①Where a return has been submitted under Article 522, the mayor of the municipality may make a reassessment if the amount of the tax base or the tax amount relating to that return differs from what the mayor has found by investigation.

②Where a taxpayer has not submitted the return under the preceding paragraph, the mayor of the municipality may, on the basis of the mayor's investigation, determine the amount of the tax base and the tax amount to be reported.

③The mayor of the municipality may make a reassessment of the amount of the tax base or the tax amount reassessed or determined under the preceding two paragraphs only where the mayor discovers through investigation that it is excessive, or that it is insufficient and the insufficiency is due to deception or other wrongful acts on the part of the taxpayer.

④When the mayor of the municipality has made a reassessment or determination under the preceding three paragraphs, the mayor must notify the taxpayer of it without delay.

①Where a reassessment or determination has been made under Article 533, paragraphs (1) through (3) and there is a shortfall amount (meaning the shortfall amount resulting from a reassessment or the tax amount resulting from a determination; the same applies hereinafter with respect to the mineral product tax), a municipal tax collection official must collect it, with the day on which one month has elapsed from the day on which notice was given under paragraph (4) of that Article as the due date for payment.

②In the case referred to in the preceding paragraph, the official must collect the shortfall amount with the addition of an amount of delinquency charge equivalent to the amount calculated by multiplying it by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the due date for payment under the preceding paragraph or the period from the day following that due date for payment up to the day on which one month has elapsed), according to the number of days in the period from the day following the due date for payment under Article 521 (if there has been an extension of the due date for payment, the due date for payment so extended; the same applies hereinafter with respect to the mineral product tax) to the date of payment.

③If the mayor of the municipality finds that there were unavoidable grounds for the taxpayer's having been subject to a reassessment or determination under Article 533, paragraph (1) or (2), the mayor may reduce or exempt the amount of delinquency charge under the preceding paragraph.

①If a taxpayer of the mineral product tax pays the tax after the due date for payment under Article 521, the taxpayer must pay it with the addition of an amount of delinquency charge equivalent to the amount calculated by multiplying the tax amount by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the day on which one month has elapsed from the day following that due date for payment), according to the number of days in the period from the day following the due date for payment under that Article to the date of payment.

②If the mayor of the municipality finds that there were unavoidable grounds for the taxpayer's failure to pay the tax by the due date for payment under Article 521, the mayor may reduce or exempt the amount of delinquency charge under the preceding paragraph.

①In the case where a return has been submitted by the deadline for filing the return (including the case where a return has been submitted after the deadline for filing the return and the proviso to the following paragraph or paragraph (8) applies; the same applies hereinafter in this paragraph), when a reassessment has been made under Article 533, paragraph (1) or (3), the mayor of the municipality, if the mayor finds that there were no justifiable grounds for the error in the amount of the tax base or the tax amount relating to the return before that reassessment, must collect an amount of additional charge for understatement equivalent to the amount calculated by multiplying the shortfall amount resulting from that reassessment (hereinafter in this paragraph referred to as the "covered tax shortfall") by a rate of 10 percent (where that covered tax shortfall (where, before that reassessment, a reassessment had been made concerning the mineral product tax relating to that reassessment, the amount obtained by adding to it the total of the shortfall amounts resulting from the earlier reassessment (the amount after deducting the shortfall amount resulting from the 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 relating to the return before that reassessment, and, where there has been a reassessment reducing the tax amount to be paid for that mineral product tax or a change of the original disposition by a ruling or judgment on a request for review or an action relating to the reassessment, the amount after deducting the amount equivalent to the tax amount reduced thereby)) exceeds the larger of the amount equivalent to the tax amount relating to the return in the case where it was submitted by the deadline for filing the return and 500,000 yen, the amount obtained by adding the amount calculated by multiplying the amount equivalent to the excess portion (where the covered tax shortfall is less than the amount equivalent to the excess portion, the covered tax shortfall) by a rate of 5 percent).

②In any of the following cases, the mayor of the municipality must collect an amount of additional charge for failure to file equivalent to the amount calculated by multiplying the tax amount to be paid by the return, determination or reassessment prescribed in the relevant 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 failure to submit the return by the deadline for filing the return.

③In the case falling under the preceding paragraph (excluding the case where the proviso to that paragraph or paragraph (8) applies; the same applies in the following paragraph and paragraph (5)), where the tax amount payable 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 payable under a return filed after the deadline for filing the return relating to that mineral product tax, made before the reassessment prescribed in those provisions, or under a reassessment or determination under Article 533, paragraphs (1) through (3) (where there has been a reassessment reducing the tax amount payable, or a change of the original disposition by a ruling or judgment on a request for review or an action relating to the reassessment, the amount after deducting the amount equivalent to the tax amount of the portion reduced thereby; referred to as the "cumulative paid tax amount" in the following paragraph); referred to as the "cumulative paid 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 that paragraph, to be the amount obtained by adding, to the amount calculated under that paragraph, the amount calculated by multiplying the amount equivalent to the excess portion (where the tax amount payable prescribed in that paragraph is less than the amount equivalent to the excess portion, that tax amount payable) by a rate of 5 percent.

④In the case falling under paragraph (2), where the cumulative paid tax amount after addition (where, among the facts that formed the basis for calculating that cumulative paid tax amount after addition, there is any that is found not to have been included in the basis for calculating the tax amount before the return, determination or reassessment prescribed in each item of that paragraph for reasons not attributable to the taxpayer, 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 paid 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 paid tax amount into the amounts listed in those items and multiplying each amount by the rate specified in the relevant item.

⑤In the case falling under paragraph (2), if any of the following items applies, the amount of the additional charge for failure to file prescribed in that paragraph is, notwithstanding the preceding three paragraphs, the amount obtained by adding, to the amount calculated under those provisions, the amount calculated by multiplying the tax amount to be paid as prescribed in paragraph (2) by a rate of 10 percent:

⑥In the case where a return is filed after the deadline for filing the return, if the filing was not made with foreknowledge that a determination would be made upon an examination by the mayor of the municipality regarding the mineral product tax relating to that return, the amount of additional charge for failure to file prescribed in paragraph (2) on the tax amount relating to that return is, notwithstanding paragraphs (2) through (4), to be an amount equivalent to the amount calculated by multiplying that tax amount by a rate of 5 percent.

⑦The mayor of the municipality must, without delay, notify the taxpayer when the mayor 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).

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.