Article 71-12Collection of Shortfall Amounts Relating to the Interest Levy and Delinquency Charges Thereon

①When a reassessment or determination has been made pursuant to the provisions of paragraphs (1) through (3) of the preceding Article and there is a shortfall amount (meaning the shortfall in the amount of remittance resulting from a reassessment, or the amount of remittance resulting from a determination; the same applies hereinafter in this Subsection), a prefectural tax collection official must collect it, with the day on which one month has passed from the day on which the notice under paragraph (4) of that Article was given as the due date for payment.

②In the case referred to in the preceding paragraph, an amount of delinquency charge equivalent to the amount calculated by multiplying the shortfall amount by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the due date for payment referred to in the preceding paragraph or the period from the day following that due date for payment until the day on which one month has passed) in accordance with the number of days in the period from the day following the due date for payment under Article 71-10, paragraph (2) (where there has been an extension of the due date for payment, the extended due date for payment; the same applies hereinafter in this Subsection, except in Article 71-19, paragraph (1)) until the date of remittance must be added to it and collected.

③When the prefectural governor finds that there are unavoidable reasons for a special collection agent having been subject to the reassessment or determination under the preceding Article, the governor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.