In the case falling under paragraph (1) of the preceding Article, if the taxpayer filing returns has concealed or disguised all or part of the facts that are to be the basis of calculating the taxable quantity, and has filed a return, an amended return, or the 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 prefectural governor must, as provided by Cabinet Order, collect, in place of the amount of the 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 tax deficiency resulting from the reassessment, or the tax amount increased by the amended return, that is to be the basis of its calculation, by a rate of 35 percent.
In the case falling under paragraph (2) of the preceding Article (excluding the case where the proviso to that paragraph applies), if the taxpayer filing returns has concealed or disguised all or part of the facts that are to be the basis of calculating the taxable quantity, and, based on the facts so concealed or disguised, has failed to file a return by the deadline for filing, or has filed a return after the deadline for filing, filed an amended return, or filed a written request for reassessment, the prefectural governor must collect, in place of the amount of the 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 is to be the basis of its calculation by a rate of 40 percent.
In the case falling under the preceding two paragraphs, if 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 obtained by adding, to the amount calculated under those provisions, the amount calculated by multiplying by a rate of 10 percent, in the case falling under paragraph (1), the tax deficiency resulting from the reassessment, or the tax amount increased by the amended return, that is to be the basis of calculation prescribed in that paragraph, and in the case falling under the preceding paragraph, the tax amount that is to be the basis of calculation prescribed in that paragraph:
in the case where an additional charge for failure to file, etc. has been collected with respect to the tobacco tax during the period going back five years from the day preceding the day on which, based on the facts that are to be the basis of calculating the taxable quantity prescribed in the preceding two paragraphs and that have been concealed or disguised, a return was filed after the deadline for filing, an amended return was filed, or a reassessment or determination was made under Article 74-20, paragraphs (1) to (3);
in the case where a specified additional charge for failure to file, etc. has been collected with respect to tobacco tax for which tax liability arose in the year preceding, or the year before the previous year, the year that includes the day on which tax liability arose for the tobacco tax relating to the filing of a return after the deadline for filing, the filing of an amended return, or a reassessment or determination under Article 74-20, paragraphs (1) to (3), or where it is found that a determination should be made regarding a specified additional charge for failure to file, etc.
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七十四条の二十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たばこ税の納税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が成立したたばこ税について、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 the case falling under the preceding three paragraphs, if there are grounds prescribed in the proviso to paragraph (1) or in paragraph (6) of the preceding Article for the filing of the return or amended return, the prefectural governor does not collect the amount of substantial additional charge calculated on the basis of the tax amount to be paid by that filing or the tax amount increased by that amended return.
When the prefectural governor has determined the amount of substantial additional charge to be collected under paragraph (1) or (2), the governor must notify the taxpayer filing returns without delay.
Read this with the articles around it
tobacco taxmachine translation
「たばこ税」
In the section of the Local Tax Act on it, the prefectural tobacco tax (道府県たばこ税), the tax a prefecture levies on manufactured tobacco (製造たばこ).
Short name set inArticle 74, paragraph (1)· applies only in this section
taxpayer filing returnsmachine translation
「申告納税者」
From Article 74-10 to the end of the section on the prefectural tobacco tax (道府県たばこ税), a person who must file and pay the tobacco tax under Article 74-9, and who must each month file a return of the previous month's taxable quantities and tax with the prefectural governor and pay the tax.
Short name set inArticle 74-10, paragraph (1)· applies only in this section
taxable quantitymachine translation
「課税標準数量」
For a person who files a return for and pays tobacco tax (たばこ税), the total count, brand by brand, of the manufactured tobacco (製造たばこ) forming the tax base that was sold from retail sellers' shops, or sold or consumed from wholesale sellers' premises, in the prefecture or municipality during the previous month.
Short name set inArticle 74-10, paragraph (1)· applies only in this section
amended returnmachine translation
「修正申告書」
In the Section on the prefectural tobacco tax (道府県たばこ税), an amended return under Article 74-12, paragraph 2, which a taxpayer files with the prefectural governor where the taxable quantity or tax in an earlier return, correction (更正) or determination (決定) was too low.
Short name set inArticle 74-20, paragraph (1)· applies only in this section
returnmachine translation
「申告書」
From Article 74-20 to the end of the section on the prefectural tobacco tax (道府県たばこ税), the return under Article 74-10, paragraph 1, 2, 3 or 5, which the prefectural governor corrects where the tax base quantity, tax or refund in it differs from the governor's own investigation.
Short name set inArticle 74-20, paragraph (1)· applies only in this section
tax deficiencymachine translation
「不足税額」
The tax found to be short on a reassessment (更正), or the tax fixed by a determination (決定).
Defined inArticle 74-21, paragraph (1)· applies only in this section
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 74-23, paragraph (5), item (i)· applies only in this provision and in Article 74-24, 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 74-23, paragraph (5), item (ii)· applies only in this item and in Article 74-24, 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 74-24, paragraph (1)· applies only in this provision and in Article 74-24, paragraph (2)