①Where a reassessment or determination has been made under Article 72-39, Article 72-41, paragraphs (1) through (3) or Article 72-41-2, paragraphs (1) through (3), and there is a tax deficiency (meaning the amount of tax increased by the reassessment or the amount of tax determined (in the case of a determination due to a corporation required to submit a return under Article 72-28 having failed to submit it, the amount of tax less the interim payment amount for that amount of tax); the same applies hereinafter with respect to enterprise tax on a business conducted by a corporation), the prefectural tax collection official must collect it, with the day on which one month has elapsed from the day on which notice of the reassessment or determination was given under Article 72-42 as the due date for payment.

②In the case referred to in the preceding paragraph, an amount of delinquency charge equal to the amount calculated by multiplying the tax deficiency by the rate of 14.6 percent per annum (7.3 percent per annum for the period up to the due date for payment under the preceding paragraph or the period until the day on which one month has elapsed from the day following that due date for payment), according to the number of days in the period from the day following the due date for payment under Article 72-25, paragraph (1), Article 72-26, paragraph (1), Article 72-28, paragraph (1), or Article 72-29, paragraph (1), (3) or (5) (where the due date for payment has been extended, the extended due date for payment; hereinafter referred to as the "due date for payment of corporate enterprise tax") until the date of payment, must be added to the tax deficiency and collected.

③In the case referred to in the preceding paragraph, where the day on which notice of reassessment was given under Article 72-42 is after the day on which one year elapses from the day following the date of submission of the return (or, where the return was submitted before its deadline for filing, the deadline for filing of that return), the period from the day following the day on which that one year elapses until the day on which that notice was given (for a reassessment under Article 72-39, the day on which an amended corporation tax return was submitted for the income that is the corporation tax base that formed the basis for that reassessment, or the day on which the national tax office gave notice of reassessment or determination for that income) is to be deducted from the period forming the basis for calculating the delinquency charge, except where enterprise tax was evaded by deceit or other wrongful act.

④In the case referred to in paragraph (2), where a reassessment increasing the amount of tax to be paid (including a reassessment specified by Cabinet Order as similar to it; hereinafter in this paragraph referred to as a "reassessment increasing the tax") has been made (limited to where the reassessment increasing the tax is made after the return submitted under Articles 72-25, 72-28 and 72-29 and Article 72-31, paragraph (1) for the enterprise tax pertaining to that reassessment increasing the tax (hereinafter in this Subsection referred to as an "original return") has been submitted and a reassessment that reduces the amount of tax to be paid as a result of the submission of that original return (including a reassessment specified by Cabinet Order as similar to it; hereinafter in this paragraph referred to as a "reassessment reducing the tax") has been made), with respect to the amount of tax to be paid under that reassessment increasing the tax (limited to the amount of tax specified by Cabinet Order as the portion up to the amount of tax pertaining to that original return (including the amount of tax equivalent to the amount of a refund)), notwithstanding the preceding paragraph, the following periods (for enterprise tax to be paid under that reassessment increasing the tax made with respect to a corporation that evaded enterprise tax by deceit or other wrongful act and other enterprise tax specified by Cabinet Order, only the period set forth in item (i)) are deducted from the period forming the basis for calculating the delinquency charge.

⑤If the prefectural governor finds that there are unavoidable grounds for the taxpayer having received a reassessment or determination under Article 72-39, Article 72-41, paragraphs (1) through (3) or Article 72-41-2, paragraphs (1) through (3), the governor may reduce or exempt the amount of delinquency charge in paragraph (2).

①A taxpayer of enterprise tax on business conducted by corporations who pays the tax (including the tax amount increased by an amended return under Article 72-31, paragraph (2) or (3); the same applies hereinafter in this Article) after the due date for payment of corporate enterprise tax must pay it with an amount of delinquency charge added to the tax amount, equivalent to the amount calculated by multiplying the tax amount, according to the number of days in the period from the day following the due date for payment of corporate enterprise tax to the date of payment, by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the day or date specified in each of the following items according to the category of tax amount listed in that item).

