Article 321-12Collection of Tax Deficiency of Corporate Municipal Inhabitant Tax and the Delinquency Charge Thereon
第三百二十一条の十二（法人の市町村民税の不足税額及びその延滞金の徴収）
If a reassessment under Article 321-11, paragraph (1) or (3) or a determination under paragraph (2) of that Article has been made and there is a tax deficiency (meaning the tax deficiency resulting from a reassessment or the amount of tax resulting from a determination; the same applies in the following paragraph), the municipal tax collection official must collect it, with the day on which one month has elapsed from the day on which notice under paragraph (4) of that Article was given as the due date for payment.
In the case of the preceding paragraph, an amount of delinquency charge equivalent to the amount calculated by multiplying the tax deficiency by a rate of 14.6 percent per annum (7.3 percent per annum for the period until the due date for payment under the preceding paragraph or the period until the day on which one month elapses from the day following that due date for payment), according to the number of days in the period from the day following the due date for payment under Article 321-8, paragraph (1), (2) or (31) (if there is a tax deficiency on the corporation tax levy pertaining to filing and payment under paragraph (35) of that Article, the due date for payment under paragraph (1) or (2) of that Article, and if there has been an extension of the due date for payment, the extended due date for payment; the same applies in paragraph (4), item (i)) until the date of payment, must be added to it and collected.
In the case of the preceding paragraph, if the day on which notice of the reassessment under Article 321-11, paragraph (1) or (3) was given falls after the day on which one year elapses from the day following the day on which the return prescribed in Article 321-8, paragraph (1), (2) or (31) was filed (or, if that return was filed before its deadline for filing, that deadline for filing), the period from the day following the day on which that one year elapses until the day on which that notice was given (in the case of a reassessment arising from the filing of an amended corporation tax return or the making of a reassessment or determination of corporation tax, the day on which that amended return was filed or the day on which a national tax office gave notice of the reassessment or determination) is to be deducted from the period forming the basis for calculating the delinquency charge, except where municipal inhabitant tax was evaded by deception or other wrongful acts.
前項の場合において、第三百二十一条の十一第一項又は第三項の規定による更正の通知をした日が第三百二十一条の八第一項、第二項又は第三十一項に規定する申告書を提出した日（当該申告書がその提出期限前に提出された場合には、当該申告書の提出期限）の翌日から一年を経過する日後であるときは、詐偽その他不正の行為により市町村民税を免れた場合を除き、当該一年を経過する日の翌日から当該通知をした日（法人税に係る修正申告書を提出し、又は法人税に係る更正若しくは決定がされたことによる更正に係るものにあつては、当該修正申告書を提出した日又は国の税務官署が更正若しくは決定の通知をした日）までの期間は、延滞金の計算の基礎となる期間から控除する。
In the case of paragraph (2), if a reassessment increasing the amount of tax to be paid (including a reassessment specified by Cabinet Order as similar thereto; hereinafter in this paragraph referred to as a "reassessment increasing the tax") has been made (limited to the case where, with respect to the municipal inhabitant tax pertaining to that reassessment increasing the tax, the return prescribed in Article 321-8, paragraph (1), (2) or (31) (hereinafter in this paragraph referred to as the "original return") has been filed, and that reassessment increasing the tax was made after a reassessment reducing the amount of tax to be paid by the filing of that original return (including a reassessment specified by Cabinet Order as similar thereto; hereinafter in this paragraph referred to as a "reassessment reducing the tax") was made), then, with respect to the amount of tax to be paid by that reassessment increasing the tax (limited to the amount of tax specified by Cabinet Order as the part up to the amount of tax pertaining to that original return (including the amount of tax equivalent to the amount of a refund)), notwithstanding the preceding paragraph, the periods set forth in the following items (limited to the period set forth in item (i), in the case of municipal inhabitant tax to be paid by that reassessment increasing the tax made with respect to a corporation that evaded municipal inhabitant tax by deception or other wrongful acts and other municipal inhabitant tax specified by Cabinet Order) are to be deducted from the period forming the basis for calculating the delinquency charge.
