# 地方税法 / Local Tax Act — 第三百二十八条の十二 (Article 328-12)

This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-328-12. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第三百二十八条の十二 (Article 328-12)（分離課税に係る所得割の納入金の重加算金） — address `art-328-12`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-328-12
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-328-12
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

---

### 第三百二十八条の十二（分離課税に係る所得割の納入金の重加算金） — Substantial Additional Charge on Remittance of Separately Taxed Income Levy
<sup>caption: machine translation, not official</sup>
<sup>art-328-12 · https://japanlaw.org/ja/local-tax-act/art-328-12 · https://japanlaw.org/l/325AC0000000226/art-328-12</sup>

    **第一項**  前条第一項の規定に該当する場合において、特別徴収義務者が課税標準額の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装した事実に基づいて納入申告書又は第二十条の九の三第三項に規定する更正請求書（次項において「更正請求書」という。）を提出したときは、市町村長は、政令で定めるところにより、前条第一項に規定する過少申告加算金に代えて、その計算の基礎となるべき更正による不足金額に百分の三十五の割合を乗じて計算した金額に相当する重加算金額を徴収しなければならない。
    <sup>art-328-12/par-1 · https://japanlaw.org/ja/local-tax-act/art-328-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-1</sup>
    In the case falling under paragraph (1) of the preceding Article, if a special collection agent conceals or disguises all or part of the facts that are to be the basis for calculating the amount of the tax base, and files a remittance return or the written request for reassessment prescribed in Article 20-9-3, paragraph (3) (referred to as the "written request for reassessment" in the following paragraph) based on the facts so concealed or disguised, the mayor of the municipality must, as provided by Cabinet Order, collect, in lieu of the amount of additional charge for understatement prescribed in paragraph (1) of the preceding Article, an amount of substantial additional charge equivalent to the amount calculated by multiplying the shortfall amount resulting from the reassessment that is to be the basis for that calculation by a rate of 35 percent.
    <sup>machine translation, not official</sup>

    **第二項**  前条第二項の規定に該当する場合（同項ただし書の規定の適用がある場合を除く。）において、特別徴収義務者が課税標準額の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装した事実に基づいて納入申告書の提出期限までにこれを提出せず、又は納入申告書の提出期限後にその提出をし、若しくは更正請求書を提出したときは、市町村長は、同項に規定する不申告加算金に代えて、その計算の基礎となるべき税額に百分の四十の割合を乗じて計算した金額に相当する重加算金額を徴収しなければならない。
    <sup>art-328-12/par-2 · https://japanlaw.org/ja/local-tax-act/art-328-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-2</sup>
    In the case falling under paragraph (2) of the preceding Article (excluding the case where the proviso to that paragraph applies), if a special collection agent conceals or disguises all or part of the facts that are to be the basis for calculating the amount of the tax base, and, based on the facts so concealed or disguised, does not file a remittance return by the deadline for filing, or files a remittance return after the deadline for filing, or files a written request for reassessment, the mayor of the municipality must, in lieu of the amount of additional charge for failure to file prescribed in that paragraph, collect an amount of substantial additional charge equivalent to the amount calculated by multiplying the tax amount that is to be the basis for that calculation by a rate of 40 percent.
    <sup>machine translation, not official</sup>

    **第三項**  前二項の規定に該当する場合において、次の各号のいずれか（第一項の規定に該当する場合にあつては、第一号）に該当するときは、前二項に規定する重加算金額は、これらの規定にかかわらず、これらの規定により計算した金額に、第一項の規定に該当するときは同項に規定する計算の基礎となるべき更正による不足金額に、前項の規定に該当するときは同項に規定する計算の基礎となるべき税額に、それぞれ百分の十の割合を乗じて計算した金額を加算した金額とする。
    <sup>art-328-12/par-3 · https://japanlaw.org/ja/local-tax-act/art-328-12/par-3 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-3</sup>
    In the case falling under the preceding two paragraphs, when any of the following items applies (item (i) in the case falling under paragraph (1)), the amount of substantial additional charge prescribed in the preceding two paragraphs is, notwithstanding those paragraphs, the amount calculated under those paragraphs plus the amount calculated by multiplying, by a rate of 10 percent, in the case falling under paragraph (1), the shortfall amount due to the reassessment forming the basis for calculation prescribed in that paragraph, and in the case falling under the preceding paragraph, the tax amount forming the basis for calculation prescribed in that paragraph.
    <sup>machine translation, not official</sup>

      **一**  前二項に規定する課税標準額の計算の基礎となるべき事実で隠蔽し、又は仮装されたものに基づき納入申告書の提出期限後のその提出又は第三百二十八条の九第一項から第三項までの規定による更正若しくは決定があつた日の前日から起算して五年前の日までの間に、分離課税に係る所得割について、不申告加算金等を徴収されたことがある場合
      <sup>art-328-12/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/art-328-12/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-3/item-1</sup>
      in the case where, during the period up to the day five years before the day preceding the day on which, based on the concealed or disguised facts that are to be the basis for calculating the amount of the tax base prescribed in the preceding two paragraphs, the remittance return was filed after the deadline for filing, or a reassessment or determination under Article 328-9, paragraphs (1) to (3) was made, an additional charge for failure to file, etc. has been collected with respect to the separately taxed income levy;
      <sup>machine translation, not official</sup>

