Article 536Additional Charge for Understatement and Additional Charge for Failure to File Concerning the Mineral Product Tax
第五百三十六条（鉱産税の過少申告加算金及び不申告加算金）
In the case where a return has been submitted by the deadline for filing the return (including the case where a return has been submitted after the deadline for filing the return and the proviso to the following paragraph or paragraph (8) applies; the same applies hereinafter in this paragraph), when a reassessment has been made under Article 533, paragraph (1) or (3), the mayor of the municipality, if the mayor finds that there were no justifiable grounds for the error in the amount of the tax base or the tax amount relating to the return before that reassessment, must collect an amount of additional charge for understatement equivalent to the amount calculated by multiplying the shortfall amount resulting from that reassessment (hereinafter in this paragraph referred to as the "covered tax shortfall") by a rate of 10 percent (where that covered tax shortfall (where, before that reassessment, a reassessment had been made concerning the mineral product tax relating to that reassessment, the amount obtained by adding to it the total of the shortfall amounts resulting from the earlier reassessment (the amount after deducting the shortfall amount resulting from the earlier reassessment where it has been found that there were justifiable grounds for the error in the amount of the tax base or the tax amount relating to the return before that reassessment, and, where there has been a reassessment reducing the tax amount to be paid for that mineral product tax or a change of the original disposition by a ruling or judgment on a request for review or an action relating to the reassessment, the amount after deducting the amount equivalent to the tax amount reduced thereby)) exceeds the larger of the amount equivalent to the tax amount relating to the return in the case where it was submitted by the deadline for filing the return and 500,000 yen, the amount obtained by adding the amount calculated by multiplying the amount equivalent to the excess portion (where the covered tax shortfall is less than the amount equivalent to the excess portion, the covered tax shortfall) by a rate of 5 percent).
申告書の提出期限までにその提出があつた場合（申告書の提出期限後にその提出があつた場合において、次項ただし書又は第八項の規定の適用があるときを含む。以下この項において同じ。）において、第五百三十三条第一項又は第三項の規定による更正があつたときは、市町村長は、当該更正前の申告に係る課税標準額又は税額に誤りがあつたことについて正当な事由がないと認める場合には、当該更正による不足税額（以下この項において「対象不足税額」という。）に百分の十の割合を乗じて計算した金額（当該対象不足税額（当該更正前にその更正に係る鉱産税について更正があつた場合には、その更正による不足税額の合計額（当該更正前の申告に係る課税標準額又は税額に誤りがあつたことについて正当な事由があると認められたときは、その更正による不足税額を控除した金額とし、当該鉱産税についてその納付すべき税額を減少させる更正又は更正に係る審査請求若しくは訴えについての裁決若しくは判決による原処分の異動があつたときは、これらにより減少した部分の税額に相当する金額を控除した金額とする。）を加算した金額とする。）が申告書の提出期限までにその提出があつた場合における当該申告書に係る税額に相当する金額と五十万円とのいずれか多い金額を超えるときは、その超える部分に相当する金額（当該対象不足税額が当該超える部分に相当する金額に満たないときは、当該対象不足税額）に百分の五の割合を乗じて計算した金額を加算した金額とする。）に相当する過少申告加算金額を徴収しなければならない。
In any of the following cases, the mayor of the municipality must collect an amount of additional charge for failure to file equivalent to the amount calculated by multiplying the tax amount to be paid by the return, determination or reassessment prescribed in the relevant item by a rate of 15 percent; provided, however, that this does not apply where it is found that there were justifiable grounds for the failure to submit the return by the deadline for filing the return.
次の各号のいずれかに該当する場合には、市町村長は、当該各号に規定する申告、決定又は更正により納付すべき税額に百分の十五の割合を乗じて計算した金額に相当する不申告加算金額を徴収しなければならない。ただし、申告書の提出期限までにその提出がなかつたことについて正当な理由があると認められる場合は、この限りでない。
if a return has been submitted after the deadline for filing the return, or a determination has been made under Article 533, paragraph (2);
申告書の提出期限後にその提出があつた場合又は第五百三十三条第二項の規定による決定があつた場合
if, after a return has been submitted after the deadline for filing the return, a reassessment has been made under Article 533, paragraph (1) or (3);
申告書の提出期限後にその提出があつた後において第五百三十三条第一項又は第三項の規定による更正があつた場合
if, after a determination has been made under Article 533, paragraph (2), a reassessment has been made under paragraph (3) of that Article.
