①In the case falling under the provisions of paragraph (1) of the preceding Article, where a special collection agent or taxpayer for the light oil delivery tax has concealed or disguised the whole or part of the facts that should form the basis of calculating the taxable volume, and has filed a 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) based on the facts so concealed or disguised, the prefectural governor must, as provided by Cabinet Order, in lieu of the amount of additional charge for understatement prescribed in paragraph (1) of the preceding Article, collect an amount of substantial additional charge equivalent to the amount calculated by multiplying the shortfall amount resulting from the reassessment, which should form the basis of calculating it, by a rate of 35 percent.

②In 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 or taxpayer has concealed or disguised the whole or part of the facts that should form the basis of calculating the taxable volume, and, based on the facts so concealed or disguised, has failed to file a return by the deadline for filing it, has filed a return after the deadline for filing it, or has filed a written request for reassessment, the prefectural governor must, in lieu 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 should form the basis of calculating it by a rate of 40 percent.

③In the case falling under the provisions of the preceding two paragraphs, where any of the following items (item (i) in the case falling under the provisions of paragraph (1)) applies, 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, the shortfall amount resulting from the reassessment that should form the basis of calculating prescribed in paragraph (1) in the case falling under the provisions of that paragraph, or the amount of tax that should form the basis of calculating prescribed in the preceding paragraph in the case falling under the provisions of that paragraph:

④In the case falling under the provisions of the preceding two paragraphs, where there are grounds prescribed in Article 144-47, paragraph (6) for the filing of the return, the prefectural governor does not collect an amount of substantial additional charge calculated on the basis of the amount of tax pertaining to the remittance return or return.

⑤Where the prefectural governor has determined the amount of substantial additional charge to be collected under the provisions of paragraph (1) or (2), the governor must notify the special collection agent or taxpayer for the light oil delivery tax of it without delay.

①Where a special collection agent or taxpayer for the light oil delivery tax fails to pay in full the local government levies pertaining to the light oil delivery tax by the due date for payment (where a reassessment or determination has been made, meaning the due date for payment of the shortfall amount; the same applies hereinafter in this Section), the prefectural tax collection official must issue a demand letter within 20 days after the due date for payment; provided, however, that this does not apply in the case of advance collection or in the case of collection under the provisions of Article 144-22, paragraph (4) (including as applied mutatis mutandis pursuant to Article 144-25, paragraph (5)).

②A prefecture in special circumstances may, by a Prefectural Ordinance of that prefecture, provide for a period different from the period prescribed in the preceding paragraph.

Where a prefectural tax collection official has issued a demand letter, the official may collect a fee, as provided by the Prefectural Ordinance of that prefecture.

①When a person delinquent in payment of the light oil delivery tax falls under any of the following items, the prefectural tax collection official must seize the property of the person delinquent in payment with respect to the local government levies on that light oil delivery tax.

②In applying the provisions of the preceding paragraph to a secondary taxpayer or a guarantor, the term "demand letter" in item (i) of that paragraph is deemed to be replaced with "written reminder to remit or pay".

③If, during the period after the due date for payment of the local government levies on the light oil delivery tax until the day on which the 10 days prescribed in paragraph (1), item (i) have elapsed, a fact falling under any item of Article 13-2, paragraph (1) arises with respect to a person delinquent in payment who has received a demand, the prefectural tax collection official may immediately seize that person's property.

④Where compulsory liquidation procedure is conducted on the property of a person delinquent in payment, the prefectural tax collection official must make a request for share distribution to the enforcement agency (the court handling the bankruptcy case pertaining to the request for share distribution, where a request for share distribution is made of local government levies on the light oil delivery tax pertaining to a claim listed in Article 114, item (i) of the Bankruptcy Act) with respect to the local government levies on the light oil delivery tax pertaining to the delinquency.

⑤When a prefectural tax collection official is able to make a seizure under paragraphs (1) through (3), and property of a person delinquent in payment set out in the items of Article 86, paragraph (1) of the National Tax Collection Act has already been seized in a delinquent tax collection procedure for other local government levies or national taxes, or by a disposition governed by the rules of those delinquent tax collection procedures, the request for share distribution for that property may be made by participatory seizure.

⑥Delinquent tax collection procedures for local government levies on the light oil delivery tax, including those provided for in the preceding paragraphs, are to follow the delinquent tax collection procedures prescribed in the National Tax Collection Act.

⑦Dispositions under the preceding paragraphs may also be carried out outside the area of the prefecture concerned.

①If a special collection agent or taxpayer of the light oil delivery tax, for the purpose of evading the execution of delinquent tax collection procedures, conceals or destroys his or her property, disposes of it to the detriment of the prefecture, falsely increases the encumbrances on that property, or alters its present state, thereby reducing the value of the property or increasing the expenses for the delinquent tax collection procedure pertaining to it, that person is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

②The same applies where a third party in possession of the property of a special collection agent or taxpayer commits an act referred to in the preceding paragraph for the purpose of enabling the special collection agent or taxpayer to evade the execution of delinquent tax collection procedures.

③A person who, knowing the circumstances, becomes the counterparty of a special collection agent or taxpayer, or of a third party in possession of that person's property, in an act referred to in the preceding two paragraphs, and commits the violation as that counterparty, is to be punished by imprisonment for not more than two years or a fine of not more than 1,500,000 yen, or both.

④If a representative of a corporation, or an agent, employee or other worker of a corporation or a person, commits a violation prescribed in the preceding three paragraphs in connection with the business or property of that corporation or person, then in addition to punishing the offender, the fine prescribed in the relevant paragraphs is imposed on that corporation or person.

①In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:

②Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.

A person who, in the case referred to in Article 144-51, paragraph (6), makes a false statement on matters to be stated to the prefectural governor in accordance with the example of the provisions of Article 99-2 of the National Tax Collection Act (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) of that Act) is to be punished by imprisonment for not more than six months or a fine of not more than 500,000 yen.

①A prefecture that includes a designated city prescribed in Article 7, paragraph (3) of the Road Act (Act No. 180 of 1952) (referred to as a "designated city under the Road Act" in this paragraph) (referred to as a "designated prefecture" in this paragraph) is to distribute to the designated city under the Road Act, as provided by Order of the Ministry of Internal Affairs and Communications, an amount obtained by multiplying the amount equivalent to the amount of light oil delivery tax remitted or paid to that designated prefecture by the rate specified by Cabinet Order, and then multiplying the resulting amount by the number obtained by dividing the area of general national highways, etc. (meaning general national highways, national expressways and prefectural roads (excluding those for which the designated prefecture or designated city under the Road Act does not bear the management costs and others specified by Order of the Ministry of Internal Affairs and Communications); the same applies hereinafter in this Article) located within the area of that designated city under the Road Act by the area of general national highways, etc. located within the area of the designated prefecture.

②The area of general national highways, etc. in the preceding paragraph is to be calculated, as provided by Order of the Ministry of Internal Affairs and Communications, by multiplying the width of each such road by its length. However, it may be adjusted, as provided by Order of the Ministry of Internal Affairs and Communications, with reference to the type of road, the classification of roads by width and other circumstances.