Article 88Collection of Shortfall Amounts and Delinquency Charges Thereon in Connection with the Golf Course Use Tax

①Where a reassessment or determination under the provisions of paragraphs (1) to (3) of the preceding Article has been made and there is a shortfall amount (meaning the shortfall in the remittance due to the reassessment or the amount of remittance due to the determination; the same applies hereinafter with regard to the golf course use tax), a prefectural tax collection official must collect it, setting as the due date for payment the day on which 15 days have elapsed from the day on which the notice referred to in paragraph (4) of that Article was given.

②In the case referred to in the preceding paragraph, the shortfall amount must be collected with the addition of 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 until the day on which one month has elapsed 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 83, paragraph (2) (where there has been an extension of the due date for payment, the extended due date for payment; the same applies hereinafter with regard to the golf course use tax) until the date of remittance.

③The prefectural governor may grant a reduction or exemption of the amount of delinquency charge referred to in the preceding paragraph if the governor finds that there is an unavoidable reason for the special collection agent having been subject to the reassessment or determination under the provisions of paragraph (1) or (2) of the preceding Article.