Article 144-45Collection of Shortfall Amounts and Delinquency Charges on Them Concerning Light Oil Delivery Tax
第百四十四条の四十五（軽油引取税に係る不足金額及びその延滞金の徴収）
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.
道府県の徴税吏員は、前条第一項から第三項までの規定による更正又は決定があつた場合において、不足金額（更正による納入金若しくは税金の不足額又は決定による納入金額若しくは税額をいう。以下この節において同じ。）があるときは、同条第四項の通知をした日から十五日を経過した日を納期限として、これを徴収しなければならない。
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.
前項の場合においては、その不足金額に第百四十四条の十四第二項又は第百四十四条の十八の納期限（納期限の延長があつたときは、その延長された納期限とする。以下この節において同じ。）の翌日から納入又は納付の日までの期間の日数に応じ、年十四・六パーセント（前項の納期限までの期間又は当該納期限（第百四十四条の二十九第一項の規定により徴収を猶予した税額にあつては、当該猶予した期間の末日）の翌日から一月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して徴収しなければならない。
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.
Read this with the articles around it
tax collection officialmachine translation
「徴税吏員」
A prefectural governor (道府県知事) or a prefectural employee the governor has delegated, or a mayor of a municipality (市町村長) or a municipal employee the mayor has delegated.
Defined inArticle 1, paragraph (1), item (iii)· applies throughout the law
special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
remittancemachine translation
「納入金」
Local tax that a special collector (特別徴収義務者) collects and must pay in to the local government.
Defined inArticle 1, paragraph (1), item (xii)· applies throughout the law
taxpayermachine translation
「納税者」
A taxpayer who must file a return for and pay the light oil delivery tax (軽油引取税) under the proviso to Article 144-13.
Short name set inArticle 144-18, paragraph (1)· applies only in this section
shortfall amountmachine translation
「不足金額」
The shortfall found on a reassessment (更正) in the money to be paid in (納入金) — in Articles 144-45 and 733-17, in that money or in tax — or the amount fixed by a determination (決定).
Defined inArticle 144-45, paragraph (1)· applies only in this section