第七百二十二条（水利地益税等に係る重加算金）
Article 722Substantial Additional Charge Relating to Water Utilization and Land Benefit Tax, etc.
In a 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 should form the basis of calculating the tax base amount and has submitted 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 head of the local government must, as provided by Cabinet Order, collect, in lieu of the amount of additional charge for understatement prescribed in paragraph (1) of the preceding Article, an amount of substantial additional charge equivalent to the amount calculated by multiplying the shortfall amount resulting from the reassessment that should form the basis of its calculation by a rate of 35 percent.
In a case falling under the provisions of paragraph (2) of the preceding Article (excluding where the proviso to that paragraph applies), where a special collection agent has concealed or disguised all or part of the facts that should form the basis of calculating the tax base amount and, on the basis of the facts so concealed or disguised, has not submitted a remittance return by its deadline for filing, or has submitted a remittance return after its deadline for filing, or has submitted a written request for reassessment, the head of the local government must, as provided by Cabinet Order, collect, in lieu of the amount of additional charge for failure to file prescribed in that paragraph, an amount of substantial additional charge equivalent to the amount calculated by multiplying the tax amount that should form the basis of 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, on the basis of facts that were concealed or disguised and that should form the basis of calculating the tax base amount prescribed in the preceding two paragraphs, an additional charge for failure to file, etc. has been collected with respect to water utilization and land benefit tax, etc. during the period from the day before the day on which a remittance return was submitted after its deadline for filing or a reassessment or determination under Article 719, paragraphs (1) to (3) was made, back to the day five years before;
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七百十九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、水利地益税等について、不申告加算金等を徴収されたことがある場合
Where, with respect to water utilization and land benefit tax, etc. for which the special collection obligation arose in the year immediately preceding, and the year before that, the year containing the day on which the special collection obligation arose for the water utilization and land benefit tax, etc. relating to a remittance return submitted after its deadline for filing or a reassessment or determination under Article 719, paragraphs (1) to (3), a specified additional charge for failure to file, etc. has been collected, or 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七百十九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水利地益税等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水利地益税等について、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 a case falling under the provisions of the preceding two paragraphs, where there are grounds prescribed in paragraph (6) of the preceding Article with regard to the submission of the remittance return, the head of the local government does not collect the amount of substantial additional charge calculated on the basis of the tax amount relating to that remittance return.
Where the head of the local government has determined the amount of substantial additional charge to be collected under the provisions of paragraph (1) or (2), the head must notify the special collection agent without delay.
略称規定第七百六条第一項
水利地益税、共同施設税、宅地開発税及び国民健康保険税（以下「水利地益税等」という。）の徴収については、徴収の便宜に従い、当該地方団体の条例で定めるところにより、普通徴収又は特別徴収の方法によらなければならない。
わかりやすく言うと
水利地益税、共同施設税、宅地開発税と国民健康保険税の四つをまとめた呼び名です。
略称規定第七百二十一条第五項第一号・この規定及び第七百二十二条第三項第一号の中だけ
…水利地益税等について、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
水利地益税等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。
略称規定第七百二十一条第五項第二号・この号及び第七百二十二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
水利地益税等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（第七百二十二条第二項）のことです。
略称規定第七百二十二条第一項・この規定及び第七百二十二条第二項の中だけ
…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）。