Article 90Additional Charges for Understatement and Additional Charges for Failure to File in Connection with the Golf Course Use Tax
第九十条（ゴルフ場利用税に係る過少申告加算金及び不申告加算金）
In the case where a return has been filed by the deadline for filing (including the case where a return has been filed after the deadline for filing and the proviso to the following paragraph or paragraph (8) applies; the same applies hereinafter in this paragraph), if a reassessment under the provisions of Article 87, paragraph (1) or (3) has been made, the prefectural governor must, where the governor finds that there is no justifiable ground for there having been an error in the total number of the tax base or the amount of tax pertaining to the remittance return prior to the reassessment, collect an amount of additional charge for understatement equivalent to the amount calculated by multiplying the shortfall amount resulting from the reassessment (hereinafter in this paragraph referred to as the "covered shortfall") by 10 percent (where the covered shortfall (where, prior to the reassessment, a reassessment was made with regard to the golf course use tax pertaining to the reassessment, the amount obtained by adding to the covered shortfall the total of the shortfall amounts resulting from that earlier reassessment (where it was found that there was a justifiable ground for there having been an error in the total number of the tax base or the amount of tax pertaining to the remittance return prior to that reassessment, the amount after deducting the shortfall amount resulting from that reassessment, and where there has been, with regard to that golf course use tax, a reassessment reducing the amount to be remitted or a change in the original disposition by a ruling or judgment on a request for review or an action pertaining to a reassessment, the amount after deducting the amount equivalent to the portion reduced thereby)) exceeds the greater of the amount equivalent to the amount of tax pertaining to the return in the case where the return was filed by the deadline for filing and 500,000 yen, the amount obtained by adding the amount calculated by multiplying the amount equivalent to the excess portion (where the covered shortfall is less than the amount equivalent to the excess portion, the covered shortfall) by 5 percent).
申告書の提出期限までにその提出があつた場合（申告書の提出期限後にその提出があつた場合において、次項ただし書又は第八項の規定の適用があるときを含む。以下この項において同じ。）において、第八十七条第一項又は第三項の規定による更正があつたときは、道府県知事は、当該更正前の納入申告に係る課税標準の総数又は税額に誤りがあつたことについて正当な理由がないと認める場合には、当該更正による不足金額（以下この項において「対象不足金額」という。）に百分の十の割合を乗じて計算した金額（当該対象不足金額（当該更正前にその更正に係るゴルフ場利用税について更正があつた場合には、その更正による不足金額の合計額（当該更正前の納入申告に係る課税標準の総数又は税額に誤りがあつたことについて正当な理由があると認められたときは、その更正による不足金額を控除した金額とし、当該ゴルフ場利用税についてその納入すべき金額を減少させる更正又は更正に係る審査請求若しくは訴えについての裁決若しくは判決による原処分の異動があつたときは、これらにより減少した部分の金額に相当する金額を控除した金額とする。）を加算した金額とする。）が申告書の提出期限までにその提出があつた場合における当該申告書に係る税額に相当する金額と五十万円とのいずれか多い金額を超えるときは、その超える部分に相当する金額（当該対象不足金額が当該超える部分に相当する金額に満たないときは、当該対象不足金額）に百分の五の割合を乗じて計算した金額を加算した金額とする。）に相当する過少申告加算金額を徴収しなければならない。
In any of the following cases, the prefectural governor must collect an amount of additional charge for failure to file equivalent to the amount calculated by multiplying the amount of tax to be remitted pursuant to the return, determination or reassessment prescribed in the relevant item by 15 percent; provided, however, that this does not apply where it is found that there was a justifiable ground for the return not having been filed by the deadline for filing:
次の各号のいずれかに該当する場合には、道府県知事は、当該各号に規定する申告、決定又は更正により納入すべき税額に百分の十五の割合を乗じて計算した金額に相当する不申告加算金額を徴収しなければならない。ただし、申告書の提出期限までにその提出がなかつたことについて正当な理由があると認められる場合は、この限りでない。
in the case where a return has been filed after the deadline for filing, or a determination under the provisions of Article 87, paragraph (2) has been made;
申告書の提出期限後にその提出があつた場合又は第八十七条第二項の規定による決定があつた場合
in the case where, after a return has been filed after the deadline for filing, a reassessment under the provisions of Article 87, paragraph (1) or (3) has been made;
in the case where, after a determination under the provisions of Article 87, paragraph (2) has been made, a reassessment under the provisions of paragraph (3) of that Article has been made.
