In the case falling under paragraph (1) of the preceding Article, if a taxpayer conceals or disguises all or part of the facts that are to be the basis for calculating the amount of the tax base, and submits a return or the written request for reassessment prescribed in Article 20-9-3, paragraph (3) (referred to as the "written request for reassessment" in the following paragraph) based on the facts so concealed or disguised, the mayor of the municipality must, as provided by Cabinet Order, collect, in lieu 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 tax deficiency resulting from the reassessment that is to be the basis for that 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、市町村長は、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), if a taxpayer conceals or disguises all or part of the facts that are to be the basis for calculating the amount of the tax base, and, based on the facts so concealed or disguised, does not submit a return by the deadline for filing the return, or submits a return after the deadline for filing the return or submits a written request for reassessment, the mayor of the municipality must, in lieu of the amount of additional charge for failure to file prescribed in that paragraph, collect an amount of substantial additional charge equivalent to the amount calculated by multiplying the tax amount that is to be the basis for that calculation by a rate of 40 percent.
In the case falling under the preceding two paragraphs, if any of the following items (item (i) in the case falling under paragraph (1)) applies, the amount of substantial additional charge prescribed in the preceding two paragraphs is, notwithstanding those provisions, to be the amount obtained by adding, to the amount calculated under those provisions, the amount calculated by multiplying, by a rate of 10 percent, the tax deficiency resulting from the reassessment that is to be the basis for calculation prescribed in paragraph (1) in the case falling under paragraph (1), or the tax amount that is to be the basis for calculation prescribed in the preceding paragraph in the case falling under the preceding paragraph, respectively.
where, during the period up to the day five years before the day preceding the day on which, based on the concealed or disguised facts that are to be the basis for calculating the amount of the tax base prescribed in the preceding two paragraphs, the return was filed after the deadline for filing the return, or a reassessment or determination under Article 533, paragraphs (1) through (3) was made, an additional charge for failure to file, etc. has been collected with respect to the mineral product tax;
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、不申告加算金等を徴収されたことがある場合
where a specified additional charge for failure to file, etc. 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、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 the preceding two paragraphs, if there are grounds prescribed in paragraph (6) of the preceding Article with respect to the submission of the return, the mayor of the municipality does not collect the amount of substantial additional charge calculated on the basis of the tax amount relating to that return.
When the mayor of the municipality has determined the amount of substantial additional charge to be collected under paragraph (1) or (2), the mayor must, without delay, notify the taxpayer.
Read this with the articles around it
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)
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 537, paragraph (1)· applies only in this provision and in Article 537, paragraph (2)