Article 733-19Substantial Additional Charges on Non-Statutory Earmarked Taxes
第七百三十三条の十九（法定外目的税に係る重加算金）
In the case falling under the provisions of paragraph (1) of the preceding Article, where a taxpayer or special collection agent has concealed or disguised the whole or part of the facts that should form the basis of calculating the amount of the tax base, and has submitted a remittance return, an amended 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) based on the facts so concealed or disguised, the head of a local government must, as provided by Cabinet Order, in lieu of the amount of additional charge for understatement prescribed in paragraph (1) of the preceding Article (where paragraph (2) of that Article applies, the amount after the addition under that paragraph), collect an amount of substantial additional charge equal to the amount calculated by multiplying the shortfall amount due to the reassessment or the amount of tax increased by the amended return, which should form the basis of calculating it, 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、納税者又は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、修正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（同条第二項の規定の適用がある場合には、同項の規定による加算後の金額）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又は修正申告により増加した税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 the provisions of paragraph (3) of the preceding Article (excluding the case where the proviso to that paragraph applies), where a taxpayer or special collection agent has concealed or disguised the whole or part of the facts that should form the basis of calculating the amount of the tax base, and, based on the facts so concealed or disguised, has failed to submit a remittance return by the deadline for filing it, or has submitted a remittance return after the deadline for filing it, submitted an amended return or submitted a written request for reassessment, the head of a local government must, in lieu of the amount of additional charge for failure to file prescribed in that paragraph, collect an amount of substantial additional charge equal to the amount calculated by multiplying the amount of tax that should form the basis of calculating it by a rate of 40 percent.
In the case falling under the preceding two paragraphs, when any of the following items applies (item (i) only, in the case falling under paragraph (1)), the amount of substantial additional charge prescribed in the preceding two paragraphs is, notwithstanding those provisions, the amount calculated under those provisions plus the amount calculated by multiplying, at a rate of 10 percent in each case, the shortfall resulting from the reassessment or the amount of tax increased by the amended return that is to form the basis of the calculation prescribed in paragraph (1), when the case falls under paragraph (1), or the amount of tax that is to form the basis of the calculation prescribed in the preceding paragraph, when the case falls under the preceding paragraph.
Where, during the period counted back from the day preceding the day on which, based on the concealed or disguised facts that should form the basis of calculating the amount of the tax base prescribed in the preceding two paragraphs, a remittance return was submitted after the deadline for filing it, an amended return was submitted, or a reassessment or determination was made under the provisions of Article 733-16, paragraphs (1) through (3), to the day five years before that day, the person has been charged an additional charge for failure to file, etc. for a non-statutory earmarked tax;
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、修正申告書の提出又は第七百三十三条の十六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、法定外目的税について、不申告加算金等を徴収されたことがある場合
Where, for a non-statutory earmarked tax for which a tax liability or special collection obligation arose in the year before, or the year before that, the year containing the day on which the tax liability or special collection obligation arose for the non-statutory earmarked tax relating to the submission of a remittance return after the deadline for filing it, the submission of an amended return, or a reassessment or determination under the provisions of Article 733-16, paragraphs (1) through (3), the person has been charged a specified additional charge for failure to file, etc., or it is found that a determination relating to a 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、修正申告書の提出又は第七百三十三条の十六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法定外目的税の納税義務又は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納税義務又は特別徴収義務が成立した法定外目的税について、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 preceding two paragraphs, if there are grounds prescribed in paragraph (7) of the preceding Article in relation to the filing of the remittance return or amended return, the head of the local government is not to collect the substantial additional charge amount calculated on the basis of the amount of tax relating to that remittance return or the amount of tax increased by the amended return.
When the head of a local government has determined the substantial additional charge amount to be collected under paragraph (1) or (2), the head must notify the taxpayer or special collection agent of it without delay.
Read this with the articles around it
head of a local governmentmachine translation
「地方団体の長」
The governor of a prefecture (道府県知事) or the mayor of a municipality (市町村長).
Defined inArticle 1, paragraph (1), item (ii)· 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
non-statutory earmarked taxmachine translation
「法定外目的税」
An earmarked tax (目的税) that a prefecture under Article 4, paragraph 6 or a municipality under Article 5, paragraph 7 levies as a tax of its own creation, beyond the special-purpose taxes the Local Tax Act provides for.
Short name set inArticle 10-4, paragraph (2)
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 733-18, paragraph (6), item (i)· applies only in this provision and in Article 733-19, 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 733-18, paragraph (6), item (ii)· applies only in this item and in Article 733-19, 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 733-19, paragraph (1)· applies only in this provision and in Article 733-19, paragraph (2)