①Where a return (excluding an interim return under the main clause of Article 72-26, paragraph (1); the same applies hereinafter in this paragraph) has been submitted by its deadline for filing (including where it has been submitted after the deadline for filing and the proviso to the following paragraph or paragraph (8) applies; the same applies hereinafter in this paragraph), and a reassessment under Article 72-39, paragraph (1) or (3), Article 72-41, paragraph (1) or (3) or Article 72-41-2, paragraph (1) or (3) (hereinafter in this Article referred to as a "reassessment of enterprise tax") has been made, or an amended return under Article 72-31, paragraph (2) has been submitted, the prefectural governor must collect an amount of additional charge for understatement equivalent to the amount calculated by multiplying the tax shortfall resulting from that reassessment of enterprise tax or the tax amount increased by that amended return (the amount after deducting the amount calculated as provided by Cabinet Order as the tax amount based on the facts found to have justifiable grounds, where, among the facts forming the basis for calculating those tax amounts, there are any found to have justifiable grounds for not having been made the basis for calculating the tax amount before that reassessment of enterprise tax or amended return; and, where, before that reassessment of enterprise tax or amended return, there has been a reassessment of enterprise tax that reduces the tax payable by the submission of the original return for the enterprise tax relating to that reassessment of enterprise tax or amended return, or another reassessment of enterprise tax specified by Cabinet Order as similar thereto (excluding, among those based on a request for reassessment, those not made by a reassessment relating to corporation tax, and those made by a reassessment based on a request for reassessment relating to corporation tax), the amount after deducting the amount calculated as provided by Cabinet Order as the amount up to the tax amount relating to the original return of that enterprise tax (including the tax amount equivalent to the amount of a refund); hereinafter in this paragraph referred to as the "covered tax shortfall, etc.") by a rate of 10 percent (where that covered tax shortfall, etc. (where, before that reassessment of enterprise tax or amended return, a reassessment of enterprise tax, or the submission of an amended return under Article 72-31, paragraph (2) or (3), has been made with respect to the corporate enterprise tax of the corporation relating to that reassessment of enterprise tax or amended return, the amount obtained by adding the total of the tax shortfalls resulting from those reassessments of enterprise tax and the tax amounts increased by those amended returns (the amount after deducting the amount calculated as provided by Cabinet Order as the tax amount based on the facts found to have justifiable grounds, where, among the facts forming the basis for calculating those tax amounts, there were any found to have justifiable grounds for not having been made the basis for calculating the tax amount before that reassessment of enterprise tax or amended return; and, where there has been a reassessment of enterprise tax that reduces the tax payable for the corporate enterprise tax of that corporation, or a change of the original disposition by a ruling or judgment on a request for review or suit relating to a reassessment of enterprise tax, the amount after deducting the amount equivalent to the tax amount of the portion reduced thereby)) exceeds the larger of the amount equivalent to the tax amount relating to the return in the case where the return has been submitted by its deadline for filing (where there is an interim payment for the corporate enterprise tax of the corporation relating to that return, the amount after adding that interim payment, and where there is a tax amount equivalent to the amount of a refund stated in that return, the amount after deducting that tax amount) and 500,000 yen, the amount obtained by adding the amount calculated by multiplying the portion equivalent to the excess (where that covered tax shortfall, etc. is less than the amount equivalent to that excess portion, that covered tax shortfall, etc.) by a rate of 5 percent). However, this does not apply where an amended return under Article 72-31, paragraph (2) has been submitted and that submission was not made having foreseen that a reassessment of enterprise tax would be made with respect to the enterprise tax amount relating to that amended return.

②In 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 payable as a result of the filing, determination or reassessment prescribed in each item (in the case of item (ii) or (iii), where, among the facts forming the basis for calculating those tax amounts, there are any found to have justifiable grounds for not having been made the basis for calculating the tax amount before that amended return or reassessment, the tax amount after deducting the amount calculated as provided by Cabinet Order as the tax amount based on the facts found to have justifiable grounds; referred to in paragraph (5) as the "tax payable") by a rate of 15 percent; provided, however, that this does not apply where it is found that there were justifiable grounds for the return not having been submitted by its deadline for filing.

