①Where a person has failed to submit a salary payment report, written notification or public pension payment report that is to be submitted under paragraphs (1) through (4) of the preceding Article, or has submitted a salary payment report, written notification or public pension payment report containing a false statement, 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 the representative of a corporation, or the agent, employee or other worker of a corporation or person, has committed a violation referred to in the preceding paragraph in connection with the business of that corporation or person, the fine prescribed in that paragraph is also imposed on that corporation or person, in addition to punishing the offender.

③When the preceding paragraph 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.

The assessment date for individual municipal inhabitant tax is January 1 of the year that includes the first day of the fiscal year in question.

①The collection of individual municipal inhabitant tax must be carried out by the method of ordinary collection, except where it is carried out by the method of special collection under Article 321-3, Article 321-7-2, paragraph (1) or (2), Article 321-7-8, paragraph (1) or Article 328-4.

②When a municipality assesses and collects individual municipal inhabitant tax, it is to assess and collect the individual prefectural inhabitant tax and the forest environment tax of the individual concerned together with it, except as otherwise specially provided in this Act or the Act on the Forest Environment Tax and the Forest Environment Transfer Tax.

①A tax notice delivered to a taxpayer where individual municipal inhabitant tax is to be collected by the method of ordinary collection must state the amount obtained by deducting, from the total of the income levy amount and the per capita levy amount, the total of the amount of tax specially collected on salary income under Article 321-4, paragraph (1) (or the total thereof where the tax is collected by two or more special collection agents; the same applies in the following paragraph), the special collection tax amount on pension income under Article 321-7-4, paragraph (1) and the provisional special collection tax amount on pension income under Article 321-7-8, paragraph (1), together with the basis for calculating them.

②The tax notice under the preceding paragraph relating to a taxpayer from whom individual municipal inhabitant tax is to be collected by the method of special collection must also state, in the case where the individual municipal inhabitant tax is no longer to be collected from that taxpayer by the method of special collection because, for example, the taxpayer has ceased to receive salary or the pension benefit subject to special collection prescribed in Article 321-7-4, paragraph (2) in the course of the fiscal year, that, of the amount of tax specially collected on salary income under Article 321-4, paragraph (1), the special collection tax amount on pension income under Article 321-7-4, paragraph (1) and the provisional special collection tax amount on pension income under Article 321-7-8, paragraph (1), the amount that is no longer to be collected by the method of special collection is to be collected by the method of ordinary collection.

③The tax notice under paragraph (1) must be delivered to the taxpayer no later than 10 days before the due date for payment.

The payment period for individual municipal inhabitant tax collected by the method of ordinary collection is to be specified by Municipal Ordinance of the municipality concerned, within June, August, October and January (within June, where the amount of that individual municipal inhabitant tax is equal to or less than the amount equivalent to the per capita levy amount); provided, however, that where there are special circumstances, a payment period different from this may be specified.

①A taxpayer of individual municipal inhabitant tax who intends to pay tax in an amount equivalent to the amount payable for a payment period that has arrived, out of the amounts payable stated in the tax notice, may also pay together tax in amounts equivalent to the amounts payable for payment periods after that payment period.

②If a taxpayer of individual municipal inhabitant tax has paid, under the preceding paragraph, tax in an amount equivalent to the amount payable for a payment period after that payment period, the municipality may grant to the taxpayer a monetary incentive in the amount specified by Municipal Ordinance of the municipality. However, this does not apply if there are local government levies unpaid by the taxpayer.

③The amount of the monetary incentive under the preceding paragraph may not exceed the amount obtained by multiplying one percent of the amount of tax paid before the payment period under paragraph (1) by the number of months before the payment period (where there is a fraction of less than one month, a fraction of 14 days or less is to be discarded and a fraction of 15 days or more is to be counted as one month).

①Where the mayor of a municipality, having inspected under Article 325 an amended return submitted by a person liable for income tax, or documents relating to a reassessment or determination of income tax made by a national tax office, with respect to individual municipal inhabitant tax collected by the method of ordinary collection, finds it necessary to change the amount of tax assessed or to make an assessment, the mayor must immediately additionally collect the tax deficiency resulting from the change or the portion, of the tax amount that should have been assessed, that relates to the payment periods up to the day on which the determination was made (referred to as the "tax deficiency" in this Article), except where individual municipal inhabitant tax has already been assessed by applying the proviso to item (i) of Article 315 or item (ii) of that Article, or Article 316.

②In the case of the preceding paragraph, a municipal tax collection official must add to the tax deficiency, and collect, an amount of delinquency charge equivalent to the amount calculated by multiplying the amount obtained by dividing the tax deficiency by the number of payment periods up to the day on which the determination was made by a rate of 14.6 percent per annum (7.3 percent per annum for the period until the day on which payment is to be made as stated in the tax notice relating to that tax deficiency, or the period until the day on which one month elapses from the day following that day), according to the number of days in the period from the day following each due date for payment under Article 320 (where the due date for payment has been extended, the extended due date for payment; the same applies in the following paragraph and paragraph (4)) until the date of payment.