In the case falling under the provisions of the preceding paragraph (excluding the case where the proviso to that paragraph or paragraph (8) applies; the same applies in the following paragraph and paragraph (5)), where the amount of tax to be remitted prescribed in the preceding paragraph (in the case falling under item (ii) or (iii) of that paragraph, the amount obtained by adding to it the total amount of tax to be remitted, with regard to the golf course use tax, by a return filed after the deadline for filing or by a reassessment or determination under the provisions of Article 87, paragraphs (1) to (3), made prior to the reassessment prescribed in those provisions (where there has been a reassessment reducing the amount of tax to be remitted or a change in the original disposition by a ruling or judgment on a request for review or an action pertaining to a reassessment, the amount after deducting the amount of tax equivalent to the portion reduced thereby; referred to in the following paragraph as the "cumulative remitted tax amount"); referred to in the following paragraph as the "cumulative remitted tax amount after addition") exceeds 500,000 yen, the amount of additional charge for failure to file prescribed in the preceding paragraph is, notwithstanding the provisions of that paragraph, the amount obtained by adding, to the amount calculated pursuant to the provisions of that paragraph, the amount calculated by multiplying the amount equivalent to the excess portion (where the amount of tax to be remitted prescribed in that paragraph is less than the amount equivalent to the excess portion, the amount of tax to be remitted) by 5 percent.
前項の規定に該当する場合（同項ただし書又は第八項の規定の適用がある場合を除く。次項及び第五項において同じ。）において、前項に規定する納入すべき税額（同項第二号又は第三号に該当する場合には、これらの規定に規定する更正前にされた当該ゴルフ場利用税に係る申告書の提出期限後の申告又は第八十七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より納入すべき税額の合計額（当該納入すべき税額を減少させる更正又は更正に係る審査請求若しくは訴えについての裁決若しくは判決による原処分の異動があつたときは、これらにより減少した部分の税額に相当する金額を控除した金額とする。次項において「累積納入税額」という。）を加算した金額。次項において「加算後累積納入税額」という。）が五十万円を超えるときは、前項に規定する不申告加算金額は、同項の規定にかかわらず、同項の規定により計算した金額に、その超える部分に相当する金額（同項に規定する納入すべき税額が当該超える部分に相当する金額に満たないときは、当該納入すべき税額）に百分の五の割合を乗じて計算した金額を加算した金額とする。
In the case falling under the provisions of paragraph (2), where the cumulative remitted tax amount after addition (where, among the facts forming the basis for calculating that cumulative remitted tax amount after addition, there is any that is found not to have been used as a basis for calculating the amount of tax before the return, determination or reassessment prescribed in each item of that paragraph, for reasons not attributable to the special collection agent, the amount of tax after deducting the amount calculated, as provided by Cabinet Order, as the amount of tax based on that fact) exceeds 3,000,000 yen, the amount of additional charge for failure to file prescribed in that paragraph is, notwithstanding the provisions of the preceding two paragraphs, the amount obtained by deducting, from the total of the amounts calculated by dividing the cumulative remitted tax amount after addition into the amounts listed in the following items and multiplying each amount by the rate specified in the relevant item, the total of the amounts calculated by dividing the cumulative remitted tax amount into the amounts listed in the following items and multiplying each amount by the rate specified in the relevant item.
第二項の規定に該当する場合において、加算後累積納入税額（当該加算後累積納入税額の計算の基礎となつた事実のうちに同項各号に規定する申告、決定又は更正前の税額の計算の基礎とされていなかつたことについて当該特別徴収義務者の責めに帰すべき事由がないと認められるものがあるときは、その事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）が三百万円を超えるときは、同項に規定する不申告加算金額は、前二項の規定にかかわらず、加算後累積納入税額を次の各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額から累積納入税額を当該各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額を控除した金額とする。
The amount equivalent to the portion not exceeding 500,000 yen: a rate of 15 percent
五十万円以下の部分に相当する金額 百分の十五の割合
The amount equivalent to the portion exceeding 500,000 yen and not exceeding 3,000,000 yen: a rate of 20 percent
五十万円を超え三百万円以下の部分に相当する金額 百分の二十の割合
The amount equivalent to the portion exceeding 3,000,000 yen: a rate of 30 percent
三百万円を超える部分に相当する金額 百分の三十の割合
In the case falling under paragraph (2), when any of the following items applies, the amount of the additional charge for failure to file prescribed in that paragraph is, notwithstanding the preceding three paragraphs, the amount calculated under those paragraphs plus the amount calculated by multiplying the tax amount to be remitted prescribed in paragraph (2) by a rate of 10 percent.
