①In the case falling under the provisions of paragraph (1) of the preceding Article, where a special collection agent has concealed or disguised all or part of the facts that are to form the basis for calculating the amount of the tax base, and has filed a remittance return or a written request for reassessment prescribed in Article 20-9-3, paragraph (3) (referred to as "written request for reassessment" in the following paragraph) based on the concealed or disguised facts, the prefectural governor must, as provided by Cabinet Order, collect, in place of the amount of additional charge for understatement prescribed in paragraph (1) of the preceding Article (where the provisions of paragraph (2) of that Article apply, the amount after the addition under the provisions of that paragraph), the amount of substantial additional charge equivalent to the amount calculated by multiplying the shortfall resulting from the reassessment that is to form the basis for its calculation by a rate of 35 percent.

②In the case falling under the provisions of paragraph (3) of the preceding Article (excluding the case where the proviso to that paragraph applies), where a special collection agent has concealed or disguised all or part of the facts that are to form the basis for calculating the amount of the tax base, and, based on the concealed or disguised facts, has not filed the remittance return by the deadline for filing the remittance return, or has filed it after the deadline for filing the remittance return, or has filed a written request for reassessment, the prefectural governor must collect, in place of the amount of additional charge for failure to file prescribed in that paragraph, the amount of substantial additional charge equivalent to the amount calculated by multiplying the tax amount that is to form the basis for its calculation by a rate of 40 percent.

③In the case falling under the preceding two paragraphs, when any of the following items applies (item (i) in the case falling under paragraph (1)), the amount of substantial additional charge prescribed in the preceding two paragraphs is, notwithstanding those paragraphs, the amount calculated under those paragraphs plus the amount calculated by multiplying, by a rate of 10 percent, in the case falling under paragraph (1), the shortfall amount due to the reassessment forming the basis for calculation prescribed in that paragraph, and in the case falling under the preceding paragraph, the tax amount forming the basis for calculation prescribed in that paragraph.

④Where the prefectural governor finds that a case falls under the preceding two paragraphs and the circumstances prescribed in paragraph (7) of the preceding Article exist with respect to the filing of the remittance return, the prefectural governor does not collect the amount of substantial additional charge calculated on the basis of the tax amount pertaining to that remittance return.

⑤When a prefectural governor has determined the amount of substantial additional charge to be collected under paragraph (1) or (2), the governor must notify the special collection agent of it without delay.

①Where a person fails to remit all or part of the remittance of the dividend levy to be collected and remitted pursuant to the provisions of Article 71-31, paragraph (2), the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 2,000,000 yen, or both.

②If the amount not remitted as referred to in the preceding paragraph exceeds 2,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding that paragraph, be an amount exceeding 2,000,000 yen and not exceeding the amount not remitted.

③If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in paragraph (1) in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.

④In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) under the provisions of the preceding paragraph, the period of prescription is the same as that for the offense referred to in paragraph (1).

⑤When paragraph (3) applies to an association or foundation that is not a corporation and has a designated representative or administrator, that representative or administrator represents that association or foundation that is not a corporation and has a designated representative or administrator in its procedural acts, and in addition, the provisions of laws and regulations on criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.

①When a special collection agent fails to pay in full the local government levies related to the dividend levy by the due date for payment (where a reassessment or determination under the provisions of Article 71-32, paragraphs (1) through (3) has been made, the due date for payment under Article 71-33, paragraph (1); the same applies hereinafter in this Subsection), a prefectural tax collection official must issue a demand letter within 20 days after the due date for payment; provided, however, that this does not apply in the case of advance collection.

②A prefecture in special circumstances may, by a Prefectural Ordinance of that prefecture, provide for a period different from the period prescribed in the preceding paragraph.

When a prefectural tax collection official has issued a demand letter, the official may collect a fee in accordance with the Prefectural Ordinance of the prefecture concerned.

①When a person delinquent in payment related to the dividend levy falls under any of the following items, a prefectural tax collection official must seize the property of the person delinquent in payment with respect to the local government levies related to that dividend levy:

②When the preceding paragraph is applied to a secondary taxpayer or guarantor, the term "demand letter" in item (i) of that paragraph is deemed to be replaced with "written reminder to remit".

③Where, by the day on which the 10 days prescribed in paragraph (1), item (i) have passed after the due date for payment of the local government levies related to the dividend levy, a fact falling under any item of Article 13-2, paragraph (1) has arisen with respect to a person delinquent in payment who has received a demand, a prefectural tax collection official may seize that person's property immediately.

④Where compulsory liquidation procedure has been carried out with respect to the property of a person delinquent in payment, a prefectural tax collection official must make a request for share distribution, with respect to the local government levies related to the dividend levy in arrears, to the enforcement agency (in the case of making a request for share distribution of local government levies related to the dividend levy pertaining to a claim listed in Article 114, item (i) of the Bankruptcy Act, the court handling the bankruptcy case pertaining to that request for share distribution).

⑤When a prefectural tax collection official is able to make a seizure under paragraphs (1) through (3), and property of a person delinquent in payment set out in the items of Article 86, paragraph (1) of the National Tax Collection Act has already been seized in a delinquent tax collection procedure for other local government levies or national taxes, or by a disposition governed by the rules of those delinquent tax collection procedures, the request for share distribution for that property may be made by participatory seizure.

⑥Beyond what is provided for in the preceding paragraphs, the delinquent tax collection procedure for the local government levies related to the dividend levy is carried out in accordance with the rules for the delinquent tax collection procedure under the National Tax Collection Act.

⑦Dispositions under the preceding paragraphs may also be carried out outside the area of the prefecture concerned.

①When a special collection agent for the dividend levy, for the purpose of evading the execution of a delinquent tax collection procedure, conceals or damages its property or disposes of it to the detriment of the prefecture, performs an act of falsely increasing the encumbrances on that property, or alters its current state and thereby reduces the value of that property or increases the expenses for the delinquent tax collection procedure relating to it, that person is punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

②The same applies where a third party in possession of the property of a special collection agent commits an act referred to in the preceding paragraph for the purpose of enabling the special collection agent to evade the execution of a delinquent tax collection procedure.

③If a person, knowing the circumstances, becomes the counterparty of the special collection agent or of the third party in possession of the property in an act referred to in the preceding two paragraphs, the person who committed the violation as the counterparty is to be punished by imprisonment for not more than two years or a fine of not more than 1,500,000 yen, or both.

④If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding three paragraphs in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in the relevant paragraph is to be imposed on that corporation or individual.

⑤When the preceding paragraph applies to an association or foundation that is not a corporation and has a designated representative or administrator, that representative or administrator represents that association or foundation that is not a corporation and has a designated representative or administrator in its procedural acts, and in addition, the provisions of laws and regulations on criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.