A person liable for a municipal non-statutory ordinary tax must, in accordance with the Municipal Ordinance of the municipality, file a return or make a report concerning the matters specified in that Ordinance in connection with the assessment and collection of that municipal non-statutory ordinary tax.

①If a false return or report is made on matters to be declared or reported pursuant to the provisions of the preceding Article, 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 municipality may provide, in its Municipal Ordinance, that a non-penal fine of not more than 100,000 yen is imposed on a person liable for a municipal non-statutory ordinary tax who, without justifiable grounds, has failed to file a return or make a report on matters that are to be filed or reported under Article 681.

The mayor of the municipality may reduce or exempt the municipal non-statutory ordinary tax, in accordance with the Municipal Ordinance of the municipality, only for a person whom the mayor finds to need a reduction or exemption of the municipal non-statutory ordinary tax where there are special circumstances such as a natural disaster, a person who receives public or private assistance for living on account of poverty, and any other person who has special circumstances; provided, however, that this does not apply to a special collection agent.

①A taxpayer who is to file and pay a municipal non-statutory ordinary tax must submit to the mayor of the municipality, by the due date for payment specified by the Municipal Ordinance of the municipality, a return stating the tax base amount for the period specified by that Ordinance, the tax amount and other matters specified by that Ordinance, and pay the declared tax amount to the municipality.

②A person who has filed a return under the preceding paragraph and who must amend the tax base amount or tax amount relating to that return after filing it must, without delay, file an amended return in the form specified by the Municipal Ordinance of the municipality, and, if there is a tax amount increased by the amendment, pay it.

①Where a municipal non-statutory ordinary tax is to be collected by special collection, a person in a convenient position to collect that municipal non-statutory ordinary tax must be designated as a special collection agent by the Municipal Ordinance of the municipality and made to collect it.

②The special collection agent referred to in the preceding paragraph bears the obligation to submit to the mayor of the municipality, by the due date for payment of that municipal non-statutory ordinary tax, a remittance return stating the tax base amount and tax amount relating to the municipal non-statutory ordinary tax to be collected and other matters specified by that Ordinance, and to remit the remittance to the municipality.

③With respect to the portion of the remittance remitted under the preceding paragraph that corresponds to tax which the taxpayer of the municipal non-statutory ordinary tax has not paid to the special collection agent, the special collection agent has a right to reimbursement against that taxpayer.

④Where a special collection agent has brought an action based on the right to reimbursement under the preceding paragraph, a municipal tax collection official must provide evidence and other necessary assistance, except in relation to official secrets.

①If a remittance return under paragraph (2) of the preceding Article (including a return under Article 684-2, paragraph (1); the same applies hereinafter with respect to municipal non-statutory ordinary taxes) or an amended return under Article 684-2, paragraph (2) has been filed, and the tax base amount or tax amount relating to the remittance return (including a declaration under Article 684-2, paragraph (1); the same applies hereinafter with respect to municipal non-statutory ordinary taxes) or the amended return differs from what the mayor of the municipality has found by examination, the mayor may reassess it.

②If a taxpayer or special collection agent has not filed the remittance return under the preceding paragraph, the mayor of the municipality may determine, by examination, the tax base amount and tax amount that should have been reported in the remittance return.

③The mayor of the municipality may reassess the tax base amount or tax amount reassessed or determined under the preceding two paragraphs only where the mayor discovers by examination that it is excessive, or that it is insufficient and the insufficiency is due to fraud or other wrongful act of the taxpayer or special collection agent.

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

①If a reassessment or determination under paragraphs (1) to (3) of the preceding Article has been made and there is a shortfall amount (meaning the shortfall in the tax or remittance resulting from a reassessment, or the tax amount or amount of remittance resulting from a determination; the same applies hereinafter with respect to municipal non-statutory ordinary taxes), a municipal tax collection official must collect it, with the day on which one month has elapsed from the day on which the notification under paragraph (4) of that Article was given as the due date for payment.

②In the case referred to in the preceding paragraph, an amount of delinquency charge calculated by multiplying the shortfall amount by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the due date for payment referred to in the preceding paragraph or the period up to the day on which one month elapses 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 Article 684-2, paragraph (1) or Article 685, paragraph (2) (where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter with respect to municipal non-statutory ordinary taxes) to the day of payment or remittance, must be added to the shortfall amount and collected.

③If the mayor of the municipality finds that there is an unavoidable reason for a taxpayer or special collection agent having received a reassessment or determination under paragraph (1) or (2) of the preceding Article, the mayor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.