Article 277Collection of Shortfall Amount and Delinquency Charge Relating to Prefectural Non-Statutory Ordinary Tax

①Where a reassessment or determination has been made under paragraphs (1) through (3) of the preceding Article and there is a shortfall amount (meaning the shortfall in the tax or remittance resulting from a reassessment, or the tax amount or amount of remittance resulting from a determination; the same applies hereinafter to prefectural non-statutory ordinary tax), a prefectural tax collection official must collect it, with the day on which one month has passed from the day on which the notice under paragraph (4) of that Article was given as the due date for payment.

②In 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 274-2, paragraph (1) or Article 275, paragraph (2) (where there has been an extension of the due date for payment, the extended due date for payment; the same applies hereinafter to prefectural non-statutory ordinary tax) until the date of payment or remittance.

③A prefectural governor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph if the governor finds that there were unavoidable grounds for the taxpayer or special collection agent having received the reassessment or determination under paragraph (1) or (2) of the preceding Article.