第二項の場合において、納付すべき税額を増加させる更正（これに類するものとして政令で定める更正を含む。以下この項において「増額更正」という。）があつたとき（当該増額更正に係る市町村民税について第三百二十一条の八第一項、第二項又は第三十一項に規定する申告書（以下この項において「当初申告書」という。）が提出されており、かつ、当該当初申告書の提出により納付すべき税額を減少させる更正（これに類するものとして政令で定める更正を含む。以下この項において「減額更正」という。）があつた後に、当該増額更正があつたときに限る。）は、当該増額更正により納付すべき税額（当該当初申告書に係る税額（還付金の額に相当する税額を含む。）に達するまでの部分として政令で定める税額に限る。）については、前項の規定にかかわらず、次に掲げる期間（詐偽その他不正の行為により市町村民税を免れた法人についてされた当該増額更正により納付すべき市町村民税その他政令で定める市町村民税にあつては、第一号に掲げる期間に限る。）を延滞金の計算の基礎となる期間から控除する。
the period from the day following the day on which the tax to be paid by the filing of that original return was paid (or, if that day is before the due date for payment of the municipal inhabitant tax pertaining to that return, that due date for payment) until the day on which notice of that reassessment reducing the tax was given;
the period from the day following the day on which notice of that reassessment reducing the tax was given (or, if that reassessment reducing the tax is based on a request for reassessment (excluding one resulting from a reassessment of corporation tax) or results from a reassessment of corporation tax (limited to one based on a request for reassessment of corporation tax), the day on which one year elapses counting from the day following the day on which notice of that reassessment reducing the tax was given) until the day on which notice of that reassessment increasing the tax was given (in the case of a reassessment arising from the filing of an amended corporation tax return or the making of a reassessment or determination of corporation tax, the day on which that amended return was filed or the day on which a national tax office gave notice of the reassessment or determination).
If the mayor of the municipality finds that there are unavoidable reasons for the taxpayer having received a reassessment under Article 321-11, paragraph (1) or (3) or a determination under paragraph (2) of that Article, the mayor may reduce or exempt the amount of delinquency charge under paragraph (2).
市町村長は、納税者が第三百二十一条の十一第一項若しくは第三項の規定による更正又は同条第二項の規定による決定を受けたことについてやむを得ない理由があると認める場合には、第二項の延滞金額を減免することができる。
Read this with the articles around it
tax collection officialmachine translation
「徴税吏員」
A prefectural governor (道府県知事) or a prefectural employee the governor has delegated, or a mayor of a municipality (市町村長) or a municipal employee the mayor has delegated.
Defined inArticle 1, paragraph (1), item (iii)· applies throughout the law
filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· applies throughout the law
request for reassessmentmachine translation
「更正の請求」
A request under Article 20-9-3, paragraph 1 to the head of the local government (地方団体の長), by a person who filed a local tax return (申告書), to correct the tax base or tax amount in it because the tax was overstated, a loss understated or a refund understated through a calculation error or a failure to follow the law, made within five years of the statutory payment deadline, or within the later periods paragraph 2 of that Article allows.
Short name set inArticle 20-9-3, paragraph (2)· applies from here on, except in Article 72-48-2, paragraph (5); and Article 72-50, paragraph (3)
national tax officemachine translation
「税務官署」
A national tax office (国の税務官署); the prefectural governor may ask it, with the reasons in writing, to reassess or determine a corporation's corporation tax where the corporation's income seems understated or no return was filed and nothing was done within a year, and may turn to the office supervising it if it does not act within three months without good reason.
Short name set inArticle 72-40, paragraph (1)
tax deficiencymachine translation
「不足税額」
The tax found to be short on a reassessment (更正), or the tax fixed by a determination (決定).
Defined inArticle 321-12, paragraph (1)· applies only in this provision and in Article 321-12, paragraph (2)
reassessment increasing the taxmachine translation
「増額更正」
A reassessment (更正) of the municipal inhabitant tax (市町村民税) that increases the tax payable, including similar reassessments a Cabinet Order (政令) specifies; where it follows a reassessment that reduced the tax shown on the original return, part of the time in between is left out when delinquency charges (延滞金) are counted.
Short name set inArticle 321-12, paragraph (4)· applies only in this paragraph
original returnmachine translation
「当初申告書」
In Article 321-12, paragraph 4, the return under Article 321-8, paragraph 1, 2 or 31 filed for the municipal inhabitant tax (市町村民税) that a later reassessment increasing the tax (増額更正) concerns.
Short name set inArticle 321-12, paragraph (4)· applies only in this paragraph
reassessment reducing the taxmachine translation
「減額更正」
A reassessment (更正) that reduces the tax payable — the corporate inhabitant tax or enterprise tax (事業税) payable on the original return or, in Article 321-2, paragraph 4, the income tax (所得税) a national tax office reassesses — including similar reassessments a Cabinet Order (政令) sets; where the tax is later raised again by a reassessment or an amended return, part of the time in between is left out of the period on which delinquency charges (延滞金) are counted.
Short name set inArticle 321-12, paragraph (4)· applies only in this paragraph