Article 279Substantial Additional Charge Relating to Prefectural Non-Statutory Ordinary Tax
第二百七十九条（道府県法定外普通税に係る重加算金）
In the case falling under paragraph (1) of the preceding Article, where a taxpayer or special collection agent has concealed or disguised all or part of the facts that are to form the basis of calculating the amount of the tax base, and has filed a remittance return, an amended return, or the 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 concealed or disguised facts, the prefectural governor is to, as provided by Cabinet Order, collect, in place 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 resulting from the reassessment, or the amount of tax increased by the amended return, that is to form the basis of 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、納税者又は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、修正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又は修正申告により増加した税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), where a taxpayer or special collection agent has concealed or disguised all or part of the facts that are to form the basis of calculating the amount of the tax base, and, based on the concealed or disguised facts, has failed to file a remittance return by the deadline for filing it, or has filed it after the deadline for filing a remittance return, has filed an amended return, or has filed a written request for reassessment, the prefectural governor is to collect, in place of the amount of additional charge for failure to file prescribed in paragraph (2) of the preceding Article, an amount of substantial additional charge equivalent to the amount calculated by multiplying the amount of tax that is to 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) only, in the case falling under paragraph (1)), the amount of substantial additional charge prescribed in the preceding two paragraphs is, notwithstanding those provisions, the amount calculated under those provisions plus the amount calculated by multiplying, at a rate of 10 percent in each case, the shortfall resulting from the reassessment or the amount of tax increased by the amended return that is to form the basis of the calculation prescribed in paragraph (1), when the case falls under paragraph (1), or the amount of tax that is to form the basis of the calculation prescribed in the preceding paragraph, when the case falls under the preceding paragraph.
Where additional charge for failure to file, etc. has been collected in respect of a prefectural non-statutory ordinary tax during the period up to the day five years before, counted from the day before the day on which, based on the concealed or disguised facts that are to form the basis of calculating the amount of the tax base prescribed in the preceding two paragraphs, the remittance return was filed after the deadline for filing, the amended return was filed, or the reassessment or determination under Article 276, paragraphs (1) to (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、修正申告書の提出又は第二百七十六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、道府県法定外普通税について、不申告加算金等を徴収されたことがある場合
Where specified additional charge for failure to file, etc. has been collected in respect of a prefectural non-statutory ordinary tax for which the tax liability or special collection obligation arose in the year preceding, or the year before the year preceding, the year that includes the day on which the tax liability or special collection obligation arose for the prefectural non-statutory ordinary tax pertaining to the filing of a remittance return after the deadline for filing, the filing of an amended return, or the reassessment or determination under Article 276, paragraphs (1) to (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、修正申告書の提出又は第二百七十六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道府県法定外普通税の納税義務又は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納税義務又は特別徴収義務が成立した道府県法定外普通税について、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 paragraph (2), where there are grounds prescribed in paragraph (6) of the preceding Article regarding the filing of the remittance return or amended return, the prefectural governor does not collect the amount of substantial additional charge calculated on the basis of the amount of tax pertaining to that remittance return or the amount of tax increased by the amended return.
When the prefectural governor has determined the amount of substantial additional charge to be collected under paragraph (1) or (2), the governor must notify the taxpayer or special collection agent 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
prefectural non-statutory ordinary taxmachine translation
「道府県法定外普通税」
An ordinary tax (普通税) that a prefecture creates under Article 4, paragraph 3, beyond the ordinary taxes listed in Article 4, paragraph 2.
Short name set inArticle 10-4, paragraph (2)
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 278, paragraph (5), item (i)· applies only in this provision and in Article 279, 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 278, paragraph (5), item (ii)· applies only in this item and in Article 279, 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 279, paragraph (1)· applies only in this provision and in Article 279, paragraph (2)