第五百三十三条第二項の規定による決定があつた後において同条第三項の規定による更正があつた場合
In the case falling under the preceding paragraph (excluding the case where the proviso to that paragraph or paragraph (8) applies; the same applies in the following paragraph and paragraph (5)), where the tax amount payable prescribed in the preceding paragraph (in the case falling under item (ii) or (iii) of that paragraph, the amount obtained by adding the total of the tax amounts payable under a return filed after the deadline for filing the return relating to that mineral product tax, made before the reassessment prescribed in those provisions, or under a reassessment or determination under Article 533, paragraphs (1) through (3) (where there has been a reassessment reducing the tax amount payable, or a change of the original disposition by a ruling or judgment on a request for review or an action relating to the reassessment, the amount after deducting the amount equivalent to the tax amount of the portion reduced thereby; referred to as the "cumulative paid tax amount" in the following paragraph); referred to as the "cumulative paid tax amount after addition" in the following paragraph) exceeds 500,000 yen, the amount of additional charge for failure to file prescribed in the preceding paragraph is, notwithstanding that paragraph, to be the amount obtained by adding, to the amount calculated under that paragraph, the amount calculated by multiplying the amount equivalent to the excess portion (where the tax amount payable prescribed in that paragraph is less than the amount equivalent to the excess portion, that tax amount payable) by a rate of 5 percent.
前項の規定に該当する場合（同項ただし書又は第八項の規定の適用がある場合を除く。次項及び第五項において同じ。）において、前項に規定する納付すべき税額（同項第二号又は第三号に該当する場合には、これらの規定に規定する更正前にされた当該鉱産税に係る申告書の提出期限後の申告又は第五百三十三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より納付すべき税額の合計額（当該納付すべき税額を減少させる更正又は更正に係る審査請求若しくは訴えについての裁決若しくは判決による原処分の異動があつたときは、これらにより減少した部分の税額に相当する金額を控除した金額とする。次項において「累積納付税額」という。）を加算した金額。次項において「加算後累積納付税額」という。）が五十万円を超えるときは、前項に規定する不申告加算金額は、同項の規定にかかわらず、同項の規定により計算した金額に、その超える部分に相当する金額（同項に規定する納付すべき税額が当該超える部分に相当する金額に満たないときは、当該納付すべき税額）に百分の五の割合を乗じて計算した金額を加算した金額とする。
In the case falling under paragraph (2), where the cumulative paid tax amount after addition (where, among the facts that formed the basis for calculating that cumulative paid tax amount after addition, there is any that is found not to have been included in the basis for calculating the tax amount before the return, determination or reassessment prescribed in each item of that paragraph for reasons not attributable to the taxpayer, the tax amount after deducting the amount calculated, as provided by Cabinet Order, as the tax amount based on that fact) exceeds 3,000,000 yen, the amount of additional charge for failure to file prescribed in that paragraph is, notwithstanding the preceding two paragraphs, to be the amount obtained by deducting, from the total of the amounts calculated by dividing the cumulative paid tax amount after addition into the amounts listed in the following items and multiplying each amount by the rate specified in the relevant item, the total of the amounts calculated by dividing the cumulative paid tax amount into the amounts listed in those items and multiplying each amount by the rate specified in the relevant item.
