Article 144-48Substantial Additional Charge Concerning Light Oil Delivery Tax
第百四十四条の四十八（軽油引取税に係る重加算金）
In the case falling under the provisions of paragraph (1) of the preceding Article, where a special collection agent or taxpayer for the light oil delivery tax has concealed or disguised the whole or part of the facts that should form the basis of calculating the taxable volume, and has filed a 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) based on the facts so concealed or disguised, the prefectural governor must, as provided by Cabinet Order, in lieu of the amount of additional charge for understatement prescribed in paragraph (1) of the preceding Article, collect an amount of substantial additional charge equivalent to the amount calculated by multiplying the shortfall amount resulting from the reassessment, which should form the basis of calculating it, by a rate of 35 percent.
In the case falling under the provisions of paragraph (2) of the preceding Article (excluding the case where the proviso to that paragraph applies), where a special collection agent or taxpayer has concealed or disguised the whole or part of the facts that should form the basis of calculating the taxable volume, and, based on the facts so concealed or disguised, has failed to file a return by the deadline for filing it, has filed a return after the deadline for filing it, or has filed a written request for reassessment, the prefectural governor must, in lieu of the amount of additional charge for failure to file prescribed in that paragraph, collect an amount of substantial additional charge equivalent to the amount calculated by multiplying the amount of tax that should form the basis of calculating it by a rate of 40 percent.
In the case falling under the provisions of the preceding two paragraphs, where any of the following items (item (i) in the case falling under the provisions of paragraph (1)) applies, the amount of substantial additional charge prescribed in the preceding two paragraphs is, notwithstanding those provisions, the amount obtained by adding to the amount calculated under those provisions the amount calculated by multiplying, by a rate of 10 percent, the shortfall amount resulting from the reassessment that should form the basis of calculating prescribed in paragraph (1) in the case falling under the provisions of that paragraph, or the amount of tax that should form the basis of calculating prescribed in the preceding paragraph in the case falling under the provisions of that paragraph:
Where, during the period counted back from the day preceding the day on which, based on the concealed or disguised facts that should form the basis of calculating the taxable volume prescribed in the preceding two paragraphs, a return was filed after the deadline for filing it, or a reassessment or determination was made under the provisions of Article 144-44, paragraphs (1) through (3), to the day five years before that day, the person has been charged an additional charge for failure to file, etc. for the light oil delivery tax;
前二項に規定する課税標準量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申告書の提出期限後のその提出又は第百四十四条の四十四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、軽油引取税について、不申告加算金等を徴収されたことがある場合
Where, for the light oil delivery tax for which a special collection obligation or tax liability arose in the year before, and the year before that, the year containing the day on which the special collection obligation or tax liability arose for the light oil delivery tax pertaining to the filing of a return after the deadline for filing it, or a reassessment or determination under the provisions of Article 144-44, paragraphs (1) through (3), the person has been charged a specified additional charge for failure to file, etc., or it is found that a determination relating to a specified additional charge for failure to file, etc. should be made.
申告書の提出期限後のその提出又は第百四十四条の四十四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軽油引取税の特別徴収義務又は納税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又は納税義務が成立した軽油引取税について、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 provisions of the preceding two paragraphs, where there are grounds prescribed in Article 144-47, paragraph (6) for the filing of the return, the prefectural governor does not collect an amount of substantial additional charge calculated on the basis of the amount of tax pertaining to the remittance return or return.
Where the prefectural governor has determined the amount of substantial additional charge to be collected under the provisions of paragraph (1) or (2), the governor must notify the special collection agent or taxpayer for the light oil delivery tax of it without delay.
Read this with the articles around it
special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
taxable volumemachine translation
「課税標準量」
The quantity of light oil on which a special collector (特別徴収義務者) of light oil delivery tax (軽油引取税) must collect the tax in a month, which it states with the tax amount in its monthly remittance return (納入申告書).
Short name set inArticle 144-14, paragraph (2)· applies only in this section
taxpayermachine translation
「納税者」
A taxpayer who must file a return for and pay the light oil delivery tax (軽油引取税) under the proviso to Article 144-13.
Short name set inArticle 144-18, paragraph (1)· applies only in this section
returnmachine translation
「申告書」
From Article 144-44 to the end of the section on the light oil delivery tax (軽油引取税), the payment return (納入申告書) under Article 144-14, paragraph 2 and the return under Article 144-18, taken together.
Short name set inArticle 144-44, paragraph (1)· applies only in this section
shortfall amountmachine translation
「不足金額」
The shortfall found on a reassessment (更正) in the money to be paid in (納入金) — in Articles 144-45 and 733-17, in that money or in tax — or the amount fixed by a determination (決定).
Defined inArticle 144-45, paragraph (1)· applies only in this section
additional charge for failure to file, etc.machine translation
「不申告加算金等」
An additional charge for failure to file (不申告加算金) or a substantial additional charge (重加算金) collected on the tax the provision concerns, leaving out an additional charge for failure to file covered by the next paragraph (in Article 72-46, one collected in the cases that paragraph lists).
Short name set inArticle 144-47, paragraph (5), item (i)· applies only in this provision and in Article 144-48, paragraph (3), item (i)
specified additional charge for failure to file, etc.machine translation
「特定不申告加算金等」
An additional charge for failure to file (不申告加算金), or a substantial additional charge (重加算金) of the kind the following Article's paragraph 2 provides, on the same tax for the two years before the year in which the tax liability, or business year, of the late return, amended return, reassessment or determination at issue arose, that was collected or that the local government finds should be decided.
Short name set inArticle 144-47, paragraph (5), item (ii)· applies only in this item and in Article 144-48, paragraph (3), item (ii)
written request for reassessmentmachine translation
「更正請求書」
The written request for reassessment that Article 20-9-3, paragraph 3 requires a person making a request for reassessment (更正の請求) to submit to the head of the local government (地方団体の長), stating the corrected tax base or tax amount, the reasons for the request, the circumstances that led to it in detail, the tax and refund amounts before the correction and other relevant matters.
Short name set inArticle 144-48, paragraph (1)· applies only in this provision and in Article 144-48, paragraph (2)