第七十一条の十五（利子割に係る納入金の重加算金）
Article 71-15Substantial Additional Charge on Remittances of the Interest Levy
In the case falling under paragraph (1) of the preceding Article, when the special collection agent has concealed or disguised all or part of the facts that should form the basis for calculating the amount of the tax base and has filed a remittance return or a written request for reassessment prescribed in Article 20-9-3, paragraph (3) (referred to as a "written request for reassessment" in the following paragraph) on the basis of the facts so concealed or disguised, the prefectural governor must, as specified by Cabinet Order, collect, in lieu of the amount of additional charge for understatement prescribed in paragraph (1) of the preceding Article, the amount of substantial additional charge equivalent to the amount calculated by multiplying the shortfall amount due to the reassessment, which is to form the basis for its 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、特別徴収義務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納入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、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に代えて、その計算の基礎となるべき更正による不足金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 paragraph (2) of the preceding Article (excluding the case where the proviso to that paragraph applies), when the special collection agent has concealed or disguised all or part of the facts that should form the basis for calculating the amount of the tax base and, on the basis of the facts so concealed or disguised, has not filed the remittance return by its deadline for filing, or has filed it after its deadline for filing, or has submitted a written request for reassessment, the prefectural governor must collect, in lieu of the amount of additional charge for failure to file prescribed in that paragraph, the amount of substantial additional charge equivalent to the amount calculated by multiplying the tax amount, which is to form the basis for its calculation, by a rate of 40 percent.
In the case falling under the preceding two paragraphs, when any of the following items applies (item (i) in the case falling under paragraph (1)), the amount of substantial additional charge prescribed in the preceding two paragraphs is, notwithstanding those paragraphs, the amount calculated under those paragraphs plus the amount calculated by multiplying, by a rate of 10 percent, in the case falling under paragraph (1), the shortfall amount due to the reassessment forming the basis for calculation prescribed in that paragraph, and in the case falling under the preceding paragraph, the tax amount forming the basis for calculation prescribed in that paragraph.
where, during the period going back five years from the day preceding the day on which the remittance return was filed after its deadline for filing, or a reassessment or determination under Article 71-11, paragraphs (1) through (3) was made, on the basis of the concealed or disguised fact among the facts that should form the basis for calculating the amount of the tax base prescribed in the preceding two paragraphs, additional charge for failure to file, etc. has been collected on the interest levy
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納入申告書の提出期限後のその提出又は第七十一条の十一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、利子割について、不申告加算金等を徴収されたことがある場合
where specified additional charge for failure to file, etc. has been collected on the interest levy for which the special collection obligation arose in the year preceding, and the year before that, the year containing the day on which the special collection obligation arose for the interest levy relating to the filing of the remittance return after its deadline for filing or to the reassessment or determination under Article 71-11, paragraphs (1) through (3), or where it is found that a determination of specified additional charge for failure to file, etc. should be made
納入申告書の提出期限後のその提出又は第七十一条の十一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利子割の特別徴収義務が成立した日の属する年の前年及び前々年に特別徴収義務が成立した利子割について、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 two paragraphs, if there is a ground prescribed in paragraph (6) of the preceding Article with respect to the filing of the remittance return, the prefectural governor does not collect the amount of substantial additional charge calculated on the basis of the tax amount relating to that remittance return.
When a prefectural governor has determined the amount of substantial additional charge to be collected under paragraph (1) or (2), the governor must notify the special collection agent of it without delay.
略称規定第七十一条の十四第五項第一号・この規定及び第七十一条の十五第三項第一号の中だけ
…利子割について、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
利子割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（決定を予知せずに期限後に提出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。
略称規定第七十一条の十四第五項第二号・この号及び第七十一条の十五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
利子割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（第七十一条の十五第二項）のことです。
略称規定第七十一条の十五第一項・この規定及び第七十一条の十五第二項の中だけ
…特別徴収義務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納入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）。