Article 321-2Change or Determination of the Assessed Amount of Individual Municipal Inhabitant Tax Subject to Ordinary Collection and Collection of Delinquency Charges Thereon
第三百二十一条の二（普通徴収に係る個人の市町村民税の賦課額の変更又は決定及びこれらに係る延滞金の徴収）
Where the mayor of a municipality, having inspected under Article 325 an amended return submitted by a person liable for income tax, or documents relating to a reassessment or determination of income tax made by a national tax office, with respect to individual municipal inhabitant tax collected by the method of ordinary collection, finds it necessary to change the amount of tax assessed or to make an assessment, the mayor must immediately additionally collect the tax deficiency resulting from the change or the portion, of the tax amount that should have been assessed, that relates to the payment periods up to the day on which the determination was made (referred to as the "tax deficiency" in this Article), except where individual municipal inhabitant tax has already been assessed by applying the proviso to item (i) of Article 315 or item (ii) of that Article, or Article 316.
In the case of the preceding paragraph, a municipal tax collection official must add to the tax deficiency, and collect, an amount of delinquency charge equivalent to the amount calculated by multiplying the amount obtained by dividing the tax deficiency by the number of payment periods up to the day on which the determination was made by a rate of 14.6 percent per annum (7.3 percent per annum for the period until the day on which payment is to be made as stated in the tax notice relating to that tax deficiency, or the period until the day on which one month elapses from the day following that day), according to the number of days in the period from the day following each due date for payment under Article 320 (where the due date for payment has been extended, the extended due date for payment; the same applies in the following paragraph and paragraph (4)) until the date of payment.
Where, as a result of a person liable for income tax having submitted an amended return (excluding that submitted by a person liable for income tax who evaded income tax or received a refund of income tax by deception or other wrongful acts, upon foreseeing, because an investigation of that income tax had been conducted, that a reassessment of that income tax would be made, and that submitted after a person liable for income tax received a determination of income tax (referred to as a "specified amended return" in the following paragraph)), or a national tax office having made a reassessment of income tax (excluding a reassessment of that income tax made in respect of a person liable for income tax who evaded income tax or received a refund of income tax by deception or other wrongful acts, and a reassessment of that income tax made after a determination of income tax (referred to as a "specified reassessment" in that paragraph)), the amount of tax assessed has been changed, or tax has been assessed, under paragraph (1) after the day on which one year elapses from each due date for payment under Article 320, the period from the day following the day on which that one year elapses until the day on which the tax notice relating to the tax deficiency prescribed in that paragraph was issued is to be deducted from the period prescribed in the preceding paragraph.
所得税の納税義務者が修正申告書（偽りその他不正の行為により所得税を免れ、又は所得税の還付を受けた所得税の納税義務者が、当該所得税についての調査があつたことにより当該所得税について更正があるべきことを予知して提出した当該申告書及び所得税の納税義務者が所得税の決定を受けた後に提出した当該申告書（次項において「特定修正申告書」という。）を除く。）を提出し、又は国の税務官署が所得税の更正（偽りその他不正の行為により所得税を免れ、又は所得税の還付を受けた所得税の納税義務者についてされた当該所得税に係る更正及び所得税の決定があつた後にされた当該所得税に係る更正（同項において「特定更正」という。）を除く。）をしたことに基因して、第三百二十条の各納期限から一年を経過する日後に第一項の規定によりその賦課した税額を変更し、又は賦課した場合には、当該一年を経過する日の翌日から同項に規定する不足税額に係る納税通知書が発せられた日までの期間は、前項に規定する期間から控除する。
In the case of paragraph (2), where a person liable for income tax has submitted an amended return, or a national tax office has made a reassessment of income tax (limited to one that increases the amount of tax to be paid, and including a reassessment specified by Cabinet Order as similar thereto; hereinafter in this paragraph referred to as a "reassessment increasing the tax") (limited to the case where the amount of tax assessed has increased after it was reduced under paragraph (1) as a result of a national tax office having made a reassessment of income tax (limited to one that reduces the amount of tax to be paid, and including a reassessment specified by Cabinet Order as similar thereto; hereinafter in this paragraph referred to as a "reassessment reducing the tax")), the periods set forth in the following items (limited to the period set forth in item (i), in the case of a tax deficiency changed as a result of the submission of a specified amended return or a specified reassessment, or other municipal inhabitant tax specified by Cabinet Order) are to be deducted from the period forming the basis for calculating the delinquency charge, with respect to the tax deficiency to be additionally collected (limited to the amount of tax specified by Cabinet Order as the part up to the amount obtained by deducting, from the amount of tax assessed before that reassessment reducing the tax, the amount of tax changed as a result of that reassessment reducing the tax (including the amount of tax equivalent to the amount of a refund); the same applies hereinafter in this paragraph).
