Article 368Collection of Shortfall in Fixed Assets Tax and Delinquency Charges Due to Failure to Make an Application or Report
第三百六十八条（申請又は申告をしなかつたことによる固定資産税の不足税額及び延滞金の徴収）
If the mayor of the municipality discovers that there is a shortfall in the fixed assets tax amount for a person who is obliged to apply to a registry office for registration under the provisions of Article 36, Article 37, paragraph (1) or (2), Article 42, Article 47, paragraph (1), Article 51, paragraph (1) (excluding the part concerning a building for which there is a registration to the effect that it is a common element or a common element of a housing complex), (2) or (3), or Article 57 of the Real Property Registration Act, who is obliged to report to the mayor of the municipality or the prefectural governor under the provisions of Article 383 or Article 383 as applied mutatis mutandis in Article 745, paragraph (1), or who is obliged to report to the prefectural governor or the Minister for Internal Affairs and Communications under the provisions of Article 394, on the basis that the price of the fixed asset (meaning, for land and houses, the base-year price or the price that is to be based on comparison with that price under the proviso to Article 349, paragraph (2), the proviso to Article 349, paragraph (3), Article 349, paragraph (4), the proviso to Article 349, paragraph (5) or Article 349, paragraph (6) (hereinafter collectively referred to as "comparison-based price"), and for depreciable assets, the price on the assessment date; the same applies hereinafter) was determined or corrected under Article 417 or Article 743, paragraph (2) because that person did not make the application or report that the person should have made, or made a false application or report, the mayor must immediately collect additionally the portion of the shortfall that relates to the payment periods up to the day on which the determination was made (hereinafter in this Article referred to as "shortfall"). However, if the total of the shortfall and the fixed assets tax amount already collected by the mayor of the municipality would exceed the fixed assets tax amount on the amount that the municipality should make the tax base of fixed assets tax under Article 349-4 or Article 349-5, the shortfall that the mayor is to collect additionally is limited to the difference between the fixed assets tax amount already collected and the fixed assets tax amount on the amount that the municipality should make the tax base of fixed assets tax under Article 349-5.
市町村長は、不動産登記法第三十六条、第三十七条第一項若しくは第二項、第四十二条、第四十七条第一項、第五十一条第一項（共用部分である旨の登記又は団地共用部分である旨の登記がある建物の場合に係る部分を除く。）、第二項若しくは第三項若しくは第五十七条の規定によつて登記所に登記の申請をする義務がある者、第三百八十三条若しくは第七百四十五条第一項において準用する第三百八十三条の規定によつて市町村長若しくは道府県知事に申告をする義務がある者又は第三百九十四条の規定によつて道府県知事若しくは総務大臣に申告をする義務がある者がそのすべき申請又は申告をしなかつたこと又は虚偽の申請又は申告をしたことにより第四百十七条又は第七百四十三条第二項の規定によつて当該固定資産の価格（土地及び家屋にあつては基準年度の価格又は第三百四十九条第二項ただし書、第三項ただし書、第四項、第五項ただし書若しくは第六項の規定により当該価格に比準するものとされる価格（以下「比準価格」と総称する。）を、償却資産にあつては賦課期日における価格をいう。以下同様とする。）を決定し、又は修正したことに基づいてその者に係る固定資産税額に不足税額があることを発見した場合においては、直ちにその不足税額のうちその決定があつた日までの納期に係る分（以下本条において「不足税額」という。）を追徴しなければならない。ただし、不足税額と既に市町村長が徴収した固定資産税額との合計額が第三百四十九条の四又は第三百四十九条の五の規定によつて当該市町村が固定資産税の課税標準とすべき金額に対する固定資産税額を超えることとなる場合においては、当該市町村長が追徴すべき不足税額は、既に徴収した固定資産税額と同条の規定によつて当該市町村が固定資産税の課税標準とすべき金額に対する固定資産税額との差額を限度としなければならない。
In the case of the preceding paragraph, a municipal tax collection official must collect the shortfall with an amount of delinquency charge added that is equivalent to the amount calculated by multiplying the amount obtained by dividing the shortfall by the number of payment periods up to the day on which the determination was made by the 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 under the tax notice for the shortfall, or the period until the day on which one month has elapsed from the day following that day), according to the number of days in the period from the day following the due date for payment under Article 362 (where there has been an extension of the due date for payment, the extended due date for payment; the same applies hereinafter for fixed assets tax) to the day of payment.
If the mayor of the municipality finds that there are unavoidable grounds for the taxpayer having been charged the shortfall additionally under paragraph (1), the mayor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.
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
base-year pricemachine translation
「基準年度の価格」
The value of a piece of land or a house on the assessment date (賦課期日) of a base fiscal year (基準年度), the year in which fixed assets are revalued every three years, as registered in the land or house tax ledger (課税台帳); it is the fixed assets tax (固定資産税) base for that year.
Short name set inArticle 349, paragraph (1)
pricemachine translation
「価格」
For land or a building (家屋), its price on the assessment date (賦課期日) of the base year (基準年度) registered in the land or building tax ledgers (土地課税台帳等, 家屋課税台帳等), or the price set by comparison with it under the provisos and paragraphs of Article 349 that Article 349-3, paragraph 9 lists; for depreciable assets (償却資産), its price on the assessment date registered in the depreciable assets tax ledger (償却資産課税台帳).
Defined inArticle 349-3, paragraph (9)
comparison-based pricemachine translation
「比準価格」
A collective name for, for land and houses, the value as of the assessment date of the base year (基準年度) or a value that the proviso to Article 349, paragraph 2, the proviso to paragraph 3, paragraph 4, the proviso to paragraph 5 or paragraph 6 treats as comparable to it.
Short name set inArticle 368, paragraph (1)
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
registration
登記
Entry in a public register kept by a registry office (登記所) — a Legal Affairs Bureau or one of its branch offices — so that the matter is made public (Real Property Registration Act, Articles 1 and 6, paragraph (1)). Rights in land and buildings, such as ownership, a superficies (地上権), a statutory lien (先取特権), a mortgage and a right of lease (賃借権), can be registered under that Act (Article 3), and matters the Commercial Code, the Companies Act and other Acts require to be registered are registered under the Commercial Registration Act (Article 1). Registration also lets a right be asserted against third parties: acquiring, losing or changing a right in rem (物権) in land or a building, such as ownership, cannot be asserted against third parties until it is registered (Civil Code, Article 177), and a matter the Companies Act requires to be registered cannot be asserted against a third party who does not know of it until it has been registered, nor, even after that, against one who had a justifiable reason for not knowing of the registration (Companies Act, Article 908, paragraph (1)).
Written by AI using Real Property Registration Act, Arts. 1, 3, 6, Commercial Registration Act, Art. 1, Civil Code, Art. 177 and Companies Act, Art. 908 as a reference.