      **二**  納入申告書の提出期限後のその提出又は第三百二十八条の九第一項から第三項までの規定による更正若しくは決定に係る分離課税に係る所得割の特別徴収義務が成立した日の属する年の前年及び前々年に特別徴収義務が成立した分離課税に係る所得割について、特定不申告加算金等を徴収されたことがあり、又は特定不申告加算金等に係る決定をすべきと認める場合
      <sup>art-328-12/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/art-328-12/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-3/item-2</sup>
      in the case where a specified additional charge for failure to file, etc. has been collected with respect to the separately taxed income levy for which special collection obligation arose in the year preceding, and the year before the year preceding, the year containing the day on which the special collection obligation arose for the separately taxed income levy relating to the remittance return filed after the deadline for filing, or a reassessment or determination under Article 328-9, paragraphs (1) to (3), or it is found that a determination should be made regarding a specified additional charge for failure to file, etc.
      <sup>machine translation, not official</sup>

    **第四項**  市町村長は、前二項の規定に該当する場合において、納入申告書の提出について前条第六項に規定する事由があるときは、当該納入申告書に係る分離課税に係る所得割の額を基礎として計算した重加算金額を徴収しない。
    <sup>art-328-12/par-4 · https://japanlaw.org/ja/local-tax-act/art-328-12/par-4 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-4</sup>
    In the case falling under the preceding two paragraphs, if there are grounds prescribed in paragraph (6) of the preceding Article with respect to the filing of the remittance return, the mayor of the municipality does not collect the amount of substantial additional charge calculated on the basis of the amount of the separately taxed income levy relating to that remittance return.
    <sup>machine translation, not official</sup>

    **第五項**  市町村長は、第一項又は第二項の規定により徴収すべき重加算金額を決定した場合には、遅滞なく、これを特別徴収義務者に通知しなければならない。
    <sup>art-328-12/par-5 · https://japanlaw.org/ja/local-tax-act/art-328-12/par-5 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-5</sup>
    When the mayor of the municipality has determined the amount of substantial additional charge to be collected pursuant to paragraph (1) or (2), the mayor must notify the special collection agent of it without delay.
    <sup>machine translation, not official</sup>

