If, without justifiable grounds, a return under the provisions of Article 74, paragraph (1) (Final Returns), Article 82-6, paragraph (1) (Final Returns for International Minimum Tax Amount), Article 82-14, paragraph (1) (Final Returns for International Minimum Tax Residual Amount) (including as applied mutatis mutandis pursuant to Article 145-5 (Filing of Returns and Payment, etc.)), Article 82-22, paragraph (1) (Final Returns for Domestic Minimum Tax Amount) (including as applied mutatis mutandis pursuant to Article 145-9 (Filing of Returns and Payment, etc.)), Article 89 (Final Returns for Retirement Pension Funds) (including as applied mutatis mutandis pursuant to Article 145-13 (Filing of Returns and Payment)) or Article 144-6, paragraph (1) or (2) (Final Returns) is not filed by its due date for filing, or the group international minimum tax report items, etc. under the provisions of Article 150-3, paragraph (1) (Provision of Report Items, etc. Pertaining to Specified Multinational Enterprise Groups, etc.) or the group domestic minimum tax report items, etc. under the provisions of paragraph (4) of that Article are not provided by the deadline for their provision, the representative, agent, employee or other worker of the corporation 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 waived depending on the circumstances.