Article 733-17Collection of Shortfall Amounts and Delinquency Charges on Non-Statutory Earmarked Taxes
第七百三十三条の十七（法定外目的税に係る不足金額及びその延滞金の徴収）
Where a reassessment or determination has been made under the provisions of paragraphs (1) through (3) of the preceding Article and there is a shortfall amount (meaning the shortfall amount of tax or remittance due to the reassessment, or the amount of tax or amount of remittance due to the determination; the same applies hereinafter in this Section), a tax collection official of the local government must collect it with the day on which one month has passed from the day of the notification under paragraph (4) of that Article as the due date for payment.
地方団体の徴税吏員は、前条第一項から第三項までの規定による更正又は決定があつた場合において、不足金額（更正による税金若しくは納入金の不足金額又は決定による税額若しくは納入金額をいう。以下本節において同じ。）があるときは、同条第四項の通知をした日から一月を経過した日を納期限として、これを徴収しなければならない。
In the case referred to in the preceding paragraph, an amount of delinquency charge equal 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 until the day on which one month has passed from the day following that due date for payment), according to the number of days in the period from the day following the due date for payment under Article 733-14, paragraph (1) or Article 733-15, paragraph (2) (where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter in this Section) to the day of payment or remittance, must be added and collected.
前項の場合においては、その不足金額に第七百三十三条の十四第一項又は第七百三十三条の十五第二項の納期限（納期限の延長があつたときは、その延長された納期限とする。以下本節において同じ。）の翌日から納付又は納入の日までの期間の日数に応じ、年十四・六パーセント（前項の納期限までの期間又は当該納期限の翌日から一月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して徴収しなければならない。
Where the head of a local government finds that there are unavoidable grounds for a taxpayer or special collection agent having received the reassessment or determination under the provisions of paragraph (1) or (2) of the preceding Article, the head may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.
Read this with the articles around it
local governmentmachine translation
「地方団体」
A prefecture (道府県) or a municipality (市町村).
Defined inArticle 1, paragraph (1), item (i)· applies throughout the law
head of a local governmentmachine translation
「地方団体の長」
The governor of a prefecture (道府県知事) or the mayor of a municipality (市町村長).
Defined inArticle 1, paragraph (1), item (ii)· applies throughout the law
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
special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
remittancemachine translation
「納入金」
Local tax that a special collector (特別徴収義務者) collects and must pay in to the local government.
Defined inArticle 1, paragraph (1), item (xii)· applies throughout the law
shortfall amountmachine translation
「不足金額」
The shortfall found on a reassessment (更正) in the money to be paid in (納入金) — in Articles 144-45 and 733-17, in that money or in tax — or the amount fixed by a determination (決定).
Defined inArticle 733-17, paragraph (1)· applies only in this provision