Article 481Collection of Tax Deficiency and Delinquency Charges on Tobacco Tax
第四百八十一条（たばこ税の不足税額及びその延滞金の徴収）
Where a reassessment or determination has been made under paragraphs (1) through (3) of the preceding Article and there is a tax deficiency (meaning the tax deficiency resulting from a reassessment or the tax amount resulting from a determination; the same applies hereinafter in this Section), a municipal tax collection official must collect it, with the day on which one month has elapsed from the day on which notification was given under paragraph (4) of that Article as the due date for payment.
市町村の徴税吏員は、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、不足税額（更正による不足税額又は決定による税額をいう。以下この節において同じ。）があるときは、同条第四項の規定による通知をした日から一月を経過する日を納期限として、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 tax deficiency by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the due date for payment under the preceding paragraph or the period up to 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 473, paragraph (1) or (2) (where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter in this Section) to the date of payment, must be added to the tax deficiency and collected.
前項の場合には、その不足税額に第四百七十三条第一項又は第二項の納期限（納期限の延長があつたときは、その延長された納期限。以下この節において同じ。）の翌日から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 mayor of the municipality finds that there are unavoidable reasons for the taxpayer filing returns having received a reassessment or determination under paragraphs (1) through (3) of the preceding Article, the mayor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.
市町村長は、申告納税者が前条第一項から第三項までの規定による更正又は決定を受けたことについてやむを得ない理由があると認める場合には、前項の延滞金額を減免することができる。
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
taxpayer filing returnsmachine translation
「申告納税者」
From Article 473 to the end of the section on the municipal tobacco tax (市町村たばこ税), a person who must file and pay the tobacco tax under Article 472, and who must each month file a return of the previous month's taxable quantities and tax with the municipal mayor and pay the tax.
Short name set inArticle 473, paragraph (1)· applies only in this section
tax deficiencymachine translation
「不足税額」
The tax found to be short on a reassessment (更正), or the tax fixed by a determination (決定).
Defined inArticle 481, paragraph (1)· applies only in this section