①In any of the cases listed in the following items, penalty tax for failure to file is imposed on the taxpayer in an amount equivalent to the amount calculated by multiplying the tax amount payable under the provisions of Article 35, paragraph (2) (Payment of National Tax using the Self-Assessment System) based on the return, reassessment or determination prescribed in the relevant item by 15% (or by 10% if the return filed after the due date or the amended return referred to in item (ii) was not filed in anticipation that a reassessment or determination would be made of the national tax pertaining to the return because an examination had been conducted with regard to that national tax); provided, however, that this does not apply if there is found to be a justifiable reason for the failure to file a return by the due date:

②In the case falling under the provisions of the preceding paragraph (excluding where the proviso to that paragraph or paragraph (9) applies; the same applies in the following paragraph and paragraph (6)), if the payable tax amount prescribed in the preceding paragraph (if an amended return referred to in item (ii) of that paragraph has been filed or a reassessment has been made, the amount obtained by adding the cumulative paid tax amount for that national tax; referred to as the "cumulative paid tax amount after addition" in the following paragraph) exceeds 500,000 yen, the amount of penalty tax for failure to file referred to in the preceding paragraph is, notwithstanding the provisions of that paragraph, to be the amount obtained by adding, to the amount calculated under the provisions of that paragraph, the amount calculated by multiplying the tax amount equivalent to the excess portion (if the payable tax amount prescribed in that paragraph is less than the tax amount equivalent to that excess portion, that payable tax amount) by 5%.

③In the case falling under the provisions of paragraph (1), if the cumulative paid tax amount after addition (if, among the facts that formed the basis for the calculation of the cumulative paid tax amount after addition, there are facts for which the taxpayer is found not to be responsible for their not having been taken as a basis for the calculation of the tax amount before the return, reassessment or determination prescribed in the items of that paragraph (including the tax amount equivalent to the amount of a refund), the tax amount obtained by deducting the amount calculated, as provided for by Cabinet Order, as the tax amount based on those facts) exceeds 3,000,000 yen, the amount of penalty tax for failure to file referred to in that paragraph is, notwithstanding the provisions of the preceding two paragraphs, to be the amount obtained by deducting, from the total of the amounts calculated by dividing the cumulative paid tax amount after addition into the tax amounts listed in the following items and multiplying each of those tax amounts by the rate specified in the relevant item (if the return filed after the due date or the amended return referred to in paragraph (1), item (ii) was not filed in anticipation that a reassessment or determination would be made of the national tax pertaining to the return because an examination had been conducted with regard to that national tax, the rate obtained by subtracting 5% from that rate; the same applies hereinafter in this paragraph), the total of the amounts calculated by dividing the cumulative paid tax amount into the tax amounts listed in the following items and multiplying each of those tax amounts by the rate specified in the relevant item:

④In the preceding two paragraphs, "cumulative paid tax amount" means the total of the following tax amounts payable with regard to that national tax that arose before the filing of the amended return or the reassessment referred to in paragraph (1), item (ii) (if, with regard to that national tax, there has been a reassessment that reduces that payable tax amount or a change to the original disposition through a decision, determination or judgment on an appeal against or action for a reassessment or a determination under the provisions of Article 25, the amount obtained by deducting the amount equivalent to the tax amount of the portion reduced thereby, and if the provisions of paragraph (5) of the preceding Article (limited to the part concerning item (i); the same applies hereinafter in this paragraph and in paragraph (7)) as applied mutatis mutandis pursuant to paragraph (7) have been applied, the amount obtained by deducting the amount that should have been deducted under the provisions of paragraph (5) of that Article):

⑤In the case falling under the provisions of paragraph (1), if, before the return filed after the due date or the amended return was filed or the reassessment or determination was made (hereinafter referred to as a "return filed after the due date, etc." in this paragraph) with regard to matters to be entered or recorded in the books, the taxpayer was requested by the relevant official to present or submit those books, and the case falls under any of the following cases (excluding where the taxpayer is not responsible), the amount of penalty tax for failure to file referred to in paragraph (1) is, notwithstanding the provisions of paragraphs (1) through (3), to be the amount obtained by adding, to the amount calculated under those provisions, the amount calculated by multiplying the payable tax amount prescribed in paragraph (1) (if there are facts that are to form the basis for the calculation of that tax amount other than those relating to matters to be entered or recorded in the books that are the cause of the return filed after the due date, etc. (hereinafter referred to as "facts other than those relating to matters to be recorded in the books" in this paragraph), the tax amount obtained by deducting the amount calculated, as provided for by Cabinet Order, as the tax amount based on the facts other than those relating to matters to be recorded in the books) by 10% (or by 5% if the case falls under the case listed in item (ii)):

⑥In the case falling under the provisions of paragraph (1), if any of the following items applies, the amount of penalty tax for failure to file referred to in that paragraph is, notwithstanding the provisions of paragraphs (1) through (3), to be the amount obtained by adding, to the amount calculated under those provisions, the amount calculated by multiplying the payable tax amount prescribed in paragraph (1) by 10%:

⑦The provisions of paragraph (5) of the preceding Article apply mutatis mutandis to the case referred to in paragraph (1), item (ii).

⑧If the filing of a return filed after the due date or of the amended return referred to in paragraph (1), item (ii) was not made in anticipation that a reassessment or determination would be made of the national tax pertaining to the return because an examination had been conducted with regard to that national tax, and was made before a notice of examination concerning the national tax pertaining to the return was given, the amount of penalty tax for failure to file referred to in paragraph (1) on the tax amount payable under the provisions of Article 35, paragraph (2) based on that return is, notwithstanding the provisions of paragraphs (1) through (3), to be the amount calculated by multiplying that payable tax amount by 5%.

⑨The provisions of paragraph (1) do not apply if the filing of a return filed after the due date was not made in anticipation that a determination under the provisions of Article 25 would be made of the national tax pertaining to the return because an examination had been conducted with regard to that national tax, was made in a case specified by Cabinet Order as a case in which the taxpayer is found to have had the intention of filing a return by the due date, and was made by the day on which one month has elapsed from the statutory tax return due date.