第七十一条の三十六（配当割に係る納入金の重加算金）
Article 71-36Substantial Additional Charges on Remittances of the Dividend Levy
In the case falling under the provisions of paragraph (1) of the preceding Article, where a special collection agent has concealed or disguised all or part of the facts that are to 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 "written request for reassessment" in the following paragraph) based on the concealed or disguised facts, the prefectural governor must, as provided by Cabinet Order, collect, in place of the amount of additional charge for understatement prescribed in paragraph (1) of the preceding Article (where the provisions of paragraph (2) of that Article apply, the amount after the addition under the provisions of that paragraph), the amount of substantial additional charge equivalent to the amount calculated by multiplying the shortfall resulting from the reassessment that is to form the basis for its calculation by a rate of 35 percent.
In the case falling under the provisions of paragraph (3) of the preceding Article (excluding the case where the proviso to that paragraph applies), where a special collection agent has concealed or disguised all or part of the facts that are to form the basis for calculating the amount of the tax base, and, based on the concealed or disguised facts, has not filed the remittance return by the deadline for filing the remittance return, or has filed it after the deadline for filing the remittance return, or has filed a written request for reassessment, the prefectural governor must collect, in place 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 that 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, based on the concealed or disguised facts that are to form the basis for calculating the amount of the tax base prescribed in the preceding two paragraphs, an additional charge for failure to file, etc. has been collected in respect of the dividend levy during the period up to the day five years before, counted from the day preceding the day on which a remittance return was filed after the deadline for filing the remittance return or a reassessment or determination under the provisions of Article 71-32, paragraphs (1) through (3) was made;
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三十二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、配当割について、不申告加算金等を徴収されたことがある場合
Where, in respect of a dividend levy for which the special collection obligation arose in the year immediately preceding, and the year before that preceding, the year containing the day on which the special collection obligation arose for the dividend levy pertaining to a remittance return filed after the deadline for filing the remittance return or a reassessment or determination under the provisions of Article 71-32, paragraphs (1) through (3), a specified additional charge for failure to file, etc. has been collected, or where it is found that a determination should be made concerning a specified additional charge for failure to file, etc.
納入申告書の提出期限後のその提出又は第七十一条の三十二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配当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配当割について、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
Where the prefectural governor finds that a case falls under the preceding two paragraphs and the circumstances prescribed in paragraph (7) of the preceding Article exist 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 pertaining 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三十一第二項・この款の中だけ
…その特定配当等について配当割を徴収し、その徴収の日の属する月の翌月十日までに、総務省令で定める様式によつて、その徴収すべき配当割の課税標準額、税額その他必要な事項を記載した納入申告書（以下この款において「納入申告書」という。）を当該特定…
わかりやすく言うと
配当割の特別徴収義務者が、徴収した配当割の課税標準額や税額などを記載し、徴収した月の翌月十日までに、配当を受ける個人の住所地の道府県知事に提出する申告書のことです。
略称規定第七十一条の三十五第六項第一号・この規定及び第七十一条の三十六第三項第一号の中だけ
…配当割について、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
配当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三十五第六項第二号・この号及び第七十一条の三十六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
配当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（第七十一条の三十六第二項）のことです。
略称規定第七十一条の三十六第一項・この規定及び第七十一条の三十六第二項の中だけ
…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）。