---

## Cites
- art-328-12/par-1: 前条第一項 → 地方税法 第三百二十八条の十一第一項 (Article 328-11, paragraph (1)), art-328-11/par-1 — https://japanlaw.org/ja/local-tax-act/art-328-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-11/par-1
- art-328-12/par-1: 第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/ja/local-tax-act/art-20-9-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-3
- art-328-12/par-1: 次項 → 地方税法 第三百二十八条の十二第二項 (Article 328-12, paragraph (2)), art-328-12/par-2 — https://japanlaw.org/ja/local-tax-act/art-328-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-2
- art-328-12/par-2: 前条第二項 → 地方税法 第三百二十八条の十一第二項 (Article 328-11, paragraph (2)), art-328-11/par-2 — https://japanlaw.org/ja/local-tax-act/art-328-11/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-11/par-2
- art-328-12/par-3: 前二項 → 地方税法 第三百二十八条の十二第一項 (Article 328-12, paragraph (1)), art-328-12/par-1 — https://japanlaw.org/ja/local-tax-act/art-328-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-1
- art-328-12/par-3: 前二項 → 地方税法 第三百二十八条の十二第二項 (Article 328-12, paragraph (2)), art-328-12/par-2 — https://japanlaw.org/ja/local-tax-act/art-328-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-2
- art-328-12/par-3: 第一号 → 地方税法 第三百二十八条の十二第三項第一号 (Article 328-12, paragraph (3), item (i)), art-328-12/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/art-328-12/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-3/item-1
- art-328-12/par-3/item-1: 前二項 → 地方税法 第三百二十八条の十二第一項 (Article 328-12, paragraph (1)), art-328-12/par-1 — https://japanlaw.org/ja/local-tax-act/art-328-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-1
- art-328-12/par-3/item-1: 前二項 → 地方税法 第三百二十八条の十二第二項 (Article 328-12, paragraph (2)), art-328-12/par-2 — https://japanlaw.org/ja/local-tax-act/art-328-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-2
- art-328-12/par-3/item-1: 第三百二十八条の九第一項から第三項まで → 地方税法 第三百二十八条の九第一項 (Article 328-9, paragraph (1)), art-328-9/par-1 — https://japanlaw.org/ja/local-tax-act/art-328-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-9/par-1
- art-328-12/par-3/item-1: 第三百二十八条の九第一項から第三項まで → 地方税法 第三百二十八条の九第二項 (Article 328-9, paragraph (2)), art-328-9/par-2 — https://japanlaw.org/ja/local-tax-act/art-328-9/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-9/par-2
- art-328-12/par-3/item-1: 第三百二十八条の九第一項から第三項まで → 地方税法 第三百二十八条の九第三項 (Article 328-9, paragraph (3)), art-328-9/par-3 — https://japanlaw.org/ja/local-tax-act/art-328-9/par-3 · https://japanlaw.org/l/325AC0000000226/art-328-9/par-3
- art-328-12/par-3/item-2: 第三百二十八条の九第一項から第三項まで → 地方税法 第三百二十八条の九第一項 (Article 328-9, paragraph (1)), art-328-9/par-1 — https://japanlaw.org/ja/local-tax-act/art-328-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-9/par-1
- art-328-12/par-3/item-2: 第三百二十八条の九第一項から第三項まで → 地方税法 第三百二十八条の九第二項 (Article 328-9, paragraph (2)), art-328-9/par-2 — https://japanlaw.org/ja/local-tax-act/art-328-9/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-9/par-2
- art-328-12/par-3/item-2: 第三百二十八条の九第一項から第三項まで → 地方税法 第三百二十八条の九第三項 (Article 328-9, paragraph (3)), art-328-9/par-3 — https://japanlaw.org/ja/local-tax-act/art-328-9/par-3 · https://japanlaw.org/l/325AC0000000226/art-328-9/par-3
- art-328-12/par-4: 前二項 → 地方税法 第三百二十八条の十二第二項 (Article 328-12, paragraph (2)), art-328-12/par-2 — https://japanlaw.org/ja/local-tax-act/art-328-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-2
- art-328-12/par-4: 前二項 → 地方税法 第三百二十八条の十二第三項 (Article 328-12, paragraph (3)), art-328-12/par-3 — https://japanlaw.org/ja/local-tax-act/art-328-12/par-3 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-3
- art-328-12/par-4: 前条第六項 → 地方税法 第三百二十八条の十一第六項 (Article 328-11, paragraph (6)), art-328-11/par-6 — https://japanlaw.org/ja/local-tax-act/art-328-11/par-6 · https://japanlaw.org/l/325AC0000000226/art-328-11/par-6
- art-328-12/par-5: 第一項 → 地方税法 第三百二十八条の十二第一項 (Article 328-12, paragraph (1)), art-328-12/par-1 — https://japanlaw.org/ja/local-tax-act/art-328-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-1
- art-328-12/par-5: 第二項 → 地方税法 第三百二十八条の十二第二項 (Article 328-12, paragraph (2)), art-328-12/par-2 — https://japanlaw.org/ja/local-tax-act/art-328-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-2

## Cited by

14 provisions cite this one. No official source publishes this direction.

- 地方税法 第四十一条第三項（個人の道府県民税の賦課徴収） — https://japanlaw.org/ja/local-tax-act/art-41/par-3 · https://japanlaw.org/l/325AC0000000226/art-41/par-3
- 地方税法 第三百二十八条の十第一項（分離課税に係る所得割の不足金額及びその延滞金の徴収） — https://japanlaw.org/ja/local-tax-act/art-328-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-10/par-1
- 地方税法 第三百二十八条の十一第五項第一号（分離課税に係る所得割の納入金の過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-328-11/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-328-11/par-5/item-1
- 地方税法 第三百二十八条の十一第五項第二号（分離課税に係る所得割の納入金の過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-328-11/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-328-11/par-5/item-2
- 地方税法 第三百二十八条の十二第一項（分離課税に係る所得割の納入金の重加算金） — https://japanlaw.org/ja/local-tax-act/art-328-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-1
- 地方税法 第三百二十八条の十二第三項（分離課税に係る所得割の納入金の重加算金） — https://japanlaw.org/ja/local-tax-act/art-328-12/par-3 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-3
- 地方税法 第三百二十八条の十二第三項第一号（分離課税に係る所得割の納入金の重加算金） — https://japanlaw.org/ja/local-tax-act/art-328-12/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-3/item-1
- 地方税法 第三百二十八条の十二第四項（分離課税に係る所得割の納入金の重加算金） — https://japanlaw.org/ja/local-tax-act/art-328-12/par-4 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-4
- 地方税法 第三百二十八条の十二第五項（分離課税に係る所得割の納入金の重加算金） — https://japanlaw.org/ja/local-tax-act/art-328-12/par-5 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-5
- 地方税法 第三百二十八条の十五第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/art-328-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-15/par-1
- 地方税法 附則第三条第一項（過少申告加算金、不申告加算金又は重加算金に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-3/par-1
- 地方税法 附則第十六条第五項（市町村民税等に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-16/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-5
- 地方税法 附則第十四条第五項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14/par-5
- 地方税法 附則第十八条第一項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-18/par-1

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-040, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-123, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27