①Where a taxpayer or special collection agent of water utilization and land benefit tax, etc. pays the tax or remits the remittance after the due date for payment (where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter with regard to water utilization and land benefit tax, etc.), the taxpayer or special collection agent must pay or remit it with an amount of delinquency charge equivalent to the amount calculated by multiplying the tax amount or amount of remittance by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to 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 to the day of payment or remittance, added to it.

②Where the head of the local government finds that there are unavoidable grounds for a taxpayer or special collection agent not having paid the tax or not having remitted the remittance by the due date for payment, the head may reduce or exempt the amount of delinquency charge under the preceding paragraph.

①Where a person has evaded all or part of water utilization and land benefit tax, etc. by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 1,000,000 yen, or both.

②Where a person has failed to remit all or part of the remittance relating to water utilization and land benefit tax, etc. that is to be collected and remitted pursuant to the provisions of Article 718, paragraph (2) or Article 718-4 (including as applied mutatis mutandis pursuant to Article 718-6, Article 718-7, paragraph (3) or Article 718-8, paragraph (3)), the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 1,000,000 yen, or both.

③Where the amount of tax evaded under paragraph (1) or the amount not remitted under the preceding paragraph exceeds 1,000,000 yen, depending on the circumstances the amount of the fine under each of those paragraphs may, notwithstanding those provisions, be an amount exceeding 1,000,000 yen that is not more than the amount equivalent to the amount of tax evaded or the amount not remitted.

④In addition to what is prescribed in paragraph (1), where a person has evaded all or part of water utilization and land benefit tax, etc. by failing to file a return or make a report on the matters to be filed or reported under the provisions of Article 714, 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, or both.

⑤Where the amount of tax evaded as referred to in the preceding paragraph exceeds 500,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding the provisions of that paragraph, be an amount exceeding 500,000 yen and not exceeding the amount equivalent to the amount of tax evaded.

⑥Where a representative of a corporation, or an agent, employee or other worker of a corporation or a person, has committed a violation under paragraph (1), (2) or (4) in connection with the business or property of that corporation or person, in addition to punishing the offender, the fines prescribed in those paragraphs are to be imposed on that corporation or person.

①Where a taxpayer or special collection agent has not paid in full, by the due date for payment (where a reassessment or determination has been made, the due date for payment of the shortfall amount; the same applies hereinafter with regard to water utilization and land benefit tax, etc.), the local government levies relating to water utilization and land benefit tax, etc., a tax collection official must issue a demand letter within 20 days after the due date for payment; provided, however, that this does not apply where advance collection is carried out.

②A local government with special circumstances may specify, by Prefectural or Municipal Ordinance of the local government concerned, a period different from the period prescribed in the preceding paragraph.

Where a tax collection official has issued a demand letter, the official may collect a fee as provided by the Prefectural or Municipal Ordinance of the local government concerned.

①When a person delinquent in payment of water utilization and land benefit tax, etc. falls under any one of the following items, a tax collection official of the local government must seize the property of the person delinquent in payment with respect to the local government levies relating to that water utilization and land benefit tax, etc.:

②Where the preceding paragraph is applied to a secondary taxpayer or guarantor, the term "demand letter" in item (i) of that paragraph is deemed to be replaced with "written reminder for payment or remittance."

③Where, after the due date for payment of local government levies relating to water utilization and land benefit tax, etc., and by the day on which the 10 days prescribed in paragraph (1), item (i) have elapsed, a fact falling under any one of the items of Article 13-2, paragraph (1) has arisen with respect to a person delinquent in payment who has received a demand, a tax collection official of the local government may immediately seize the property.

④Where compulsory liquidation procedures have been carried out with respect to the property of a person delinquent in payment, a tax collection official of the local government must make a request for share distribution, with respect to the local government levies relating to the delinquent water utilization and land benefit tax, etc., to the enforcement agency (in the case of making a request for share distribution of local government levies relating to water utilization and land benefit tax, etc. arising from a claim listed in Article 114, item (i) of the Bankruptcy Act, the court handling the bankruptcy case relating to that request for share distribution).

⑤Where a tax collection official of a local government is able to carry out seizure under the provisions of paragraphs (1) to (3), if property of the person delinquent in payment that is listed in the items of Article 86, paragraph (1) of the National Tax Collection Act has already been seized by the delinquent tax collection procedure for other local government levies or national taxes, or by a disposition carried out in accordance with the rules of such delinquent tax collection procedures, the request for share distribution for that property may be made by participatory seizure.

⑥Where delinquent tax collection procedures are carried out for national health insurance tax collected under the provisions of Article 706-2, property may not be realized until the day on which the amount of national health insurance tax for the fiscal year concerned is finalized.

⑦In addition to what is provided for in the preceding paragraphs, delinquent tax collection procedures for local government levies relating to water utilization and land benefit tax, etc. are carried out in accordance with the rules for the delinquent tax collection procedure under the National Tax Collection Act.

⑧The dispositions under the provisions of paragraphs (1) to (5) and the preceding paragraph may also be carried out outside the area of the local government concerned.

①Where a taxpayer or special collection agent of water utilization and land benefit tax, etc., for the purpose of evading the execution of delinquent tax collection procedures, conceals or damages property, disposes of it to the detriment of the local government, falsely increases the burden on it, or alters its current state, thereby reducing the value of the property or increasing the expenses for the delinquent tax collection procedure relating to it, the 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 as under the preceding paragraph where a third party in possession of the property of a taxpayer or special collection agent commits the act set forth in the preceding paragraph for the purpose of enabling the taxpayer or special collection agent to evade the execution of the delinquent tax collection procedure.

③A person who, knowing the circumstances, becomes the counterparty to an act under the preceding two paragraphs by a taxpayer or special collection agent or by a third party in possession of the property, and thereby commits the violation as the 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 of Article 728, paragraph (7), has made a false statement on matters to be stated to the head of the local government in accordance with the rules 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.