tax, equivalent to the amount calculated by multiplying it by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the day on which one month has passed from the day following that due date for payment (for the amount of tax for which collection was deferred under the provisions of Article 144-29, paragraph (1), the last day of the period of deferral)), in accordance with the number of days in the period from the day following the due date for payment under these provisions until the date of remittance or payment.

Where the prefectural governor finds that there were unavoidable grounds for a special collection agent or taxpayer for the light oil delivery tax not having remitted the remittance or paid the tax by the due date for payment under Article 144-14, paragraph (2) or Article 144-18, the governor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.

In the case where a return has been filed by the deadline for filing the return (including the case where a return has been filed after the deadline for filing the return and the proviso to the following paragraph or paragraph (8) applies; the same applies hereinafter in this paragraph), when a reassessment has been made pursuant to the provisions of Article 144-44, paragraph (1) or (3), the prefectural governor must, if the governor finds that there were no justifiable grounds for the error in the taxable volume or amount of tax pertaining to the remittance return or return before that reassessment, collect an amount of additional charge for understatement equivalent to the amount calculated by multiplying the shortfall amount resulting from that reassessment (hereinafter in this paragraph referred to as the "covered shortfall") by a rate of 10 percent (where that covered shortfall (where, before that reassessment, a reassessment had been made concerning the light oil delivery tax pertaining to that reassessment, the amount obtained by adding to that covered shortfall the total of the shortfall amounts resulting from the earlier reassessment (the amount after deducting the shortfall amount resulting from the earlier reassessment where it has been found that there were justifiable grounds for the error in the taxable volume or amount of tax pertaining to the remittance return or return before that reassessment, and the amount after deducting the amount equivalent to the portion thereby reduced where there has been a reassessment that reduces the amount to be remitted or the amount of tax to be paid for that light oil delivery tax, or a change in the original disposition by a ruling or judgment on a request for review or an action relating to a reassessment)) exceeds the larger of the amount equivalent to the amount of tax pertaining to the return in the case where it was filed by the deadline for filing the return 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 a rate of 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 or paid by the return, determination or reassessment prescribed in each item by a rate of 15 percent; provided, however, that this does not apply where it is found that there were justifiable grounds for the return not having been filed by the deadline for filing the return:

Where the return has been filed after the deadline for filing the return, or where a determination has been made under the provisions of Article 144-44, paragraph (2);

Where, after the return was filed after the deadline for filing the return, a reassessment has been made under the provisions of Article 144-44, paragraph (1) or (3);

Where, after a determination under the provisions of Article 144-44, paragraph (2), a reassessment has been made under the provisions of paragraph (3) of that Article.

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 or paid 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 of the amounts of tax to be remitted or paid by a filing after the deadline for filing the return, or by a reassessment or determination under the provisions of Article 144-44, paragraphs (1) through (3), pertaining to that light oil delivery tax and made before the reassessment prescribed in those items (where there has been a reassessment that reduces the amount of tax to be remitted or paid, or a change in the original disposition by a ruling or judgment on a request for review or an action relating to a reassessment, the amount obtained by deducting the amount equivalent to the portion thereby reduced; referred to as the "cumulative tax amount" in the following paragraph); referred to as the "cumulative tax amount after addition" in the following paragraph) 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 under the provisions of that paragraph the amount calculated by multiplying the amount equivalent to the portion in excess (where the amount of tax to be remitted or paid prescribed in that paragraph is less than the amount equivalent to the portion in excess, that amount of tax to be remitted or paid) by a rate of 5 percent.

In the case falling under the provisions of paragraph (2), where the cumulative tax amount after addition (where, among the facts forming the basis of calculating that cumulative tax amount after addition, there are any for which it is found that there are no grounds attributable to the special collection agent or taxpayer concerned for their not having been taken as the basis of calculating the amount of tax (including the amount of tax equivalent to the amount of a refund) preceding the filing, determination or reassessment prescribed in the items of that paragraph, the amount of tax after deducting the amount calculated, as provided by Cabinet Order, as the amount of tax based on those facts) 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 tax amount after addition into the amounts set out 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 tax amount into the amounts set out in those 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 the provisions of paragraph (2), where any of the following items applies, the amount of additional charge for failure to file prescribed in that paragraph is, notwithstanding the provisions of the preceding three paragraphs, the amount obtained by adding to the amount calculated under those provisions the amount calculated by multiplying the amount of tax to be remitted or paid prescribed in paragraph (2) by a rate of 10 percent:

Where, during the period counted back from the day preceding the day on which a return was filed after the deadline for filing it (limited to one filed with the foreknowledge that a determination by an examination by the prefectural governor would be made concerning the light oil delivery tax pertaining to that return; the same applies in the following item) or a reassessment or determination was made under the provisions of Article 144-44, paragraphs (1) through (3), to the day five years before that day, the person has been charged, for the light oil delivery tax, 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 as "additional charge for failure to file, etc." in paragraph (3), item (i) of the following Article);

Where, for the light oil delivery tax for which a special collection obligation or tax liability arose in the year before, and the year before that, the year containing the day on which the special collection obligation or tax liability arose for the light oil delivery tax pertaining to the filing of a return after the deadline for filing it, or a reassessment or determination under the provisions of Article 144-44, paragraphs (1) through (3), the person has been charged 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 paragraph (3), item (ii) of the following Article referred to as the "specified additional charge for failure to file, etc."), or it is found that a determination relating to a specified additional charge for failure to file, etc. should be made.

Where a return is filed after the deadline for filing it, and the filing was not made with the foreknowledge that a determination by an examination by the prefectural governor would be made concerning the light oil delivery tax pertaining to that return, the amount of additional charge for failure to file prescribed in paragraph (2) for the amount of tax pertaining to that return is, notwithstanding the provisions of paragraphs (2) through (4), an amount equivalent to the amount calculated by multiplying that amount of tax by a rate of 5 percent.

Where the prefectural governor has determined the amount of additional charge for understatement to be collected under the provisions of paragraph (1) or the amount of additional charge for failure to file to be collected under the provisions of paragraph (2), the governor must notify the special collection agent or taxpayer for the light oil delivery tax 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.