A person who falls under any one of the following items is punished by a civil fine of not more than one million yen:
次のいずれかに該当する者は、百万円以下の過料に処する。
a person who fails to make a report or makes a false report in violation of the provisions of Article 946, paragraph (3);
第九百四十六条第三項の規定に違反して、報告をせず、又は虚偽の報告をした者
a person who, in violation of the provisions of Article 951, paragraph (1), fails to keep financial statements, etc. (meaning the financial statements, etc. prescribed in that paragraph; the same applies hereinafter) or fails to state or record matters to be stated or recorded in financial statements, etc. or states or records false matters; or
第九百五十一条第一項の規定に違反して、財務諸表等（同項に規定する財務諸表等をいう。以下同じ。）を備え置かず、又は財務諸表等に記載し、若しくは記録すべき事項を記載せず、若しくは記録せず、若しくは虚偽の記載若しくは記録をした者
a person who refuses any one of the requests set forth in the items of Article 951, paragraph (2) or the items of Article 955, paragraph (2) without justifiable grounds.
正当な理由がないのに、第九百五十一条第二項各号又は第九百五十五条第二項各号に掲げる請求を拒んだ者