③Where, in a case falling under the preceding paragraph (excluding where the proviso to that paragraph or paragraph (8) applies; the same applies in the following paragraph and paragraph (5)), the tax payable prescribed in the preceding paragraph (in the case of item (ii) or (iii) of that paragraph, the amount obtained by adding the total of the tax amounts payable by a filing after the deadline for filing the return relating to the corporate enterprise tax of that corporation made before the amended return or reassessment of enterprise tax prescribed in those items, or by a reassessment or determination under Article 72-39, Article 72-41, paragraphs (1) through (3) or Article 72-41-2, paragraphs (1) through (3) (the tax amount after deducting the amount calculated as provided by Cabinet Order as the tax amount based on the facts found to have justifiable grounds, where, among the facts forming the basis for calculating those tax amounts payable, there are any found to have justifiable grounds for not having been made the basis for calculating the tax amount before that amended return or reassessment of enterprise tax; and, where there has been a reassessment of enterprise tax that reduces the tax payable, or a change of the original disposition by a ruling or judgment on a request for review or suit relating to a reassessment of enterprise tax, the amount after deducting the amount equivalent to the tax amount of the portion reduced thereby; referred to in the following paragraph as the "cumulative paid tax amount"); referred to in the following paragraph as the "cumulative paid tax amount after addition") exceeds 500,000 yen, the amount of additional charge for failure to file prescribed in that paragraph is, notwithstanding that paragraph, the amount obtained by adding, to the amount calculated pursuant to that paragraph, the amount calculated by multiplying the portion equivalent to the excess (where the tax payable prescribed in that paragraph is less than the amount equivalent to that excess portion, that tax payable) by a rate of 5 percent.

④Where, in a case falling under paragraph (2), the cumulative paid tax amount after addition (where, among the facts forming the basis for calculating that cumulative paid tax amount after addition, there are any found to be without grounds attributable to the taxpayer for not having been made the basis for calculating the tax amount (including the tax amount equivalent to the amount of a refund) before the filing, determination or reassessment prescribed in the items of that paragraph, the tax amount after deducting the amount calculated as provided by Cabinet Order as the tax amount based on those facts) exceeds 3,000,000 yen, the amount of additional charge for failure to file prescribed in that paragraph is, notwithstanding the preceding two paragraphs, the amount obtained by deducting, from the total of the amounts calculated by dividing the cumulative paid tax amount after addition into the amounts listed in the following items and multiplying each by the rate specified in the respective item, the total of the amounts calculated by dividing the cumulative paid tax amount into the amounts listed in those items and multiplying each by the rate specified in the respective item.

⑤Where, in a case falling under paragraph (2) (excluding a case falling under any item of the following paragraph), any of the following items applies, the amount of additional charge for failure to file prescribed in paragraph (2) is, notwithstanding the preceding three paragraphs, the amount obtained by adding, to the amount calculated pursuant to those provisions, the amount calculated by multiplying the tax payable by a rate of 10 percent.

⑥In the cases listed in the following items, the amount of additional charge for failure to file prescribed in paragraph (2) relating to the tax amount specified in each item is, notwithstanding paragraphs (2) through (4), the amount equivalent to the amount calculated by multiplying that tax amount by a rate of 5 percent.

⑦Where the prefectural governor has determined the amount of additional charge for understatement to be collected under paragraph (1) or the amount of additional charge for failure to file to be collected under paragraph (2), the governor must without delay notify the taxpayer of it.

⑧The provisions of paragraph (2) do not apply where the return falling under paragraph (6) was filed in a case specified by Cabinet Order as one in which it is found that there was an intention to file by the deadline for filing, and was filed by the day on which one month elapses from the deadline for filing.