cumulative increased tax amount: the total of the tax amounts payable under the provisions of Article 35, paragraph (2) based on amended returns filed or reassessments made of that national tax before the amended return or reassessment referred to in paragraph (1) (if, with regard to that national tax, there has been a reassessment that reduces that payable tax amount or a change to the original disposition through a decision, determination or judgment on an appeal against or action for a reassessment, the amount obtained by deducting the amount equivalent to the tax amount of the portion reduced thereby, and if the provisions of paragraph (5) have been applied, the amount obtained by deducting the amount that should have been deducted under the provisions of that paragraph);

tax amount on the return filed by the due date: the tax amount payable under the provisions of Article 35, paragraph (1) or (2) based on the filing of a return filed by the due date (if the proviso to paragraph (1) or paragraph (9) of the following Article applies, including a return filed after the due date; the same applies in paragraph (5), item (ii)) (if, with regard to the national tax pertaining to these returns, there are any of the following amounts, the amount obtained by adding those amounts, and if there is a tax amount equivalent to the amount of a refund stated in these returns pertaining to income tax, corporation tax, local corporation tax, inheritance tax or consumption tax, the amount obtained by deducting that tax amount):

The amount to be deducted under the provisions of Article 95 (Foreign Tax Credit) or Article 165-6 (Credit for Foreign Taxes of Nonresidents) of the Income Tax Act, the amount equivalent to the amount of tax withheld at source prescribed in Article 120, paragraph (1), item (iv) (Final Return of Income) of that Act (including as applied mutatis mutandis pursuant to Article 166 (Return, Payment and Refund) of that Act) pertaining to the amended return or reassessment referred to in paragraph (1), the amount of estimated tax prepayment prescribed in Article 120, paragraph (2) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), or the amount of income tax reduced or released under the provisions of Article 2 (Reduction of or Release from Income Tax) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 175 of 1947);

The interim payment amount prescribed in Article 2, item (xxxviii) (Definitions) of the Corporation Tax Act, the amount to be deducted under the provisions of Article 68 (Credit for Income Tax) (including as applied mutatis mutandis pursuant to Article 144 (Credit for Income Tax of Foreign Corporations) of that Act), Article 69 (Credit for Foreign Taxes) or Article 144-2 (Credit for Foreign Taxes of Foreign Corporations) of that Act, or the amount of corporation tax payable under the provisions of Article 90 (Payment by Interim Return for Retirement Pension Reserves, etc.) of that Act (including as applied mutatis mutandis pursuant to Article 145-13 (Return and Payment) of that Act) (if an amended return has been filed or a reassessment has been made with regard to that amount, the amount of corporation tax after that return or reassessment);

The interim payment amount prescribed in Article 2, item (xviii) (Definitions) of the Local Corporation Tax Act, the amount to be deducted under the provisions of Article 12 (Credit for Foreign Taxes) of that Act, or the amount of local corporation tax payable under the provisions of Article 20, paragraph (2) (Payment by Interim Return) of that Act (if an amended return has been filed or a reassessment has been made with regard to that amount, the amount of local corporation tax after that return or reassessment);

The amount to be deducted under the provisions of Article 20-2 (Credit for Inheritance Tax on Overseas Property), Article 21-8 (Credit for Gift Tax on Overseas Property), and Article 21-15, paragraph (3) and Article 21-16, paragraph (4) (Inheritance Tax Amount under the Settlement at the Time of Inheritance Taxation) of the Inheritance Tax Act;

The interim payment amount prescribed in Article 2, paragraph (1), item (xx) (Definitions) of the Consumption Tax Act.

where the taxpayer did not present or submit the books to the relevant official, or where the entry or record, among the matters to be entered or recorded in the books presented or submitted to the relevant official, of the matters specified by Ministry of Finance Order as important matters forming the basis for the preparation of a tax return (referred to as "specified matters" in the following item and in paragraph (5) of the following Article) is extremely insufficient, as specified by Ministry of Finance Order; or

where the entry or record of specified matters, among the matters to be entered or recorded in the books presented or submitted to the relevant official, is insufficient, as specified by Ministry of Finance Order (excluding the case listed in the preceding item).

where, among the facts that formed the basis for the calculation of the payable tax amount prescribed in paragraph (1) or (2), there are facts for which there is found to be a justifiable reason for their not having been taken as a basis for the calculation of the tax amount before the amended return or reassessment (including the tax amount equivalent to the amount of a refund): the tax amount based on the facts for which there is found to be a justifiable reason; and

where, before the amended return or reassessment referred to in paragraph (1), a reassessment that reduces the tax amount payable by filing a return filed by the due date, or any other reassessment specified by Cabinet Order as being similar thereto (excluding a reassessment based on a request for reassessment), has been made with regard to the national tax pertaining to that amended return or reassessment: the tax amount up to the tax amount pertaining to that return filed by the due date (including the tax amount equivalent to the amount of a refund).