第六百八十七条（市町村法定外普通税に係る不足金額及びその延滞金の徴収）
Article 687Collection of Shortfall Amounts and Delinquency Charges Relating to Municipal Non-statutory Ordinary Taxes
If a reassessment or determination under paragraphs (1) to (3) of the preceding Article has been made and there is a shortfall amount (meaning the shortfall in the tax or remittance resulting from a reassessment, or the tax amount or amount of remittance resulting from a determination; the same applies hereinafter with respect to municipal non-statutory ordinary taxes), a municipal tax collection official must collect it, with the day on which one month has elapsed from the day on which the notification under paragraph (4) of that Article was given as the due date for payment.
市町村の徴税吏員は、前条第一項から第三項までの規定による更正又は決定があつた場合において、不足金額（更正に因る税金若しくは納入金の不足金額又は決定に因る税額若しくは納入金額をいう。以下市町村法定外普通税について同様とする。）があるときは、同条第四項の通知をした日から一月を経過した日を納期限として、これを徴収しなければならない。
In the case referred to in the preceding paragraph, an amount of delinquency charge calculated by multiplying the shortfall amount by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the due date for payment referred to in the preceding paragraph or the period up to the day on which one month elapses from the day following that due date for payment), according to the number of days in the period from the day following the due date for payment under Article 684-2, paragraph (1) or Article 685, paragraph (2) (where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter with respect to municipal non-statutory ordinary taxes) to the day of payment or remittance, must be added to the shortfall amount and collected.
前項の場合においては、その不足金額に第六百八十四条の二第一項又は第六百八十五条第二項の納期限（納期限の延長があつたときは、その延長された納期限とする。以下市町村法定外普通税について同様とする。）の翌日から納付又は納入の日までの期間の日数に応じ、年十四・六パーセント（前項の納期限までの期間又は当該納期限の翌日から一月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して徴収しなければならない。
If the mayor of the municipality finds that there is an unavoidable reason for a taxpayer or special collection agent having received a reassessment or determination under paragraph (1) or (2) of the preceding Article, the mayor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.