②In the case of the preceding paragraph, where a corporation submits an amended return after the day on which one year has elapsed from the day following the date on which it submitted a return (where the return was submitted before its deadline for filing, the deadline for filing that return), the period from the day following the day on which that one year has elapsed to the date on which that amended return was submitted (where that amended return was submitted before its deadline for filing, the deadline for filing that amended return) is deducted from the period that forms the basis for calculating the delinquency charge, except where a corporation that has evaded enterprise tax by deception or other wrongful acts submitted the amended return having foreseen that a reassessment under Article 72-39, paragraph (1) or (3), Article 72-41, paragraph (1) or (3) or Article 72-41-2, paragraph (1) or (3) would be made as a result of an investigation by the government or the prefectural governor.

③In the case of paragraph (1), where an amended return under Article 72-31, paragraph (2) or (3) has been submitted (limited to where that amended return is submitted after an original return has been submitted for the enterprise tax relating to that amended return and a reassessment reducing the tax payable by the submission of that original return (including a reassessment specified by Cabinet Order as similar thereto; hereinafter in this paragraph referred to as a "reassessment reducing the tax") has been made), for the tax amount payable by the submission of that amended return (limited to the tax amount specified by Cabinet Order as the portion up to the tax amount relating to that original return (including the tax amount equivalent to the amount of a refund)), notwithstanding the preceding paragraph, the following periods (limited to the period listed in item (i) for enterprise tax relating to an amended return submitted by a corporation that has evaded enterprise tax by deception or other wrongful acts having foreseen that a reassessment under Article 72-39, paragraph (1) or (3), Article 72-41, paragraph (1) or (3) or Article 72-41-2, paragraph (1) or (3) would be made, and other enterprise tax specified by Cabinet Order) are deducted from the period that forms the basis for calculating the delinquency charge.

④If the prefectural governor finds that there are unavoidable grounds for the taxpayer not having paid the tax by the due date for payment of corporate enterprise tax, the governor may reduce or exempt the amount of delinquency charge in paragraph (1).

①A corporation to which Article 72-25, paragraph (3) (including where applied mutatis mutandis pursuant to Article 72-28, paragraph (2) and Article 72-29, paragraph (2); the same applies hereinafter in this paragraph) or paragraph (5) (including where applied mutatis mutandis pursuant to Article 72-28, paragraph (2) and Article 72-29, paragraphs (2) and (6); the same applies hereinafter in this paragraph) applies must, when paying the income levy, etc. or revenue levy, etc. for each business year to which it applies, pay it with an amount of delinquency charge added to that tax amount, equivalent to the amount calculated by multiplying the tax amount, according to the number of days in the period from the day on which two months have elapsed after the last day of that business year to the deadline for filing the return for that enterprise tax extended pursuant to Article 72-25, paragraph (3) or (5), by a rate of 7.3 percent per annum.

②The provisions of Article 72-44, paragraph (4) apply mutatis mutandis to the amount of delinquency charge in the preceding paragraph. In this case, the phrase "notwithstanding the preceding paragraph, the following periods (for enterprise tax to be paid under that reassessment increasing the tax made with respect to a corporation that evaded enterprise tax by deceit or other wrongful act and other enterprise tax specified by Cabinet Order, only the period set forth in item (i))" in paragraph (4) of that Article is deemed to be replaced with "the period from the date on which the tax amount payable by the submission of that original return was paid (where that date is before the day on which two months have elapsed after the last day of each business year referred to in Article 72-45-2, paragraph (1), that day) to the deadline for filing the return under paragraph (1) of that Article".

③The provisions of paragraph (3) of the preceding Article apply mutatis mutandis to the amount of delinquency charge in paragraph (1). In this case, the phrase "notwithstanding the preceding paragraph, the following periods (limited to the period listed in item (i) for enterprise tax relating to an amended return submitted by a corporation that has evaded enterprise tax by deception or other wrongful acts having foreseen that a reassessment under Article 72-39, paragraph (1) or (3), Article 72-41, paragraph (1) or (3) or Article 72-41-2, paragraph (1) or (3) would be made, and other enterprise tax specified by Cabinet Order)" in paragraph (3) of that Article is deemed to be replaced with "the period from the date on which the tax amount payable by the submission of that original return was paid (where that date is before the day on which two months have elapsed after the last day of each business year referred to in Article 72-45-2, paragraph (1), that day) to the deadline for filing the return under Article 72-45-2, paragraph (1)".