Chapter VI Penal Provisions
第六章 罰則
第六十四条
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.
第六十五条
In a case that falls under any of the following items, the person who committed the violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less:
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、一年以下の拘禁刑又は五十万円以下の罰金に処する。
when a person, in violation of the provisions of the main clause of Article 8, paragraph (4), has transferred or received the goods set out in that paragraph without obtaining the approval under the proviso to that paragraph (including holding the goods in order to be entrusted with, or to broker, the transfer or receipt, or having a person entrusted with the transfer or a person brokering it hold the goods for the purpose of transfer);
when a person has submitted, with false statements, a return under Article 42, paragraph (1), (4) or (6) that states the matters set out in the items of Article 43, paragraph (1);
when a person has failed to submit a return under Article 47, paragraph (2) by the deadline for filing, or has submitted a false return;
第四十七条第二項の規定による申告書をその提出期限までに提出せず、又は偽りの申告書を提出したとき。
when a person, in violation of Article 57-5, has delivered the documents set out in item (i) or (ii) of that Article, or has provided the electronic or magnetic record set out in item (iii) of that Article.
第六十六条
When a person, without justifiable grounds, has failed to submit by the deadline for filing a return under Article 45, paragraph (1) (excluding one without the amount of consumption tax set out in item (iv) of that paragraph) or a return under Article 47, paragraph (1), the person who committed the violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less; provided, however, that the punishment may be remitted in light of the circumstances.
第六十七条
Where a representative of a corporation (including the administrator of an association or foundation without legal personality), or an agent, employee or other worker of a corporation or person, commits a violation under the preceding three Articles with regard to the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in each of those Articles is imposed on that corporation or person.
In the case where a fine is imposed on a corporation or person under the preceding paragraph for a violation of Article 64, paragraph (1), (2) or (5), the period of prescription is governed by the period of prescription for the offenses under those provisions.
Where paragraph (1) applies to an association or foundation without legal personality, its representative or administrator represents the association or foundation without legal personality with regard to its procedural acts, and the provisions of Acts concerning criminal proceedings in which a corporation is the accused or the suspect apply mutatis mutandis.