in the case where, during the period up to the day five years before the day preceding the day on which a return was filed after the deadline for filing (limited to one filed upon foreseeing that a determination by examination of the prefectural governor was to be made regarding the golf course use tax pertaining to that return; the same applies in the following item) or a reassessment or determination under the provisions of Article 87, paragraphs (1) through (3) was made, an additional charge for failure to file (excluding one to which the provisions of the following paragraph apply; the same applies in that item) or a substantial additional charge (referred to in Article 91, paragraph (3), item (i) as "additional charge for failure to file, etc.") has been collected for the golf course use tax;
申告書の提出期限後のその提出（当該申告書に係るゴルフ場利用税について道府県知事の調査による決定があるべきことを予知してされたものに限る。次号において同じ。）又は第八十七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、ゴルフ場利用税について、不申告加算金（次項の規定の適用があるものを除く。同号において同じ。）又は重加算金（次条第三項第一号において「不申告加算金等」という。）を徴収されたことがある場合
in the case where, with regard to golf course use tax for which the special collection obligation arose in the year preceding and the year before the year in which falls the day on which the special collection obligation arose for the golf course use tax pertaining to a return filed after the deadline for filing or a reassessment or determination under the provisions of Article 87, paragraphs (1) through (3), an additional charge for failure to file or a substantial additional charge (limited to one to which the provisions of paragraph (2) of the following Article apply) (hereinafter in this item and Article 91, paragraph (3), item (ii) referred to as "specified additional charge for failure to file, etc.") has been collected, or it is found that a determination pertaining to a specified additional charge for failure to file, etc. should be made.
申告書の提出期限後のその提出又は第八十七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ゴルフ場利用税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ゴルフ場利用税について、不申告加算金若しくは重加算金（次条第二項の規定の適用があるものに限る。）（以下この号及び次条第三項第二号において「特定不申告加算金等」という。）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 where a return has been filed after the deadline for filing, if the filing was not made upon foreseeing that a determination by investigation of the prefectural governor was to be made regarding the golf course use tax pertaining to the return, the amount of additional charge for failure to file prescribed in paragraph (2) pertaining to the amount of tax pertaining to the return is, notwithstanding the provisions of paragraphs (2) to (4), the amount equivalent to the amount calculated by multiplying that amount of tax by 5 percent.
When a prefectural governor has determined the amount of additional charge for understatement to be collected under paragraph (1) or the amount of additional charge for failure to file to be collected under paragraph (2), the governor must notify the special collection agent of it without delay.
The provisions of paragraph (2) do not apply where the return falling under paragraph (6) was filed in a case specified by Cabinet Order as one in which it is found that there was an intention to file by the deadline for filing, and was filed by the day on which one month elapses from the deadline for filing.
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
covered shortfallmachine translation
「対象不足金額」
The shortfall in the amount to be paid in that a reassessment (更正) reveals on a payment return (納入申告書) or return filed on time, on which the additional charge for understatement (過少申告加算金) is worked out.
Short name set inArticle 90, paragraph (1)· applies only in this paragraph
cumulative remitted tax amount after additionmachine translation
「加算後累積納入税額」
For an additional charge for failure to file (不申告加算金) on a tax paid in (納入) by a special collector — the separately taxed income levy (分離課税に係る所得割), the interest levy (利子割), dividend levy (配当割) or share transfer income levy (株式等譲渡所得割), golf course use tax (ゴルフ場利用税), bathing tax (入湯税) or water-use benefit tax, etc. (水利地益税等) — the tax to be paid in that the penalty is charged on plus, where it follows an earlier late filing, reassessment (更正) or determination (決定) of the same tax, the tax to be paid in on those earlier ones (累積納入税額, the cumulative paid-in tax amount); where this exceeds 500,000 yen, the penalty is raised by 5 per cent of the excess.
