Article 91Substantial Additional Charges in Connection with the Golf Course Use Tax
第九十一条（ゴルフ場利用税に係る重加算金）
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 total number of the tax base, and has filed a return or a written request for reassessment prescribed in Article 20-9-3, paragraph (3) (referred to in the following paragraph as the "written request for reassessment") based on the facts concealed or disguised, 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, an amount of substantial additional charge equivalent to the amount calculated by multiplying the shortfall amount resulting from the correction that is to form the basis of its calculation by 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の総数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、道府県知事は、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 the case falling under the provisions of paragraph (2) 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 total number of the tax base, and, based on the facts concealed or disguised, has failed to file a return by the deadline for filing, or has filed a return after the deadline for filing, or has filed a written request for reassessment, the prefectural governor must, in place of the amount of additional charge for failure to file prescribed in that paragraph, collect an amount of substantial additional charge equivalent to the amount calculated by multiplying the amount of tax that is to form the basis of its calculation by 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.
in the case where, based on the facts concealed or disguised that are to form the basis for calculating the total number of the tax base prescribed in the preceding two paragraphs, an additional charge for failure to file, etc. has been collected for the golf course use tax 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 or a reassessment or determination under the provisions of Article 87, paragraphs (1) through (3) was made;
前二項に規定する課税標準の総数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、不申告加算金等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), a 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、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 two paragraphs, if there is a reason prescribed in paragraph (6) of the preceding Article for the filing of the return, the prefectural governor does not collect the amount of substantial additional charge calculated on the basis of the amount of tax pertaining to the 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
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)
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 91, paragraph (1)· applies only in this provision and in Article 91, paragraph (2)