第二項の規定に該当する場合において、加算後累積納付税額（当該加算後累積納付税額の計算の基礎となつた事実のうちに同項各号に規定する申告、決定又は更正前の税額の計算の基礎とされていなかつたことについて当該納税者の責めに帰すべき事由がないと認められるものがあるときは、その事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）が三百万円を超えるときは、同項に規定する不申告加算金額は、前二項の規定にかかわらず、加算後累積納付税額を次の各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額から累積納付税額を当該各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額を控除した金額とする。
The amount equivalent to the portion not exceeding 500,000 yen: a rate of 15 percent
五十万円以下の部分に相当する金額 百分の十五の割合
The amount equivalent to the portion exceeding 500,000 yen and not exceeding 3,000,000 yen: a rate of 20 percent
五十万円を超え三百万円以下の部分に相当する金額 百分の二十の割合
The amount equivalent to the portion exceeding 3,000,000 yen: a rate of 30 percent
三百万円を超える部分に相当する金額 百分の三十の割合
In the case falling under paragraph (2), if any of the following items applies, the amount of the additional charge for failure to file prescribed in that paragraph is, notwithstanding the preceding three paragraphs, the amount obtained by adding, to the amount calculated under those provisions, the amount calculated by multiplying the tax amount to be paid as prescribed in paragraph (2) by a rate of 10 percent:
where, during the period up to the day five years before the day preceding the day on which the return was filed after the deadline for filing the return (limited to a return filed with foreknowledge that a determination would be made upon an examination by the mayor of the municipality regarding the mineral product tax relating to that return; the same applies in the following item), or a reassessment or determination under Article 533, paragraphs (1) through (3) was made, an additional charge for failure to file (excluding one to which the following paragraph applies; the same applies in that item) or a substantial additional charge (referred to as "additional charge for failure to file, etc." in paragraph (3), item (i) of the following Article) has been collected with respect to the mineral product tax;
申告書の提出期限後のその提出（当該申告書に係る鉱産税について市町村長の調査による決定があるべきことを予知してされたものに限る。次号において同じ。）又は第五百三十三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、鉱産税について、不申告加算金（次項の規定の適用があるものを除く。同号において同じ。）又は重加算金（次条第三項第一号において「不申告加算金等」という。）を徴収されたことがある場合
where an additional charge for failure to file or a substantial additional charge (limited to one to which paragraph (2) of the following Article applies) (hereinafter referred to as "specified additional charge for failure to file, etc." in this item and paragraph (3), item (ii) of the following Article) has been collected with respect to the mineral product tax for which tax liability arose in the year preceding, and the year before the year preceding, the year containing the day on which tax liability arose for the mineral product tax relating to the return filed after the deadline for filing the return, or the reassessment or determination under Article 533, paragraphs (1) through (3), or where it is found that a determination should be made regarding a specified additional charge for failure to file, etc.
申告書の提出期限後のその提出又は第五百三十三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鉱産税の納税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が成立した鉱産税について、不申告加算金若しくは重加算金（次条第二項の規定の適用があるものに限る。）（以下この号及び次条第三項第二号において「特定不申告加算金等」という。）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 where a return is filed after the deadline for filing the return, if the filing was not made with foreknowledge that a determination would be made upon an examination by the mayor of the municipality regarding the mineral product tax relating to that return, the amount of additional charge for failure to file prescribed in paragraph (2) on the tax amount relating to that return is, notwithstanding paragraphs (2) through (4), to be an amount equivalent to the amount calculated by multiplying that tax amount by a rate of 5 percent.
The mayor of the municipality must, without delay, notify the taxpayer when the mayor has determined the amount of additional charge for understatement to be collected under paragraph (1) or the amount of additional charge for failure to file to be collected under paragraph (2).
The provisions of paragraph (2) do not apply where the return falling under paragraph (6) was filed in a case specified by Cabinet Order as one in which it is found that there was an intention to file by the deadline for filing, and was filed by the day on which one month elapses from the deadline for filing.
Read this with the articles around it
covered tax shortfallmachine translation
「対象不足税額」
The tax shortfall that a reassessment (更正) under Article 533, paragraph 1 or 3 reveals on a mine product tax (鉱産税) return filed on time, on which an additional charge for understatement (過少申告加算金) is worked out where the mayor finds no justifiable reason for the error.
Short name set inArticle 536, paragraph (1)· applies only in this paragraph
cumulative paid tax amount after additionmachine translation
「加算後累積納付税額」
For the additional charge for failure to file (不申告加算金) on the mine product tax (鉱産税), the tax payable on which that penalty is charged plus, where it is charged on a reassessment (更正) following a late return (期限後申告) or a determination (決定), the total tax payable under that late return and the earlier reassessments (更正) or determination, less any part since reduced by a reassessment or by a ruling or judgment on an appeal against one (累積納付税額, the cumulative paid tax amount); where this total exceeds 500,000 yen, the penalty is raised by 5 per cent of the excess, or of the tax payable on which it is charged if that is smaller.
