申告書の提出期限までにその提出があつた場合（申告書の提出期限後にその提出があつた場合において、次項ただし書又は第八項の規定の適用があるときを含む。以下この項において同じ。）において、第四百八十条第一項若しくは第三項の規定による更正があつたとき、又は修正申告書の提出があつたときは、市町村長は、当該更正又は修正申告前の申告又は修正申告に係る税額に誤りがあつたことについて正当な理由があると認める場合を除き、当該更正による不足税額又は当該修正申告により増加した税額（以下この項において「対象不足税額等」という。）に百分の十の割合を乗じて計算した金額（当該対象不足税額等（当該更正又は修正申告前にその更正又は修正申告に係るたばこ税について更正又は修正申告書の提出があつた場合には、そ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の合計額（当該更正又は修正申告前の申告又は修正申告に係る税額に誤りがあつたことについて正当な理由があると認められたときは、そ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を控除した金額とし、当該たばこ税についてその納付すべき税額を減少させる更正又は更正に係る審査請求若しくは訴えについての裁決若しくは判決による原処分の異動があつたときは、これらにより減少した部分の税額に相当する金額を控除した金額とする。）を加算した金額とする。）が申告書の提出期限までにその提出があつた場合における当該申告書に係る税額に相当する金額と五十万円とのいずれか多い金額を超えるときは、その超える部分に相当する金額（当該対象不足税額等が当該超える部分に相当する金額に満たないときは、当該対象不足税額等）に百分の五の割合を乗じて計算した金額を加算した金額とする。）に相当する過少申告加算金額を徴収しなければならない。ただし、修正申告書の提出があつた場合において、その提出が当該修正申告書に係るたばこ税額について同条第一項又は第三項の規定による更正があるべきことを予知してされたものでないときは、この限りでない。
Where a return is submitted by its deadline for filing (including the case where a return is submitted after its deadline for filing and the proviso to the following paragraph or paragraph (8) applies; the same applies hereinafter in this paragraph), and a reassessment under Article 480, paragraph (1) or (3) has been made or an amended return has been submitted, the mayor of the municipality must, except where the mayor finds that there are justifiable grounds for the error in the tax amount relating to the return or amended return before that reassessment or amended return, collect an amount of additional charge for understatement equivalent to the amount calculated by multiplying the tax deficiency resulting from that reassessment or the tax amount increased by that amended return (hereinafter in this paragraph referred to as the "covered tax shortfall, etc.") by a rate of 10 percent (where the covered tax shortfall, etc. (where, before that reassessment or amended return, a reassessment has been made or an amended return has been submitted with respect to the tobacco tax relating to that reassessment or amended return, the amount obtained by adding to it the total of the tax deficiency resulting from that earlier reassessment or the tax amount increased by that earlier amended return (where it is found that there were justifiable grounds for the error in the tax amount relating to the return or amended return before that earlier reassessment or amended return, the amount after deducting the tax deficiency resulting from that earlier reassessment or the tax amount increased by that earlier amended return, and where, with respect to that tobacco tax, there has been a reassessment reducing the tax amount payable, or a change of the original disposition by a ruling or judgment on a request for review or suit relating to a reassessment, the amount after deducting the amount equivalent to the tax amount of the portion reduced by them)) exceeds the greater of the amount equivalent to the tax amount relating to the return in the case where the return was submitted by its deadline for filing and 500,000 yen, the amount obtained by adding the amount calculated by multiplying the amount equivalent to the excess portion (where the covered tax shortfall, etc. is less than the amount equivalent to the excess portion, the covered tax shortfall, etc.) by a rate of 5 percent); provided, however, that this does not apply where an amended return has been submitted and its submission was not made with foreknowledge that a reassessment under Article 480, paragraph (1) or (3) would be made with respect to the amount of tobacco tax relating to that amended return.