①In the case where a remittance return has been submitted by the deadline for filing the remittance return (including the case where a remittance return has been submitted after the deadline for filing the remittance return and the proviso to the following paragraph or paragraph (8) applies; the same applies hereinafter in this paragraph), when a reassessment has been made pursuant to the provisions of Article 71-11, paragraph (1) or (3), the prefectural governor must collect an amount of additional charge for understatement equivalent to the amount calculated by multiplying the shortfall amount resulting from that reassessment (hereinafter in this paragraph referred to as the "covered shortfall") by a rate of 10 percent (where that covered shortfall (where, before that reassessment, a reassessment had been made concerning the interest levy relating to that reassessment, the amount obtained by adding the total of the shortfall amounts resulting from the earlier reassessment (the amount after deducting the shortfall amount resulting from the earlier reassessment where it has been found that there were justifiable grounds for the error in the amount of the tax base or the tax amount relating to the remittance return before that reassessment, and the amount after deducting the amount equivalent to the portion thereby reduced where there has been a reassessment that reduces the amount to be remitted for that interest levy or a change of the original disposition by a ruling or judgment on a request for review or an action relating to the reassessment)) exceeds the larger of the amount equivalent to the tax amount relating to the remittance return in the case where it was submitted by the deadline for filing the remittance return 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 a rate of 5 percent), except where the governor finds that there were justifiable grounds for the error in the amount of the tax base or the tax amount relating to the remittance return before that reassessment.

②In 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 tax amount to be remitted by the remittance return, determination or reassessment prescribed in each such item by a rate of 15 percent; provided, however, that this does not apply where it is found that there were justifiable grounds for the remittance return not having been submitted by the deadline for filing it.

③In the case falling under 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)), when the tax amount 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 the total of the tax amounts to be remitted by a remittance return filed after the deadline for filing the remittance return for that interest levy, made before the reassessment prescribed in those provisions, or by a reassessment or determination under Article 71-11, paragraphs (1) through (3) (where there has been a change of the original disposition due to a reassessment reducing the tax amount to be remitted, or due to a ruling or judgment on a request for review or an action relating to a reassessment, the amount after deducting the amount equivalent to the tax amount of the portion reduced thereby; hereinafter in the following paragraph referred to as the "cumulative remitted tax amount"); hereinafter in the following paragraph referred to as the "cumulative remitted tax amount after addition") exceeds 500,000 yen, the amount of the additional charge for failure to file prescribed in the preceding paragraph is, notwithstanding that paragraph, the amount calculated under that paragraph plus the amount calculated by multiplying the amount equivalent to the portion in excess (if the tax amount to be remitted prescribed in that paragraph is less than the amount equivalent to the portion in excess, that tax amount to be remitted) by a rate of five percent.

④In the case falling under paragraph (2), when the cumulative remitted tax amount after addition (if, among the facts forming the basis for calculating the cumulative remitted tax amount after addition, there is any fact that was not made the basis for calculating the tax amount before the remittance return, determination or reassessment prescribed in the items of that paragraph (including the tax amount equivalent to the amount of a refund) and that is found to be so through no fault attributable to the special collection agent, the tax amount after deducting the amount calculated, as specified by Cabinet Order, as the tax amount based on that fact) exceeds 3,000,000 yen, the amount of the additional charge for failure to file prescribed in that paragraph is, notwithstanding 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 set out in the following items and multiplying each amount by the rate prescribed in the relevant item, the total of the amounts calculated by dividing the cumulative remitted tax amount into the amounts set out in the items and multiplying each amount by the rate prescribed in the relevant item.

⑤In 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.

⑥When a remittance return has been filed after its deadline for filing and that filing was not made having foreseen that a determination based on an investigation by the prefectural governor would be made on the interest levy relating to that remittance return, the amount of the additional charge for failure to file prescribed in paragraph (2) on the tax amount relating to that remittance return is, notwithstanding paragraphs (2) through (4), the amount equivalent to the amount calculated by multiplying that tax amount by a rate of five percent.

⑦When 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.

⑧The provisions of paragraph (2) do not apply when a remittance return falling under paragraph (6) has been filed, if that filing was made 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 the remittance return, and was made by the day on which one month elapses from the deadline for filing the remittance return.

①In the case falling under paragraph (1) of the preceding Article, when the special collection agent has concealed or disguised all or part of the facts that should form the basis for calculating the amount of the tax base and has filed 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 prefectural governor must, as specified by Cabinet Order, collect, in lieu of the amount of additional charge for understatement prescribed in paragraph (1) of the preceding Article, the amount of substantial additional charge equivalent to the amount calculated by multiplying the shortfall amount due to the reassessment, which is to form the basis for its calculation, by a rate of 35 percent.

②In the case falling under paragraph (2) of the preceding Article (excluding the case where the proviso to that paragraph applies), when the special collection agent has concealed or disguised all or part of the facts that should form the basis for calculating the amount of the tax base and, on the basis of the facts so concealed or disguised, has not filed the remittance return by its deadline for filing, or has filed it after its deadline for filing, or has submitted a written request for reassessment, the prefectural governor must collect, in lieu of the amount of additional charge for failure to file prescribed in that paragraph, the amount of substantial additional charge equivalent to the amount calculated by multiplying the tax amount, which is to form the basis for its calculation, by a rate of 40 percent.

③In 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.

④In the case falling under the preceding two paragraphs, if there is a ground prescribed in paragraph (6) of the preceding Article with respect to the filing of the remittance return, the prefectural governor does not collect the amount of substantial additional charge calculated on the basis of the tax amount relating to that remittance return.

⑤When 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.

①When a person has failed to remit all or part of the remittance of the interest levy that is to be collected and remitted under Article 71-10, paragraph (2), the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 2,000,000 yen, or both.

②If the amount not remitted as referred to in the preceding paragraph exceeds 2,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding that paragraph, be an amount exceeding 2,000,000 yen and not exceeding the amount not remitted.

③If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in paragraph (1) in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.

④In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) under the provisions of the preceding paragraph, the period of prescription is the same as that for the offense referred to in paragraph (1).

⑤When paragraph (3) applies to an association or foundation that is not a corporation and has a designated representative or administrator, that representative or administrator represents that association or foundation that is not a corporation and has a designated representative or administrator in its procedural acts, and in addition, the provisions of laws and regulations on criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.