Short name set inArticle 536, paragraph (3)· applies only in this provision and in Article 536, paragraph (4)
cumulative paid tax amountmachine translation
「累積納付税額」
Where the additional charge for failure to file (不申告加算金) on the mine product tax (鉱産税) is charged on a reassessment that follows a late return or an earlier determination, the total tax payable under the late return and the reassessments and determinations made before that reassessment, less any part later reduced by a reassessment or by a ruling or judgment on an appeal; it is added to the tax the penalty is charged on to see whether the total exceeds 500,000 yen.
Short name set inArticle 536, paragraph (3)· applies only in this provision and in Article 536, paragraph (4)
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 536, paragraph (5), item (i)· applies only in this provision and in Article 537, 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 536, paragraph (5), item (ii)· applies only in this item and in Article 537, paragraph (3), item (ii)
request for review
審査請求
A request to an administrative agency (行政庁) to review a disposition (処分) the person objects to, or, where the person applied for a disposition under a law or regulation and a reasonable time has passed with none made, the agency's failure to act (不作為) (Administrative Complaint Review Act, Articles 2 and 3). Unless an Act, or for a disposition based on a local ordinance (条例) that ordinance, provides otherwise, it is made to the agency that made the disposition or failed to act where that agency has no superior agency or is itself the competent minister (主任の大臣) or the head of certain agencies; where such a minister or head is the agency above it, to that minister or head; and otherwise to its highest superior agency (Article 4). Another Act can set rules of its own for it, naming another body to make it to or another route (Article 1, paragraph (2); Article 4): the Employees' Pension Insurance Act, for instance, has a request about a disposition (処分) of the Minister of Health, Labour and Welfare (厚生労働大臣) on a person's status as insured, standard remuneration or insurance benefits, other than a decision on a request to correct the pension insurance register, made to a social insurance examiner (社会保険審査官), and disapplies most of the Administrative Complaint Review Act's rules for it (Employees' Pension Insurance Act, Articles 90, paragraph (1), and 91-2). Under the Administrative Complaint Review Act, a request about a disposition must be made within three months of the day after the person learned of it — or one month after learning of the decision, where a request for re-investigation (再調査の請求) was made first — and within a year of the disposition or that decision, unless there is a justifiable reason (Administrative Complaint Review Act, Article 18, paragraphs (1) and (2)). Making one does not by itself stop the disposition taking effect or being carried out, or the proceedings going on (Article 25, paragraph (1)), but the agency reviewing it can suspend them in whole or in part on the application of the person who made the request — and, where it made the disposition or is the agency above the one that did, of its own motion — and, once the person who made the request has applied, must where that is urgently needed to avoid serious harm, unless that would seriously affect the public welfare or the request appears to have no grounds (Article 25, paragraphs (2) to (4)). The agency reviewing it (審査庁) decides it by a determination (裁決): it dismisses a request that is unlawful, for instance one made too late, rejects one that is groundless, and, where one is well founded, revokes the disposition in whole or in part or changes it — though never to the disadvantage of the person who made the request, and an agency that neither made the disposition nor is above the agency that did cannot change it (Articles 45, paragraphs (1) and (2), 46, paragraph (1), and 48). Where the request is about a de facto act (事実上の行為), the determination instead declares the act unlawful or unjust and orders it abolished in whole or in part or changed, or abolishes or changes it (Article 47). A well-founded request about a failure to act ends instead in a determination declaring the failure unlawful or unjust, and, where the agency finds a disposition should be made, an order to make it or the disposition itself (Article 49, paragraph (3)). Where revoking an unlawful or unjust disposition, or abolishing an unlawful or unjust de facto act, would seriously harm the public interest, the agency can reject the request while declaring in the determination that it is unlawful or unjust (Article 45, paragraph (3)). The determination takes effect when it is served on the person who made the request — or, where someone other than the disposition's addressee made it and the determination revokes or changes the disposition or deals with a de facto act, once it is served on the addressee too — and binds the agencies concerned (Articles 51, paragraph (1), and 52, paragraph (1)).
Written by AI using Administrative Complaint Review Act, Arts. 1 to 4, 18, 25, 45 to 49, 51, 52 and Employees' Pension Insurance Act, Arts. 90, 91-2 as a reference.