①In the case where a remittance return is filed by the deadline for filing the remittance return (including the case where it is filed after the deadline for filing the remittance return and the proviso to paragraph (3) or the provisions of paragraph (9) apply; the same applies in the following paragraph), when a reassessment under the provisions of Article 71-52, paragraph (1) or (3) has been made, the prefectural governor must, where finding that there were no justifiable grounds for the error in the amount of the tax base or the tax amount pertaining to the remittance return before that reassessment, collect an amount of additional charge for understatement equivalent to the amount calculated by multiplying the shortfall resulting from that reassessment (referred to as the "covered shortfall" in the following paragraph) by a rate of 10 percent.

②In the case falling under the provisions of the preceding paragraph, where the covered shortfall (where a reassessment was made before that reassessment with respect to the share transfer income levy pertaining to that reassessment, the amount obtained by adding the total of the shortfalls resulting from that earlier reassessment (where it has been found that there were justifiable grounds for the error in the amount of the tax base or the tax amount pertaining to the remittance return before that earlier reassessment, the amount after deducting the shortfall resulting from that earlier reassessment, and where there has been a change in the original disposition by a reassessment that reduces the amount to be remitted for that share transfer income levy, or by a ruling or judgment on a request for review of or an action concerning the reassessment, the amount after deducting the amount equivalent to the amount of the portion reduced thereby)) exceeds the greater of the amount equivalent to the tax amount pertaining to the remittance return in the case where it was filed by the deadline for filing the remittance return and 500,000 yen, the amount of additional charge for understatement prescribed in that paragraph is, notwithstanding the provisions of that paragraph, to be the amount obtained by adding, to the amount calculated pursuant to the provisions of that paragraph, the amount calculated by multiplying the amount equivalent to the portion exceeding that amount (where the covered shortfall is less than the amount equivalent to the portion exceeding that amount, the covered shortfall) by a rate of five percent.

③In any of the following cases, the prefectural governor must collect an amount of additional charge for failure to file equivalent to the amount calculated by multiplying the tax amount to be remitted by the remittance return, determination or reassessment prescribed in each such item by a rate of 15 percent; provided, however, that this does not apply where it is found that there were justifiable grounds for the remittance return not having been submitted by the deadline for filing it.

④In the case falling under the provisions of the preceding paragraph (excluding the case where the proviso to that paragraph or the provisions of paragraph (9) apply; the same applies in the following paragraph and paragraph (6)), where the tax amount to be remitted prescribed in the preceding paragraph (in the case falling under item (ii) or (iii) of that paragraph, the amount obtained by adding the total of the tax amounts to be remitted through a remittance return filed after the deadline for filing the remittance return for that share transfer income levy, made before the reassessment prescribed in those provisions, or through a reassessment or determination under the provisions of Article 71-52, paragraphs (1) through (3) (where there has been a change in the original disposition by a reassessment that reduces that tax amount to be remitted, or by a ruling or judgment on a request for review of or an action concerning the reassessment, the amount obtained by deducting the amount equivalent to the tax amount of the portion reduced thereby; referred to as the "cumulative remitted tax amount" in the following paragraph); referred to as the "cumulative remitted tax amount after addition" in the following paragraph) exceeds 500,000 yen, the amount of additional charge for failure to file prescribed in the preceding paragraph is, notwithstanding the provisions of that paragraph, to be the amount obtained by adding, to the amount calculated pursuant to the provisions of that paragraph, the amount calculated by multiplying the amount equivalent to the portion exceeding that amount (where the tax amount to be remitted prescribed in that paragraph is less than the amount equivalent to the portion exceeding that amount, that tax amount to be remitted) by a rate of five percent.

⑤In the case falling under the provisions of paragraph (3), where the cumulative remitted tax amount after addition (where, among the facts that formed the basis for calculating that cumulative remitted tax amount after addition, there is any that is found not to have been included in the basis for calculating the tax amount (including the tax amount equivalent to the amount of refunds) before the remittance return, determination or reassessment prescribed in each item of that paragraph for reasons not attributable to the special collection agent, the tax amount after deducting the amount calculated, as provided by Cabinet Order, as the tax amount based on that fact) exceeds 3,000,000 yen, the amount of additional charge for failure to file prescribed in that paragraph is, notwithstanding the preceding two paragraphs, to be the amount obtained by deducting, from the total of the amounts calculated by dividing the cumulative remitted tax amount after addition into the amounts listed in the following items and multiplying each amount by the rate specified in the relevant item, the total of the amounts calculated by dividing the cumulative remitted tax amount into the amounts listed in those items and multiplying each amount by the rate specified in the relevant item.

⑥In the case falling under the provisions of paragraph (3), when any of the following items applies, the amount of additional charge for failure to file prescribed in that paragraph is, notwithstanding the preceding three paragraphs, to be the amount obtained by adding, to the amount calculated pursuant to those provisions, the amount calculated by multiplying the tax amount to be remitted prescribed in paragraph (3) by a rate of 10 percent.

⑦In the case where a remittance return is filed after the deadline for filing the remittance return, if that filing was not made with foreseeing that a determination would be made by the prefectural governor following an investigation regarding the share transfer income levy pertaining to that remittance return, the amount of additional charge for failure to file prescribed in paragraph (3) pertaining to the tax amount pertaining to that remittance return is, notwithstanding the provisions of that paragraph through paragraph (5), to be the amount equivalent to the amount calculated by multiplying that tax amount by a rate of five percent.

⑧When the prefectural governor has determined the amount of additional charge for understatement to be collected pursuant to the provisions of paragraph (1) or the amount of additional charge for failure to file to be collected pursuant to the provisions of paragraph (3), the prefectural governor must, without delay, notify the special collection agent thereof.

⑨The provisions of paragraph (3) do not apply where a remittance return falling under the provisions of paragraph (7) has been submitted, if the submission was made in a case specified by Cabinet Order as a case in which it is found that there was an intention to submit it by the deadline for filing the remittance return, and was made by the day on which one month has passed from the deadline for filing the remittance return.

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.