③Where, as a result of a person liable for income tax having submitted an amended return (excluding that submitted by a person liable for income tax who evaded income tax or received a refund of income tax by deception or other wrongful acts, upon foreseeing, because an investigation of that income tax had been conducted, that a reassessment of that income tax would be made, and that submitted after a person liable for income tax received a determination of income tax (referred to as a "specified amended return" in the following paragraph)), or a national tax office having made a reassessment of income tax (excluding a reassessment of that income tax made in respect of a person liable for income tax who evaded income tax or received a refund of income tax by deception or other wrongful acts, and a reassessment of that income tax made after a determination of income tax (referred to as a "specified reassessment" in that paragraph)), the amount of tax assessed has been changed, or tax has been assessed, under paragraph (1) after the day on which one year elapses from each due date for payment under Article 320, the period from the day following the day on which that one year elapses until the day on which the tax notice relating to the tax deficiency prescribed in that paragraph was issued is to be deducted from the period prescribed in the preceding paragraph.

④In the case of paragraph (2), where a person liable for income tax has submitted an amended return, or a national tax office has made a reassessment of income tax (limited to one that increases the amount of tax to be paid, and including a reassessment specified by Cabinet Order as similar thereto; hereinafter in this paragraph referred to as a "reassessment increasing the tax") (limited to the case where the amount of tax assessed has increased after it was reduced under paragraph (1) as a result of a national tax office having made a reassessment of income tax (limited to one that reduces the amount of tax to be paid, and including a reassessment specified by Cabinet Order as similar thereto; hereinafter in this paragraph referred to as a "reassessment reducing the tax")), the periods set forth in the following items (limited to the period set forth in item (i), in the case of a tax deficiency changed as a result of the submission of a specified amended return or a specified reassessment, or other municipal inhabitant tax specified by Cabinet Order) are to be deducted from the period forming the basis for calculating the delinquency charge, with respect to the tax deficiency to be additionally collected (limited to the amount of tax specified by Cabinet Order as the part up to the amount obtained by deducting, from the amount of tax assessed before that reassessment reducing the tax, the amount of tax changed as a result of that reassessment reducing the tax (including the amount of tax equivalent to the amount of a refund); the same applies hereinafter in this paragraph).

⑤If the mayor of the municipality finds that there are unavoidable reasons for the taxpayer having had the tax deficiency additionally collected under paragraph (1), the mayor may reduce or exempt the amount of delinquency charge under paragraph (2).

①Where a person liable for tax is a person who received salary in the previous year and who, as of the first day of the fiscal year, is receiving salary (excluding a person found to be extremely difficult to collect from by the method of special collection because, for example, the person receives only salary for which the pay period is set at a period exceeding one month, or for another similar reason; hereinafter in this Article and the following Article referred to as a "salary earner"), a municipality is to collect, by the method of special collection, the total of the income levy amount and the per capita levy amount relating to the salary income of that person liable for tax for the previous year, out of the individual municipal inhabitant tax imposed on that person liable for tax. However, a municipality in which it is found inappropriate to carry out special collection due to special circumstances, such as there being few salary earners within the municipality, need not use the method of special collection.

②Where, with respect to the salary earner referred to in the preceding paragraph, the income of that salary earner for the previous year includes income other than salary income, a municipality may, as provided by Municipal Ordinance of the municipality, add the income levy amount relating to that income other than salary income to the total of the income levy amount and the per capita levy amount relating to salary income that is to be collected by the method of special collection under the main clause of that paragraph, and collect it by the method of special collection. However, this does not apply where the return referred to in Article 317-2, paragraph (1) contains a statement to the effect that the income levy amount relating to income other than salary income is desired to be collected by the method of ordinary collection.

③Where, after the income levy amount relating to income other than salary income of a salary earner has come to be collected by the method of special collection under the main clause of the preceding paragraph, a special circumstance has arisen that makes it found inappropriate to collect all or part of the income levy amount relating to income other than salary income of that salary earner by the method of special collection, that salary earner has made a request that all or part of the income levy amount relating to income other than salary income be collected by the method of ordinary collection, and the circumstance is found to be unavoidable, the municipality is to collect by the method of ordinary collection all or part of the portion of the income levy amount relating to income other than salary income that was to be collected by the method of special collection and has not yet been collected by special collection.

④With regard to the application of the preceding two paragraphs where the salary earner referred to in paragraph (1) is a person who received public pension, etc. in the previous year and who, as of the first day of the fiscal year, is a person aged 65 or more who is receiving the old age, etc. pension benefit prescribed in Article 321-7-2, paragraph (1), the phrase "other than salary income" in those provisions is deemed to be replaced with "other than salary income and income relating to public pension, etc.".