Article 71-36Substantial Additional Charges on Remittances of the Dividend Levy
第七十一条の三十六（配当割に係る納入金の重加算金）
In the case falling under the provisions of paragraph (1) of the preceding Article, where a special collection agent has concealed or disguised all or part of the facts that are to 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 "written request for reassessment" in the following paragraph) based on the concealed or disguised facts, the prefectural governor must, as provided by Cabinet Order, collect, in place of the amount of additional charge for understatement prescribed in paragraph (1) of the preceding Article (where the provisions of paragraph (2) of that Article apply, the amount after the addition under the provisions of that paragraph), the amount of substantial additional charge equivalent to the amount calculated by multiplying the shortfall resulting from the reassessment that is to form the basis for its calculation by a rate of 35 percent.
In the case falling under the provisions of paragraph (3) of the preceding Article (excluding the case where the proviso to that paragraph applies), where a special collection agent has concealed or disguised all or part of the facts that are to form the basis for calculating the amount of the tax base, and, based on the concealed or disguised facts, has not filed the remittance return by the deadline for filing the remittance return, or has filed it after the deadline for filing the remittance return, or has filed a written request for reassessment, the prefectural governor must collect, in place 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 that 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, based on the concealed or disguised facts that are to form the basis for calculating the amount of the tax base prescribed in the preceding two paragraphs, an additional charge for failure to file, etc. has been collected in respect of the dividend levy during the period up to the day five years before, counted from the day preceding the day on which a remittance return was filed after the deadline for filing the remittance return or a reassessment or determination under the provisions of Article 71-32, paragraphs (1) through (3) was made;
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三十二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、配当割について、不申告加算金等を徴収されたことがある場合
Where, in respect of a dividend levy for which the special collection obligation arose in the year immediately preceding, and the year before that preceding, the year containing the day on which the special collection obligation arose for the dividend levy pertaining to a remittance return filed after the deadline for filing the remittance return or a reassessment or determination under the provisions of Article 71-32, paragraphs (1) through (3), a specified additional charge for failure to file, etc. has been collected, or where it is found that a determination should be made concerning a specified additional charge for failure to file, etc.
納入申告書の提出期限後のその提出又は第七十一条の三十二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配当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配当割について、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
Where the prefectural governor finds that a case falls under the preceding two paragraphs and the circumstances prescribed in paragraph (7) of the preceding Article exist 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 pertaining 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
remittance returnmachine translation
「納入申告書」
The return a special collector (特別徴収義務者) of the dividend levy (配当割) of prefectural inhabitant tax files, on a form a Ministry of Internal Affairs and Communications Order (総務省令) sets, by the 10th of the month after it collects the levy, with the governor of the prefecture where the individual receiving the specified dividends, etc. (特定配当等) lives on the day they are due, stating the tax base, the tax amount and other matters of the levy it collected.
Short name set inArticle 71-31, paragraph (2)· applies only in this subsection
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 71-35, paragraph (6), item (i)· applies only in this provision and in Article 71-36, 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 71-35, paragraph (6), item (ii)· applies only in this item and in Article 71-36, 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 71-36, paragraph (1)· applies only in this provision and in Article 71-36, paragraph (2)