(1) If a a person subject to double-entry bookkeeping who has included expenses related to business-use passenger vehicles, etc. in necessary expenses in accordance with Article 33-2 (1) through (3) fails to submit a statement of expenses related to business-use passenger vehicles, etc. (hereafter referred to as "statement" in this paragraph), or submits an inaccurate statement, the person shall pay a penalty tax as described in the following classifications, in addition to the final tax amount on global income for the relevant taxable period:
1. If the person fails to submit a statement: 1/100 of the amount included in necessary expenses by the person subject to double-entry bookkeeping, as expenses related to business-use passenger vehicles, etc. when filing a report under Article 70 or Article 70-2;
2. If the person submits an inaccurate statement: 1/100 of the amount inaccurately indicated on the statement by the person subject to double-entry bookkeeping, of the amount included in necessary expenses, as expenses related business-use passenger vehicles, etc. when filing a report under Article 70 or Article 70-2.
(2) The penalty tax mentioned in paragraph (1) shall be applied even when there is no calculated tax on global income.[This Article Newly Inserted on Dec. 8, 2021]