Short name set inArticle 90, paragraph (3)· applies only in this provision and in Article 90, paragraph (4)
cumulative remitted tax amountmachine translation
「累積納入税額」
Where the additional charge for failure to file (不申告加算金) on the golf course usage tax (ゴルフ場利用税) is charged on a reassessment that follows a late remittance return or an earlier determination, the total tax to be paid in under the late return and the reassessments and determinations made before that reassessment, less any part later reduced by a reassessment or by a ruling or judgment on an appeal; it is added to the tax the penalty is charged on to see whether the total exceeds 500,000 yen.
Short name set inArticle 90, paragraph (3)· applies only in this provision and in Article 90, paragraph (4)
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 90, paragraph (5), item (i)· applies only in this provision and in Article 91, 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 90, paragraph (5), item (ii)· applies only in this item and in Article 91, paragraph (3), item (ii)
request for review
審査請求
A request to an administrative agency (行政庁) to review a disposition (処分) the person objects to, or, where the person applied for a disposition under a law or regulation and a reasonable time has passed with none made, the agency's failure to act (不作為) (Administrative Complaint Review Act, Articles 2 and 3). Unless an Act, or for a disposition based on a local ordinance (条例) that ordinance, provides otherwise, it is made to the agency that made the disposition or failed to act where that agency has no superior agency or is itself the competent minister (主任の大臣) or the head of certain agencies; where such a minister or head is the agency above it, to that minister or head; and otherwise to its highest superior agency (Article 4). Another Act can set rules of its own for it, naming another body to make it to or another route (Article 1, paragraph (2); Article 4): the Employees' Pension Insurance Act, for instance, has a request about a disposition (処分) of the Minister of Health, Labour and Welfare (厚生労働大臣) on a person's status as insured, standard remuneration or insurance benefits, other than a decision on a request to correct the pension insurance register, made to a social insurance examiner (社会保険審査官), and disapplies most of the Administrative Complaint Review Act's rules for it (Employees' Pension Insurance Act, Articles 90, paragraph (1), and 91-2). Under the Administrative Complaint Review Act, a request about a disposition must be made within three months of the day after the person learned of it — or one month after learning of the decision, where a request for re-investigation (再調査の請求) was made first — and within a year of the disposition or that decision, unless there is a justifiable reason (Administrative Complaint Review Act, Article 18, paragraphs (1) and (2)). Making one does not by itself stop the disposition taking effect or being carried out, or the proceedings going on (Article 25, paragraph (1)), but the agency reviewing it can suspend them in whole or in part on the application of the person who made the request — and, where it made the disposition or is the agency above the one that did, of its own motion — and, once the person who made the request has applied, must where that is urgently needed to avoid serious harm, unless that would seriously affect the public welfare or the request appears to have no grounds (Article 25, paragraphs (2) to (4)). The agency reviewing it (審査庁) decides it by a determination (裁決): it dismisses a request that is unlawful, for instance one made too late, rejects one that is groundless, and, where one is well founded, revokes the disposition in whole or in part or changes it — though never to the disadvantage of the person who made the request, and an agency that neither made the disposition nor is above the agency that did cannot change it (Articles 45, paragraphs (1) and (2), 46, paragraph (1), and 48). Where the request is about a de facto act (事実上の行為), the determination instead declares the act unlawful or unjust and orders it abolished in whole or in part or changed, or abolishes or changes it (Article 47). A well-founded request about a failure to act ends instead in a determination declaring the failure unlawful or unjust, and, where the agency finds a disposition should be made, an order to make it or the disposition itself (Article 49, paragraph (3)). Where revoking an unlawful or unjust disposition, or abolishing an unlawful or unjust de facto act, would seriously harm the public interest, the agency can reject the request while declaring in the determination that it is unlawful or unjust (Article 45, paragraph (3)). The determination takes effect when it is served on the person who made the request — or, where someone other than the disposition's addressee made it and the determination revokes or changes the disposition or deals with a de facto act, once it is served on the addressee too — and binds the agencies concerned (Articles 51, paragraph (1), and 52, paragraph (1)).
Written by AI using Administrative Complaint Review Act, Arts. 1 to 4, 18, 25, 45 to 49, 51, 52 and Employees' Pension Insurance Act, Arts. 90, 91-2 as a reference.