第二項の場合において、所得税の納税義務者が修正申告書を提出し、又は国の税務官署が所得税の更正（納付すべき税額を増加させるものに限り、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。）をしたとき（国の税務官署が所得税の更正（納付すべき税額を減少させるものに限り、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。）をしたことに基因して、第一項の規定によりその賦課した税額が減少した後に、その賦課した税額が増加したときに限る。）は、その追徴すべき不足税額（当該減額更正前に賦課した税額から当該減額更正に基因して変更した税額を控除した金額（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。以下この項において同じ。）については、次に掲げる期間（特定修正申告書の提出又は特定更正に基因して変更した不足税額その他の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 each due date for payment under Article 320 until the day on which the tax notice relating to the amount of tax changed as a result of that reassessment reducing the tax was issued;
the period from the day following the day on which the tax notice relating to the amount of tax changed as a result of that reassessment reducing the tax was issued (or, if that reassessment reducing the tax is based on a request for reassessment, the day on which one year elapses counting from the day following that day) until the day on which the tax notice relating to the amount of tax changed as a result of the reassessment increasing the tax was issued.
If the mayor of the municipality finds that there are unavoidable reasons for the taxpayer having had the tax deficiency additionally collected under paragraph (1), the mayor may reduce or exempt the amount of delinquency charge under paragraph (2).
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
tax noticemachine translation
「納税通知書」
A document a local government draws up for local tax a taxpayer must pay, stating the Acts and the local government's ordinance (条例) provisions the tax is levied under, the taxpayer's address and name, the tax base, rate and amount, the payment periods and the amount due in each, where to pay, the steps that will be taken if the tax is not paid by the due date, and how to seek relief against the assessment.
Defined inArticle 1, paragraph (1), item (vi)· applies throughout the law
ordinary collectionmachine translation
「普通徴収」
Collecting a local tax by having a tax collection official (徴税吏員) deliver a tax notice (納税通知書) to the taxpayer.
Defined inArticle 1, paragraph (1), item (vii)· 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」
Where the mayor, on reading an amended income tax return or a national tax office's reassessment or determination, changes an individual's municipal inhabitant tax (市町村民税) collected by ordinary collection (普通徴収) or finds it must be assessed, the tax found short by the change or the tax that should have been assessed, for the instalments due by the date of that decision.
Short name set inArticle 321-2, paragraph (1)· applies only in this article
specified amended returnmachine translation
「特定修正申告書」
In Article 321-2, paragraphs 3 and 4, an amended income tax (所得税) return that a taxpayer who evaded income tax, or obtained a refund of it, by deception or other wrongful means filed because an examination made a reassessment (更正) likely, or an amended return filed after a determination (決定) of income tax.
Short name set inArticle 321-2, paragraph (3)· applies only in this provision and in Article 321-2, paragraph (4)
specified reassessmentmachine translation
「特定更正」
A reassessment (更正) of income tax made by a national tax office against an income taxpayer who evaded income tax or obtained a refund of it by deception or other wrongful means, or one made after a determination (決定) of that income tax; a reassessment of this kind does not shorten the period on which delinquency charges (延滞金) on the municipal inhabitant tax (市町村民税) run.
Short name set inArticle 321-2, paragraph (3)· applies only in this provision and in Article 321-2, paragraph (4)
reassessment increasing the taxmachine translation
「増額更正」
A reassessment (更正) of income tax (所得税) by a national tax office that increases the tax payable, including similar reassessments a Cabinet Order (政令) specifies; where the municipal inhabitant tax (市町村民税) levied rises because of it after an earlier income tax reassessment had lowered it, part of the time in between is left out when delinquency charges (延滞金) are counted.
Short name set inArticle 321-2, 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 321-2, paragraph (4)· applies only in this paragraph