Additional tax - additional tax

A type of administrative penalty imposed when a national taxpayer fails to fulfill his or her obligations under tax law. It was established to promote the establishment and development of the self-assessment system and collection and payment systems such as withholding tax, and is added to the amount of the main tax when the obligation to report and collect and pay is not fulfilled properly. The National Tax General Law prescribes the following four types.

(1) Penalty for underreporting If a tax return is filed within the deadline and an amended tax return is filed or amended, a penalty for underreporting of 10% of the tax payable will be imposed. If the tax payable exceeds the tax return filed within the deadline or 500,000 yen, whichever is greater, the amount of the penalty for underreporting will be 5% of the tax payable.

(2) Penalty for non-filing If a return is not filed within the statutory filing deadline, a penalty for non-filing of 15% of the tax due will be imposed. If the amount of tax due exceeds 500,000 yen, the penalty will be increased by 5% of the excess amount.

(3) Additional tax on non-payment This is imposed when national tax withheld at source is not paid within the statutory deadline. If national tax withheld at source is not paid in full by the statutory payment deadline, a additional tax on non-payment of 10% of the tax amount will be levied. If the tax is paid after the statutory payment deadline, the additional tax on non-payment will be 5%.

(4) Heavy Additional Taxes In cases where the provisions of the underreporting penalty apply, if the taxpayer has submitted a tax return while concealing or falsifying the facts that should be the basis for the calculation of the tax base, etc., or the amount of tax, etc., a heavy additional tax of 35% of the tax amount will be imposed instead of the underreporting penalty. In cases where the provisions of the non-filing penalty apply, if the taxpayer has submitted a tax return while concealing or falsifying the facts that should be the basis for the calculation of the tax base, etc., or the amount of tax, etc., and has not submitted a tax return by the statutory filing deadline, or has submitted a tax return after the statutory filing deadline, a heavy additional tax of 40% of the tax amount will be imposed instead of the non-filing penalty.

[Masatoshi Hayashi]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

国税の納税義務者が税法上の義務を果たさなかったときに課される行政罰の一種。申告納税制度および源泉徴収などの徴収納付制度の定着と発展を図るために設けられたもので、申告義務および徴収納付義務が適正になされない場合に本税額に付加的に加算されて徴収される。国税通則法には次の4種類が定められている。

(1)過少申告加算税　期限内申告書が提出された場合において、修正申告書の提出または更正があったときは、納付すべき税額の10％の過少申告加算税が課される。納付すべき税額が期限内申告税額と50万円とのいずれか多い金額を超えるときは、過少申告加算税の額は、納付すべき税額の5％を加算した金額となる。

(2)無申告加算税　法定申告期限内に申告がなされなかった場合に課され、納付すべき税額の15％の無申告加算税が課される。納付すべき税額が50万円を超えるときは、超える部分に相当する税額の5％を加算した金額となる。

(3)不納付加算税　源泉徴収などによる国税が法定期限以内に納付されなかった場合に課され、源泉徴収等による国税がその法定納期限までに完納されなかった場合には、税額の10％の不納付加算税を徴収する。法定納期限後に納付された場合は、5％である。

(4)重加算税　過少申告加算税の規定に該当する場合において、納税者が課税標準等または計算の基礎となるべき事実を隠蔽(いんぺい)または仮装し納税申告書を提出していたときは、過少申告加算税にかえ、税額の35％の重加算税が課される。無申告加算税の規定に該当する場合において、納税者が課税標準等または税額等の計算の基礎となるべき事実を隠蔽または仮装し、法定申告期限までに納税申告書を提出せず、または法定申告期限後に納税申告書を提出していたときは、無申告加算税にかえ、税額の40％の重加算税が課される。

［林　正寿］

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