In the case falling under Article 609, paragraph (1), if a taxpayer conceals or disguises all or part of the facts that are to be the basis for calculating the amount of the tax base, and files a return, an amended return or the written request for reassessment prescribed in Article 20-9-3, paragraph (3) (referred to as the "written request for reassessment" in the following paragraph) based on the facts so concealed or disguised, the mayor of the municipality must, as provided by Cabinet Order, collect, in lieu of the amount of additional charge for understatement prescribed in Article 609, paragraph (1), an amount of substantial additional charge equivalent to the amount calculated by multiplying the tax deficiency due to reassessment, or the tax amount increased by the amended return, that is to be the basis for that calculation, by a rate of 35 percent.
前条第一項の規定に該当する場合において、納税者が課税標準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、修正申告書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、市町村長は、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に代えて、その計算の基礎となるべき更正による不足税額又は修正申告により増加した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。
In the case falling under Article 609, paragraph (2) (excluding the case where the proviso to Article 609, paragraph (2) applies), if a taxpayer conceals or disguises all or part of the facts that are to be the basis for calculating the amount of the tax base, and, based on the facts so concealed or disguised, does not file a return by the deadline for filing, or files a return after the deadline for filing, files an amended return, or files a written request for reassessment, the mayor of the municipality must, in lieu of the amount of additional charge for failure to file prescribed in Article 609, paragraph (2), collect an amount of substantial additional charge equivalent to the amount calculated by multiplying the tax amount that is to be the basis for that calculation by a rate of 40 percent.
In the case falling under the preceding two paragraphs, if any of the following items (item (i) in the case falling under paragraph (1)) applies, the amount of substantial additional charge prescribed in the preceding two paragraphs is, notwithstanding those provisions, to be the amount obtained by adding, to the amount calculated under those provisions, the amount calculated by multiplying, by a rate of 10 percent, the tax deficiency due to reassessment or the tax amount increased by the amended return that is to be the basis for calculation prescribed in paragraph (1) in the case falling under paragraph (1), or the tax amount that is to be the basis for calculation prescribed in paragraph (2) in the case falling under paragraph (2), respectively.
In the case where, during the period up to the day five years before the day preceding the day on which, based on the concealed or disguised facts that are to be the basis for calculating the amount of the tax base prescribed in the preceding two paragraphs, the return was filed after the deadline for filing, the amended return was filed, or a reassessment or determination under Article 606, paragraphs (1) to (3) was made, an additional charge for failure to file, etc. has been collected with respect to special land holding tax
前二項に規定する課税標準額の計算の基礎となるべき事実で隠蔽し、又は仮装されたものに基づき申告書の提出期限後のその提出、修正申告書の提出又は第六百六条第一項から第三項までの規定による更正若しくは決定があつた日の前日から起算して五年前の日までの間に、特別土地保有税について、不申告加算金等を徴収されたことがある場合
In the case where a specified additional charge for failure to file, etc. has been collected with respect to special land holding tax for which tax liability arose in the year preceding, and the year before the year preceding, the year containing the day on which the tax liability arose for the special land holding tax relating to the return filed after the deadline for filing, the amended return filed, or a reassessment or determination under Article 606, paragraphs (1) to (3), or it is found that a determination should be made regarding a specified additional charge for failure to file, etc.
申告書の提出期限後のその提出、修正申告書の提出又は第六百六条第一項から第三項までの規定による更正若しくは決定に係る特別土地保有税の納税義務が成立した日の属する年の前年及び前々年に納税義務が成立した特別土地保有税について、特定不申告加算金等を徴収されたことがあり、又は特定不申告加算金等に係る決定をすべきと認める場合
In the case falling under the preceding three paragraphs, if there are grounds prescribed in the proviso to Article 609, paragraph (1) or in Article 609, paragraph (6) with respect to the filing of the return or amended return, the mayor of the municipality does not collect the amount of substantial additional charge calculated on the basis of the tax amount payable under that return or the tax amount increased by that amended return.
When the mayor of the municipality has determined the amount of substantial additional charge to be collected under paragraph (1) or (2), the mayor must, without delay, notify the taxpayer.
略称規定第六百九条第五項第一号・この規定及び第六百十条第三項第一号の中だけ
…特別土地保有税について、不申告加算金（次項の規定の適用があるものを除く。同号において同じ。）又は重加算金（次条第三項第一号において「不申告加算金等」という。）を徴収されたことがある場合
わかりやすく言うと
特別土地保有税について徴収された不申告加算金または重加算金のことです。不申告加算金は申告書などの期限後提出や決定などの際に課されるもの（更正や決定を予知せずに期限後提出や修正申告をした場合のものを除きます）、重加算金は事実を隠したり偽ったりした場合に課されるものです。
略称規定第六百九条第五項第二号・この号及び第六百十条第三項第二号の中だけ
…不申告加算金若しくは重加算金（次条第二項の規定の適用があるものに限る。）（以下この号及び次条第三項第二号において「特定不申告加算金等」という。）を徴収されたことがあり、又は特定不申告加算金等に係る決定をすべきと認める場合
わかりやすく言うと
特別土地保有税について徴収される不申告加算金、または事実を隠したり偽ったりしたことにより不申告加算金に代えて徴収される重加算金（第六百十条第二項）のことです。
略称規定第六百十条第一項・この規定及び第六百十条第二項の中だけ
…納税者が課税標準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、修正申告書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…
わかりやすく言うと
申告書を提出した人が、申告した課税標準や税額などを正しく直す更正を地方団体の長に請求するときに、更正後の課税標準や税額、請求の理由、請求に至った事情の詳細などを書いて地方団体の長に提出する書類のことです（第二十条の九の三第三項）。