①If a taxpayer of a non-statutory earmarked tax or a special collection agent pays the tax (including an amount of tax increased by an amendment under Article 733-14, paragraph (2); the same applies hereinafter in this Article) or remits a remittance after the due date for payment (if there has been an extension of the due date for payment, the due date for payment so extended; the same applies hereinafter in this Section), the taxpayer or special collection agent must pay or remit it with the addition of an amount of delinquency charge equivalent to the amount calculated by multiplying that amount of tax or amount of remittance 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 (or, for an amount of tax increased by an amendment under Article 733-14, paragraph (2), the period up to the day on which the amended return under Article 733-14, paragraph (2) was filed or the period up to the day on which one month has elapsed from the day following that day)), according to the number of days in the period from the day following that due date for payment to the date of payment or remittance.

②Where the head of the local government finds that there are unavoidable grounds for a taxpayer or special collection agent not having paid the tax or not having remitted the remittance by the due date for payment, the head may reduce or exempt the amount of delinquency charge under the preceding paragraph.

①Where a person has evaded all or part of a non-statutory earmarked 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.

②Where a person has failed to remit all or part of the remittance relating to a non-statutory earmarked tax that is to be collected and remitted under the provisions of Article 733-15, 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), where a person has evaded all or part of a non-statutory earmarked tax by failing to make a declaration or report on matters to be declared or reported pursuant to the provisions of Article 733-10, 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 corporation, or an agent, employee or other worker of a corporation or a person, has committed a violation under paragraph (1), (2) or (4) in connection with the business or property of that corporation or person, in addition to punishing the offender, the fines prescribed in those paragraphs are to be imposed on that corporation or person.

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 fails to pay in full the local government levies relating to a non-statutory earmarked tax by the due date for payment (in the case of a reassessment or determination, the due date for payment of the shortfall amount; the same applies hereinafter in this Section), a tax collection official of the local government 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 local government with special circumstances may specify, by Prefectural or Municipal Ordinance of the local government concerned, a period different from the period prescribed in the preceding paragraph.

When a tax collection official of a local government has issued a demand letter, the official may collect a fee as provided by the Prefectural or Municipal Ordinance of the local government in question.

①If a person delinquent in payment of a non-statutory earmarked tax falls under any one of the following items, a tax collection official of the local government must seize the property of the person delinquent in payment with respect to the local government levies relating to that non-statutory earmarked tax:

②Where the preceding paragraph is 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, after the due date for payment of the local government levies relating to the non-statutory earmarked tax and by the day on which the 10 days prescribed in paragraph (1), item (i) have elapsed, a fact falling under any one of the items of Article 13-2, paragraph (1) has arisen with respect to a person delinquent in payment who has received a demand, a tax collection official of the local government may seize that person's property immediately.

④If a compulsory liquidation procedure has been carried out with respect to the property of a person delinquent in payment, a tax collection official of the local government must make a request for share distribution to the enforcement agency (in the case of a request for share distribution of local government levies relating to a non-statutory earmarked tax for a claim set forth in Article 114, item (i) of the Bankruptcy Act, the court handling the bankruptcy case relating to that request for share distribution) with respect to the delinquent local government levies relating to the non-statutory earmarked tax.

⑤Where a tax collection official of a local government is able to make a seizure under the provisions of paragraphs (1) through (3), and the property of the person delinquent in payment that falls under any item of Article 86, paragraph (1) of the National Tax Collection Act has already been seized through delinquent tax collection procedures for the local government levies of another local government or for national taxes, or through a disposition carried out in accordance with the rules for those procedures, a request for share distribution regarding that property may be made by participatory seizure.

⑥Delinquent tax collection procedures for local government levies relating to a non-statutory earmarked tax, including those provided for in the preceding paragraphs, are carried out in accordance with the rules for delinquent tax collection procedures prescribed in the National Tax Collection Act.

⑦Dispositions under the preceding paragraphs may also be carried out outside the area of the local government in question.

①If a taxpayer of a non-statutory earmarked tax or a special collection agent, with the purpose of evading the execution of delinquent tax collection procedures, conceals or damages the person's property, disposes of it to the detriment of the local government, or commits an act of falsely increasing the burdens on that property, or alters its existing condition and thereby diminishes the value of that property or commits an act of 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 referred to in Article 733-24, paragraph (6), a person who makes a false statement on a matter to be stated to the head of the local government in accordance with the provisions of Article 99-2 of the National Tax Collection Act (including as applied mutatis mutandis pursuant to 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.

①Where a local government intends to collect a non-statutory earmarked tax by collection by stamps, it must have the taxpayer pay the tax with stamps issued by that local government. In this case, the local government may, in lieu of stamps, have stamps affixed to documents or other articles certifying that an obligation to pay that non-statutory earmarked tax has arisen, or affix a tax-paid seal after receiving payment in cash equivalent to the face value of the stamps.

②Where a taxpayer has affixed stamps, the local government or special collection agent must clearly cancel them with the seal of that local government or the seal or signature of the special collection agent, across the paper or other article on which the stamps are affixed and the design of the stamps.

③The handling of the stamps under paragraph (1) must be provided for by the Prefectural or Municipal Ordinance of the local government in question.