①A taxpayer of a prefectural non-statutory ordinary tax or a special collection agent that, after the due date for payment (in the case where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter to prefectural non-statutory ordinary taxes), pays the tax (including the amount of tax increased by the amendment under Article 274-2, paragraph (2); the same applies hereinafter in this Article) or remits the remittance, must add to the amount of tax or the amount of remittance, and pay or remit, an amount of delinquency charge equivalent to the amount calculated by multiplying it, according to the number of days in the period from the day following the due date for payment to the day of payment or remittance, by a rate of 14.6 percent per year (7.3 percent per year for the period up to the day on which one month elapses from the day following the due date for payment (for the amount of tax increased by the amendment under Article 274-2, paragraph (2), the period up to the day on which the amended return under Article 274-2, paragraph (2) was filed or the period up to the day on which one month elapses from the day following that day)).

②If the prefectural governor finds that there are unavoidable reasons for the failure of a taxpayer or special collection agent to pay the tax or remit the remittance by the due date for payment, the governor may reduce or exempt the amount of delinquency charge under the preceding paragraph.

①If all or part of a prefectural non-statutory ordinary tax is evaded by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 1,000,000 yen, or both.

②If all or part of the remittance for a prefectural non-statutory ordinary tax that is to be collected and remitted under Article 275, paragraph (2) is not remitted, the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 1,000,000 yen, or both.

③Where the amount of tax evaded under paragraph (1) or the amount not remitted under the preceding paragraph exceeds 1,000,000 yen, depending on the circumstances the amount of the fine under each of those paragraphs may, notwithstanding those provisions, be an amount exceeding 1,000,000 yen that is not more than the amount equivalent to the amount of tax evaded or the amount not remitted.

④In addition to what is prescribed in paragraph (1), if all or part of a prefectural non-statutory ordinary tax is evaded by failing to file or report matters that are to be filed or reported under Article 271, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 500,000 yen, or both.

⑤Where the amount of tax evaded as referred to in the preceding paragraph exceeds 500,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding the provisions of that paragraph, be an amount exceeding 500,000 yen and not exceeding the amount equivalent to the amount of tax evaded.

⑥Where a representative of a corporation, or an agent, employee or other worker of a corporation or a person, has committed a violation under paragraph (1), (2) or (4) in connection with the business or property of that corporation or person, in addition to punishing the offender, the fines prescribed in those paragraphs are to be imposed on that corporation or person.

⑦In the case where a fine is imposed on a juridical person or individual pursuant to the preceding paragraph for a violation referred to in paragraph (1) or (2), the period of prescription is governed by the period of prescription for the offenses under those paragraphs.

①If a taxpayer or special collection agent does not pay in full the local government levies on a prefectural non-statutory ordinary tax by the due date for payment (in the case where a reassessment or determination has been made, meaning the due date for payment of the shortfall; the same applies hereinafter to prefectural non-statutory ordinary taxes), the 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 where advance collection is carried out.

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.

①If a person delinquent in payment of a prefectural non-statutory ordinary tax falls under any one of the following items, the prefectural tax collection official must seize the property of the person delinquent in payment with respect to the local government levies on that prefectural non-statutory ordinary tax.

②Where 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 for payment or remittance."

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

④Where compulsory liquidation procedures have been carried out on the property of a person delinquent in payment, the prefectural tax collection official must make a request for share distribution to the enforcement agency (in the case of making a request for share distribution of local government levies on a prefectural non-statutory ordinary tax 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) with respect to the local government levies on the prefectural non-statutory ordinary tax that are in arrears.

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

⑥As for what is provided for in the preceding paragraphs and any other delinquent tax collection procedure concerning local government levies on prefectural non-statutory ordinary taxes, it 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.

①If a taxpayer or special collection agent of a prefectural non-statutory ordinary tax, for the purpose of evading the execution of the delinquent tax collection procedure, conceals, damages, or disposes of to the detriment of the prefecture the property, performs an act of falsely increasing the encumbrances on the property, or alters its current state and thereby performs an act of reducing the value of the property or increasing the expenses for the delinquent tax collection procedure pertaining to that delinquent tax collection procedure, that person is to be 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 as under the preceding paragraph where a third party in possession of the property of a taxpayer or special collection agent commits the act set forth in the preceding paragraph for the purpose of enabling the taxpayer or special collection agent to evade the execution of the delinquent tax collection procedure.

③A person who, knowing the circumstances, becomes the counterparty to an act under the preceding two paragraphs by a taxpayer or special collection agent or by a third party in possession of the property, and thereby commits 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 a representative of a corporation, or an agent, employee or other worker of a corporation or a person, commits a violation prescribed in the preceding three paragraphs in connection with the business or property of that corporation or person, then in addition to punishing the offender, the fine prescribed in the relevant paragraphs is imposed on that corporation or person.

①In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:

②Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.

A person who, in the case referred to in Article 285, paragraph (6), makes a false statement on matters to be stated to the prefectural governor in accordance with the example of the provisions of Article 99-2 of the National Tax Collection Act (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) of that Act) is to be punished by imprisonment for not more than six months or a fine of not more than 500,000 yen.

①When a prefecture intends to collect a prefectural non-statutory ordinary tax by collection by stamps, it must have the taxpayer pay the tax by means of stamps issued by that prefecture. In this case, the prefecture may, in place of stamps, have stamps affixed to documents or other articles proving that an obligation to pay that prefectural non-statutory ordinary tax has arisen, or stamp a paid-tax seal after receiving payment in cash equal to the face value of the stamps.

②When a taxpayer has affixed stamps, the prefecture or the special collection agent must clearly cancel them, across the paper or other article on which the stamps are affixed and the pattern of the stamps, with the seal of that prefecture or the seal or signature of the special collection agent.

③The handling of the stamps referred to in paragraph (1) must be provided for in a Prefectural Ordinance of that prefecture.