前条第一項の規定に該当する場合において、納税者が事業税額の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装した事実に基づいて申告書を提出し、第七十二条の三十一第二項若しくは第三項の規定により修正申告書を提出し、又は第二十条の九の三第三項に規定する更正請求書（次項において「更正請求書」という。）を提出したときは、道府県知事は、政令で定めるところにより、前条第一項に規定する過少申告加算金額の計算の基礎となるべき事業税の更正による不足税額又は修正申告により増加した税額（これらの税額の一部が、事業税額の計算の基礎となるべき事実で隠蔽され、又は仮装されていないものに基づくことが明らかであるときは、当該隠蔽され、又は仮装されていない事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）に係る過少申告加算金額に代えて、当該税額に百分の三十五の割合を乗じて計算した金額に相当する重加算金額を徴収しなければならない。
Where paragraph (1) of the preceding Article applies, and the taxpayer has concealed or disguised all or part of the facts that should form the basis for calculating the amount of enterprise tax and, on the basis of the facts so concealed or disguised, has submitted a return, submitted an amended return under Article 72-31, paragraph (2) or (3), or submitted the written request for reassessment prescribed in Article 20-9-3, paragraph (3) (referred to in the following paragraph as a "written request for reassessment"), the prefectural governor must, as provided by Cabinet Order, collect, in lieu of the amount of additional charge for understatement on the tax deficiency resulting from the reassessment of enterprise tax that should form the basis for calculating the amount of additional charge for understatement prescribed in paragraph (1) of the preceding Article, or on the amount of tax increased by the amended return (where it is clear that part of that amount of tax is based on facts that should form the basis for calculating the amount of enterprise tax and that were not concealed or disguised, the amount of tax less the amount calculated as provided by Cabinet Order as the amount of tax based on facts not concealed or disguised), an amount of substantial additional charge equal to the amount calculated by multiplying that amount of tax by a rate of 35 percent.