①In the case where the separately taxed income levy prescribed in Article 328-6, paragraph (2) has been, or is to be, collected from a person who received payment of severance pay or other such compensation in that year, if the amount of tax calculated by applying the provisions of Articles 328-2 and 328-3 to the amount of that person's severance pay or other such compensation for that year exceeds the amount of the separately taxed income levy collected, or to be collected, with respect to that severance pay or other such compensation pursuant to Article 328-5, paragraph (2), a municipality must, notwithstanding Article 328-4, immediately collect the amount of tax equivalent to the excess by the method of ordinary collection. In this case, the provisions of Articles 319-2 through 321-2 are not to apply.

②In the case of the preceding paragraph, a delinquency charge equivalent to the amount calculated by multiplying the amount of tax to be collected pursuant to that paragraph by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the day on which payment is to be made as stated in the tax notice relating to the amount of tax under the preceding paragraph or the period up to the day on which one month elapses from the day following that day), in accordance with the number of days in the period from the day following the due date for payment under Article 328-5, paragraph (2) or Article 321-5-2 as applied mutatis mutandis pursuant to Article 328-5, paragraph (3) (or, if the due date for payment was extended, the extended due date for payment) until the day of payment, must be added to it and collected.

③The mayor of the municipality may reduce or exempt the delinquency charge under the preceding paragraph if the mayor finds that there were unavoidable circumstances for a taxpayer having been subject to collection by the method of ordinary collection pursuant to paragraph (1).

④In the case of paragraph (1), the tax notice to be delivered to the taxpayer must be delivered to the taxpayer no later than 10 days before the due date for payment.

The special collection agent prescribed in Article 328-5, paragraph (1) must, as provided by Order of the Ministry of Internal Affairs and Communications, prepare two copies of a special collection record for each person who receives payment of severance pay or other such compensation, with respect to severance pay or other such compensation for which payment has been finalized in that year, and, within one month after the day of retirement, submit one copy to the mayor of the municipality and deliver the other copy to the person who receives payment of the severance pay or other such compensation; provided, however, that this does not apply in cases specified by Order of the Ministry of Internal Affairs and Communications.

Beyond what is provided for in Article 328 through the preceding Article, matters necessary for the calculation of the amount of retirement income and the collection of the separately taxed income levy are specified by Cabinet Order.

①If a person fails to remit all or part of the remittance of the separately taxed income levy that is to be collected and remitted pursuant to Article 328-5, 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.

②In 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:

③Where the amount not remitted under paragraph (1) exceeds 2,000,000 yen, in light of the circumstances, the amount of the fine under that paragraph may, notwithstanding that paragraph, be an amount exceeding 2,000,000 yen and not exceeding the amount equivalent to the amount not remitted.

④If a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation referred to in paragraph (1) or (2) in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in the relevant paragraph is to be imposed on that corporation or person.

⑤In 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).

⑥When paragraph (4) 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.

①If a taxpayer (excluding a taxpayer from whom municipal inhabitant tax is collected by the method of special collection; the same applies hereinafter in this Subsection) or a special collection agent has not paid in full the local government levies relating to municipal inhabitant tax by the due date for payment (where a reassessment or determination has been made under Article 321-11 or Article 328-9, meaning the due date for payment of the shortfall tax amount or the shortfall amount, and where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter to municipal inhabitant tax), a municipal 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.

②For local government levies relating to municipal inhabitant tax for which collection has been deferred under Article 15-4, paragraph (1), notwithstanding the main clause of the preceding paragraph, a demand letter may be issued only if they have not been paid in full within the period of the deferral of collection.

③A municipality in special circumstances may, by the Municipal Ordinance of that municipality, provide for a period different from the period prescribed in paragraph (1).

When a municipal tax collection official has issued a demand letter, the official may collect a fee as provided by the Municipal Ordinance of that municipality.