Article 701-10Collection of Shortfall Amounts and Delinquency Charges Thereon Relating to Bathing Tax
第七百一条の十（入湯税に係る不足金額及びその延滞金の徴収）
Where a reassessment or determination has been made pursuant to paragraphs (1) through (3) of the preceding Article and there is a shortfall amount (meaning the shortfall in the remittance resulting from a reassessment or the amount of remittance resulting from a determination; the same applies hereinafter to bathing tax), a municipal tax collection official must collect it, with the day on which one month has elapsed from the day on which the notice under paragraph (4) of the preceding Article was given 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、不足金額（更正による納入金の不足額又は決定による納入金額をいう。以下入湯税について同じ。）があるときは、同条第四項の通知をした日から一月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, the shortfall amount must be collected with an amount of delinquency charge added to it, 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 until the due date for payment under 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 701-4, paragraph (2) (where the due date for payment has been extended, that extended due date for payment; the same applies hereinafter to bathing tax) to the date of remittance.
前項の場合においては、その不足金額に第七百一条の四第二項の納期限（納期限の延長があつたときは、その延長された納期限とする。以下入湯税について同じ。）の翌日から納入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 special collection agent having received the reassessment or determination under paragraph (1) or (2) of the preceding Article, the mayor 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
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 701-10, paragraph (1)· applies only in this provision