Article 71-15Substantial Additional Charge on Remittances of the Interest Levy
第七十一条の十五（利子割に係る納入金の重加算金）
In the case falling under paragraph (1) of the preceding Article, when the special collection agent has concealed or disguised all or part of the facts that should form the basis for calculating the amount of the tax base and has filed a remittance return or a written request for reassessment prescribed in Article 20-9-3, paragraph (3) (referred to as a "written request for reassessment" in the following paragraph) on the basis of the facts so concealed or disguised, the prefectural governor must, as specified by Cabinet Order, collect, in lieu of the amount of additional charge for understatement prescribed in paragraph (1) of the preceding Article, the amount of substantial additional charge equivalent to the amount calculated by multiplying the shortfall amount due to the reassessment, which is to form the basis for its calculation, by a rate of 35 percent.
前条第一項の規定に該当する場合において、特別徴収義務者が課税標準額の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装した事実に基づいて納入申告書又は第二十条の九の三第三項に規定する更正請求書（次項において「更正請求書」という。）を提出したときは、道府県知事は、政令で定めるところにより、前条第一項に規定する過少申告加算金額に代えて、その計算の基礎となるべき更正による不足金額に百分の三十五の割合を乗じて計算した金額に相当する重加算金額を徴収しなければならない。
In the case falling under paragraph (2) of the preceding Article (excluding the case where the proviso to that paragraph applies), when the special collection agent has concealed or disguised all or part of the facts that should form the basis for calculating the amount of the tax base and, on the basis of the facts so concealed or disguised, has not filed the remittance return by its deadline for filing, or has filed it after its deadline for filing, or has submitted a written request for reassessment, the prefectural governor must collect, in lieu of the amount of additional charge for failure to file prescribed in that paragraph, the amount of substantial additional charge equivalent to the amount calculated by multiplying the tax amount, which is to form the basis for its calculation, by a rate of 40 percent.
In the case falling under the preceding two paragraphs, when any of the following items applies (item (i) in the case falling under paragraph (1)), the amount of substantial additional charge prescribed in the preceding two paragraphs is, notwithstanding those paragraphs, the amount calculated under those paragraphs plus the amount calculated by multiplying, by a rate of 10 percent, in the case falling under paragraph (1), the shortfall amount due to the reassessment forming the basis for calculation prescribed in that paragraph, and in the case falling under the preceding paragraph, the tax amount forming the basis for calculation prescribed in that paragraph.
where, during the period going back five years from the day preceding the day on which the remittance return was filed after its deadline for filing, or a reassessment or determination under Article 71-11, paragraphs (1) through (3) was made, on the basis of the concealed or disguised fact among the facts that should form the basis for calculating the amount of the tax base prescribed in the preceding two paragraphs, additional charge for failure to file, etc. has been collected on the interest levy
前二項に規定する課税標準額の計算の基礎となるべき事実で隠蔽し、又は仮装されたものに基づき納入申告書の提出期限後のその提出又は第七十一条の十一第一項から第三項までの規定による更正若しくは決定があつた日の前日から起算して五年前の日までの間に、利子割について、不申告加算金等を徴収されたことがある場合
where specified additional charge for failure to file, etc. has been collected on the interest levy for which the special collection obligation arose in the year preceding, and the year before that, the year containing the day on which the special collection obligation arose for the interest levy relating to the filing of the remittance return after its deadline for filing or to the reassessment or determination under Article 71-11, paragraphs (1) through (3), or where it is found that a determination of specified additional charge for failure to file, etc. should be made
納入申告書の提出期限後のその提出又は第七十一条の十一第一項から第三項までの規定による更正若しくは決定に係る利子割の特別徴収義務が成立した日の属する年の前年及び前々年に特別徴収義務が成立した利子割について、特定不申告加算金等を徴収されたことがあり、又は特定不申告加算金等に係る決定をすべきと認める場合
In the case falling under the preceding two paragraphs, if there is a ground prescribed in paragraph (6) of the preceding Article with respect to the filing of the remittance return, the prefectural governor does not collect the amount of substantial additional charge calculated on the basis of the tax amount relating to that remittance return.
When a prefectural governor has determined the amount of substantial additional charge to be collected under paragraph (1) or (2), the governor must notify the special collection agent of it without delay.
Read this with the articles around it
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
additional charge for failure to file, etc.machine translation
「不申告加算金等」
An additional charge for failure to file (不申告加算金) or a substantial additional charge (重加算金) collected on the tax the provision concerns, leaving out an additional charge for failure to file covered by the next paragraph (in Article 72-46, one collected in the cases that paragraph lists).
Short name set inArticle 71-14, paragraph (5), item (i)· applies only in this provision and in Article 71-15, paragraph (3), item (i)
specified additional charge for failure to file, etc.machine translation
「特定不申告加算金等」
An additional charge for failure to file (不申告加算金), or a substantial additional charge (重加算金) of the kind the following Article's paragraph 2 provides, on the same tax for the two years before the year in which the tax liability, or business year, of the late return, amended return, reassessment or determination at issue arose, that was collected or that the local government finds should be decided.
Short name set inArticle 71-14, paragraph (5), item (ii)· applies only in this item and in Article 71-15, paragraph (3), item (ii)
written request for reassessmentmachine translation
「更正請求書」
The written request for reassessment that Article 20-9-3, paragraph 3 requires a person making a request for reassessment (更正の請求) to submit to the head of the local government (地方団体の長), stating the corrected tax base or tax amount, the reasons for the request, the circumstances that led to it in detail, the tax and refund amounts before the correction and other relevant matters.
Short name set inArticle 71-15, paragraph (1)· applies only in this provision and in Article 71-15, paragraph (2)