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Article 722Substantial Additional Charge Relating to Water Utilization and Land Benefit Tax, etc.

第七百二十二条（水利地益税等に係る重加算金）

In a 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 should form the basis of calculating the tax base amount and has submitted 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 head of the local government must, as provided by Cabinet Order, collect, in lieu of the amount of additional charge for understatement prescribed in paragraph (1) of the preceding Article, an amount of substantial additional charge equivalent to the amount calculated by multiplying the shortfall amount resulting from the reassessment that should form the basis of 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、地方団体の長は、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 a case falling under the provisions of paragraph (2) of the preceding Article (excluding where the proviso to that paragraph applies), where a special collection agent has concealed or disguised all or part of the facts that should form the basis of calculating the tax base amount and, on the basis of the facts so concealed or disguised, has not submitted a remittance return by its deadline for filing, or has submitted a remittance return after its deadline for filing, or has submitted a written request for reassessment, the head of the local government must, as provided by Cabinet Order, collect, in lieu of the amount of additional charge for failure to file prescribed in that paragraph, an amount of substantial additional charge equivalent to the amount calculated by multiplying the tax amount that should form the basis of its calculation by a rate of 40 percent.

前条第二項の規定に該当する場合（同項ただし書の規定の適用がある場合を除く。）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の提出期限までにこれを提出せず、又は納入申告書の提出期限後にその提出をし、若しくは更正請求書を提出したときは、地方団体の長は、同項に規定する不申告加算金額に代えて、その計算の基礎となるべき税額に百分の四十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 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.

前二項の規定に該当する場合において、次の各号のいずれか（第一項の規定に該当する場合にあつては、第一号）に該当するときは、前二項に規定する重加算金額は、これらの規定にかかわらず、これらの規定により計算した金額に、第一項の規定に該当するときは同項に規定する計算の基礎となるべき更正による不足金額に、前項の規定に該当するときは同項に規定する計算の基礎となるべき税額に、それぞれ百分の十の割合を乗じて計算した金額を加算した金額とする。

Where, on the basis of facts that were concealed or disguised and that should form the basis of calculating the tax base amount prescribed in the preceding two paragraphs, an additional charge for failure to file, etc. has been collected with respect to water utilization and land benefit tax, etc. during the period from the day before the day on which a remittance return was submitted after its deadline for filing or a reassessment or determination under Article 719, paragraphs (1) to (3) was made, back to the day five years before;

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七百十九条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、水利地益税等について、不申告加算金等を徴収されたことがある場合

Where, with respect to water utilization and land benefit tax, etc. for which the special collection obligation arose in the year immediately preceding, and the year before that, the year containing the day on which the special collection obligation arose for the water utilization and land benefit tax, etc. relating to a remittance return submitted after its deadline for filing or a reassessment or determination under Article 719, paragraphs (1) to (3), a specified additional charge for failure to file, etc. has been collected, or 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七百十九条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水利地益税等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水利地益税等について、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 a case falling under the provisions of the preceding two paragraphs, where there are grounds prescribed in paragraph (6) of the preceding Article with regard to the submission of the remittance return, the head of the local government does not collect the amount of substantial additional charge calculated on the basis of the tax amount relating to that remittance return.

地方団体の長は、前二項の規定に該当する場合において、納入申告書の提出について前条第六項に規定する事由があるときは、当該納入申告に係る税額を基礎として計算した重加算金額を徴収しない。

Where the head of the local government has determined the amount of substantial additional charge to be collected under the provisions of paragraph (1) or (2), the head must notify the special collection agent without delay.

地方団体の長は、第一項又は第二項の規定により徴収すべき重加算金額を決定した場合には、遅滞なく、これを特別徴収義務者に通知しなければならない。

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Article 722Substantial Additional Charge Relating to Water Utilization and Land Benefit Tax, etc.