①If a national withholding tax has not been paid in full by its statutory payment due date, the district director or director-general of a customs house collects from the taxpayer penalty tax for non-payment in an amount equivalent to the amount calculated by multiplying the tax amount pertaining to the notice of tax payment (meaning a notice of tax payment under the provisions of Article 36, paragraph (1) (Notice of Tax Payment) (limited to one pertaining to item (ii) of that paragraph); the same applies in the following paragraph) or the tax amount paid after the statutory payment due date without that notice having been received by 10%; provided, however, that this does not apply if there is found to be a justifiable reason for the failure to pay the national tax pertaining to that notice or payment by the statutory payment due date.

②Where a national withholding tax has been paid after its statutory payment due date without a notice of tax payment having been received, if the payment was not made in anticipation that the notice would be given for that national tax because an examination had been conducted with regard to that national tax, the amount of penalty tax for non-payment referred to in the preceding paragraph on the tax amount so paid is, notwithstanding the provisions of that paragraph, to be the amount calculated by multiplying the tax amount so paid by 5%.

③The provisions of paragraph (1) do not apply where a payment falling under the provisions of the preceding paragraph has been made, if the payment was made in a case specified by Cabinet Order as a case in which the taxpayer is found to have had the intention of paying by the statutory payment due date, and the national withholding tax pertaining to that payment was paid by the day on which one month has elapsed from the statutory payment due date.

①In the case falling under the provisions of Article 65, paragraph (1) (Penalty Tax for Understatement) (excluding where the filing of an amended return was not made in anticipation that a reassessment would be made of the national tax pertaining to the return because an examination had been conducted with regard to that national tax), if the taxpayer has concealed or disguised all or part of the facts that are to form the basis for the calculation of the tax basis, etc. or tax amount, etc. of that national tax, and has filed a tax return or a written request for reassessment prescribed in Article 23, paragraph (3) (Request for Reassessment) (referred to as a "written request for reassessment" in the following paragraph) based on what was concealed or disguised, heavy penalty tax is imposed on the taxpayer, as provided for by Cabinet Order, in lieu of penalty tax for understatement on the tax amount that is to form the basis for the calculation of the amount of penalty tax for understatement (if any of that tax amount is clearly based on facts that are to form the basis for its calculation and that were not concealed or disguised, the tax amount obtained by deducting the amount calculated, as provided for by Cabinet Order, as the tax amount based on those facts not concealed or disguised), in an amount equivalent to the amount calculated by multiplying that tax amount that is to form the basis by 35%.

②In the case falling under the provisions of Article 66, paragraph (1) (Penalty Tax for Failure to File) (excluding where the proviso to that paragraph or paragraph (9) of that Article applies, or where the filing of a tax return 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), if the taxpayer has concealed or disguised all or part of the facts that are to form the basis for the calculation of the tax basis, etc. or tax amount, etc. of that national tax, and, based on what was concealed or disguised, has not filed a tax return by the statutory tax return due date, or has filed a tax return or a written request for reassessment after the statutory tax return due date, heavy penalty tax is imposed on the taxpayer, as provided for by Cabinet Order, in lieu of penalty tax for failure to file on the tax amount that is to form the basis for the calculation of the amount of penalty tax for failure to file (if any of that tax amount is clearly based on facts that are to form the basis for its calculation and that were not concealed or disguised, the tax amount obtained by deducting the amount calculated, as provided for by Cabinet Order, as the tax amount based on those facts not concealed or disguised), in an amount equivalent to the amount calculated by multiplying that tax amount that is to form the basis by 40%.

③In the case falling under the provisions of paragraph (1) of the preceding Article (excluding where the proviso to that paragraph or paragraph (2) or (3) of that Article applies), if the taxpayer has concealed or disguised all or part of the facts and, based on what was concealed or disguised, has not paid that national tax by its statutory payment due date, the district director or director-general of a customs house collects from the taxpayer, in lieu of penalty tax for non-payment on the tax amount that is to form the basis for the calculation of the amount of penalty tax for non-payment (if any of that tax amount is clearly based on facts that are to form the basis for its calculation and that were not concealed or disguised, the tax amount obtained by deducting the amount calculated, as provided for by Cabinet Order, as the tax amount based on those facts not concealed or disguised), heavy penalty tax in an amount equivalent to the amount calculated by multiplying that tax amount that is to form the basis by 35%.

④In the case falling under the provisions of the preceding three paragraphs, if any of the following items applies (in the case falling under the provisions of paragraph (1) or the preceding paragraph, item (i)), the amount of heavy penalty tax referred to in the preceding three paragraphs is, notwithstanding those provisions, to be the amount obtained by adding, to the amount calculated under those provisions, the amount calculated by multiplying the tax amount that is to form the basis prescribed in those provisions by 10%:

Penalty tax for understatement, failure to file, non-payment, and heavy penalty tax (hereinafter collectively referred to as "penalty tax") are to be national tax falling under the tax items which apply to the tax amount that is the basis for the calculation of the amount of such penalty tax.