In any of the following cases, the person who committed the violation is punished by imprisonment for 10 years or less or a fine of 10 million yen or less, or both.
次の各号のいずれかに該当する場合には、その違反行為をした者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。
when a person has evaded consumption tax, or attempted to evade consumption tax on taxable goods taken out of a bonded area, by deceit or other wrongful act;
when a person has received, by deceit or other wrongful act, a refund under the provisions of Article 52, paragraph (1) or Article 53, paragraph (1) or (2), or a refund under the provisions of Article 54, paragraph (1) or Article 55, paragraph (2) or (3) (limited to a refund resulting from a reassessment (meaning a reassessment under Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of the Act on General Rules for National Taxes) based on a request for reassessment under Article 23, paragraph (1) (Request for Reassessment) of that Act).
An attempt to commit the offense set forth in item (ii) of the preceding paragraph (limited to the case where a return under Article 52, paragraph (1) that states the shortfall prescribed in that paragraph, or a written request for reassessment under Article 23, paragraph (3) of the Act on General Rules for National Taxes (limited to one by which a person seeks to receive a refund under Article 54, paragraph (1)), has been submitted) is punished.
前項第二号の罪の未遂（第五十二条第一項に規定する不足額の記載のある同項の申告書又は国税通則法第二十三条第三項の更正請求書（第五十四条第一項の規定による還付を受けようとするものに限る。）を提出した場合に限る。）は、罰する。
In the case where the amount equivalent to the consumption tax on taxable transfers, etc. of assets and specified taxable purchases, or the amount equivalent to the refund, relating to the offenses under the preceding two paragraphs (excluding those relating to the case where a person has evaded or attempted to evade consumption tax on taxable goods taken out of a bonded area as prescribed in paragraph (1), item (i)) exceeds 10 million yen, the fine under the preceding two paragraphs may, in light of the circumstances, be an amount exceeding 10 million yen and equal to or less than the amount equivalent to that consumption tax or the amount equivalent to that refund.
In the case where 10 times the amount equivalent to the consumption tax on taxable goods taken out of a bonded area relating to the offense under paragraph (1) (limited to those relating to the case where a person has evaded or attempted to evade consumption tax on taxable goods taken out of a bonded area as prescribed in item (i) of that paragraph) exceeds 10 million yen, the fine under that paragraph may, in light of the circumstances, be an amount exceeding 10 million yen and equal to or less than the amount equivalent to 10 times the amount equivalent to that consumption tax.
In addition to what is prescribed in paragraph (1), item (i), if a person evades consumption tax by failing to submit a return under Article 45, paragraph (1) by the deadline for filing, the person who committed the violation is punished by imprisonment for five years or less or a fine of 5 million yen or less, or both.
In the case where the amount equivalent to the consumption tax on taxable transfers, etc. of assets and specified taxable purchases relating to the offense under the preceding paragraph exceeds 5 million yen, the fine under that paragraph may, in light of the circumstances, be an amount exceeding 5 million yen and equal to or less than the amount equivalent to that consumption tax.