①If the representative of a corporation (including the administrator of an association or foundation without juridical personality), or an agent, employee or other worker of a corporation or individual, commits a violation referred to in Article 159, paragraph (1) or (3) (Crime of Evading Corporation Tax, etc.), Article 160 (Crime of Failing to File a Final Return, etc.) or the preceding Article in connection with the business of that corporation or individual, not only is the offender punished, but the corporation or individual is also subject to the fine prescribed in the relevant Article.

②Where a fine is imposed on a corporation or individual pursuant to the preceding paragraph for a violation referred to in Article 159, paragraph (1) or (3), the period of limitation is governed by the period of limitation for the crimes under those provisions.

③Where paragraph (1) applies to an association or foundation without juridical personality, its representative or administrator represents the association or foundation without juridical 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.