①A taxpayer or special collection agent of municipal non-statutory ordinary tax who pays that tax (including the tax amount increased by the modification under Article 684-2, paragraph (2); the same applies hereinafter in this Article) or remits the remittance after the due date for payment (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 tax) must pay or remit it together with an amount of delinquency charge equivalent to the amount calculated by multiplying that tax amount or amount of remittance by a rate of 14.6 percent per annum (for the period up to the day on which one month elapses from the day following that due date for payment (for the tax amount increased by the modification under Article 684-2, paragraph (2), the period up to the day on which the amended return under Article 684-2, paragraph (2) was filed or the period up to the day on which one month elapses from the day following that day), 7.3 percent per annum), according to the number of days in the period from the day following that due date for payment until the date of payment or remittance.

②The mayor of the municipality may reduce or exempt the amount of delinquency charge under the preceding paragraph if the mayor finds that there are unavoidable grounds for the failure of the taxpayer or special collection agent to pay the tax or remit the remittance by the due date for payment.

①If a person evades all or part of municipal non-statutory ordinary tax 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 a person fails to remit all or part of the remittance relating to municipal non-statutory ordinary tax that is to be collected and remitted under Article 685, paragraph (2), 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 a person evades all or part of municipal non-statutory ordinary tax by failing to file or report matters that are to be filed or reported under Article 681, 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 juridical person, or an agent, employee or other worker of a juridical person or an individual, commits a violation under paragraph (1), (2) or (4) in connection with the business of that juridical person or individual, in addition to punishing the offender, the fine prescribed in the relevant paragraph is also imposed on that juridical person or individual.

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 municipal non-statutory ordinary tax by the due date for payment (where a reassessment or determination has been made, meaning the due date for payment of the deficiency amount; the same applies hereinafter with respect to municipal non-statutory ordinary 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.

②A municipality with special circumstances may specify, by Municipal Ordinance of the municipality, a period different from the period prescribed in the preceding paragraph.

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.

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

②Where the provisions of the preceding paragraph are 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".

③If, by the day on which the 10 days prescribed in paragraph (1), item (i) elapse after the due date for payment of local government levies on municipal non-statutory ordinary tax, a fact falling under any item of Article 13-2, paragraph (1) arises with respect to a person delinquent in payment who has received a demand, a municipal tax collection official may immediately seize that person's property.

④When a compulsory liquidation procedure has been conducted with respect to the property of a person delinquent in payment, a municipal tax collection official must make a request for share distribution, with respect to the delinquent local government levies on municipal non-statutory ordinary tax, to the enforcement agency (where the request for share distribution is made for local government levies on municipal non-statutory ordinary tax relating to a claim listed in Article 114, item (i) of the Bankruptcy Act, the court handling the bankruptcy case relating to that request for share distribution).

⑤In a case where the municipal tax collection official may effect seizure under paragraphs (1) through (3), if 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 in a delinquent tax collection procedure for local government levies of another local government or for national taxes, or in a disposition following the example of such a delinquent tax collection procedure, a request for share distribution with respect to that property may be made by participatory seizure.

⑥The delinquent tax collection procedures for local government levies on municipal non-statutory ordinary tax, including what is provided for in the preceding paragraphs, are to be carried out in accordance with the rules for the delinquent tax collection procedure under the National Tax Collection Act.

⑦A disposition under the preceding paragraphs may also be carried out outside the area of the municipality concerned.

①When a taxpayer or special collection agent of municipal non-statutory ordinary tax, for the purpose of evading the execution of delinquent tax collection procedures, conceals or damages his or her property, disposes of it to the detriment of the municipality, falsely increases the encumbrances on it, or alters its present state, thereby reducing the value of the property or increasing the expenses for the delinquent tax collection procedure relating to it, 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.

In the case under Article 695, paragraph (6), a person who makes a false statement on a matter that is to be stated to the mayor of the municipality in accordance with the rules of Article 99-2 of the National Tax Collection Act (including where applied mutatis mutandis under 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 municipality intends to collect a municipal non-statutory ordinary tax by collection by stamps, it must have the taxpayer pay the tax with stamps issued by that municipality. In this case, the municipality may substitute for the stamps by having stamps affixed to documents or other articles certifying that an obligation to pay that municipal non-statutory ordinary tax has arisen, or by affixing a tax-paid seal after receiving payment in cash equivalent to the face value of the stamps.

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

③The handling of the stamps under paragraph (1) must be provided for by the Municipal Ordinance of the municipality.