Employees' Pension Insurance Act

If an employer falls under one of the following items without a legitimate reason therefor, the employer is subject to imprisonment for a period of not more than six months or a fine of not more than 500,000 yen:

if, in violation of the provisions of Article 27, an employer has failed to submit a notification, or has submitted a false notification;

if, in violation of the provisions of Article 29, paragraph (2) (including as applied mutatis mutandis pursuant to Article 30, paragraph (2)) an employer has failed to notify the relevant person;

if, in violation of the provisions of Article 82, paragraph (2), an employer has failed to pay insurance premiums by the due date designated in the demand letter; or

If an employer of an applicable place of business, etc. has, without a legitimate reason and in violation of Article 100, paragraph (1), failed to submit documents or other items, has failed to answer the questions of the competent official (including the official of JPS provided for in Article 100, paragraph (1) as applied following the deemed replacement of terms pursuant to the provisions of Article 100-8, paragraph (2); the same applies in the following Article) or has given a false statement to that official, or has refused, disrupted or evaded an inspection of that official, the employer is subject to imprisonment for a period of not more than six months or a fine of not more than 500,000 yen.

If, in violation of the provisions of Article 100, paragraph (1), a person other than an employer of an applicable place of business, etc. has failed to answer the questions of a competent official or has given a false statement to that official, or has refused, disrupted, or evaded that official's inspection, the person is subject to imprisonment for a period of not more than six months or a fine of not more than 300,000 yen.

In any of the following cases, the person who committed the violation is subject to a fine of not more than 500,000 yen:

when the person has failed to answer the questions of a collection official under the provisions of Article 141 of the National Tax Collection Act (Act No. 147 of 1959), which is to govern pursuant to the provisions of Article 89 of this Act, or has given a false statement to that official;

when the person has refused, disrupted, or evaded an inspection under the provisions of Article 141 of the National Tax Collection Act, which is to govern pursuant to the provisions of Article 89 of this Act; or

when the person has, without a legitimate reason, failed to comply with a request for presentation or submission of articles under the provisions of Article 141 of the National Tax Collection Act, which is to govern pursuant to the provisions of Article 89 of this Act, or has presented or submitted books and documents or other articles containing false entries or records.

If the representative of a corporation (this includes an association or foundation that is not a corporation but that has a designated representative or administrator; hereinafter in this Article referred to as an "association or foundation without legal personality"; hereinafter the same applies in this paragraph) (that representative may be an administrator of an association or foundation without legal personality) or the agent, employee, or other worker of a corporation or individual has violated one of the provisions from Article 102 through the preceding Article in connection with the business or assets of the corporation or individual, in addition to the offender being subject to punishment, the corporation or individual is also subject to the fine set forth in the relevant Article.

When the provisions of the preceding paragraph apply to an association or foundation without legal personality, its representative or administrator represents it in any judicial proceedings, and legal provisions concerning criminal proceedings in which a corporation is the defendant or the suspect apply mutatis mutandis.

In a case falling under one of the following items, the management and investment entity officer or employee who committed the violation is subject to a fine not exceeding 200,000 yen:

the officer or employee is required to make a public announcement pursuant to the provisions of Article 79-5, paragraph (3), Article 79-6, paragraph (5) or Article 79-8, paragraph (1), but has failed to make that public announcement or has made a false public announcement;

the officer or employee has violated an order of a competent minister under the provisions of Article 79-5, paragraph (4) or an order of the minister with jurisdiction under the provisions of Article 79-6, paragraph (7) or Article 79-7; or

the officer or employee was required to obtain approval pursuant to the provisions of Article 79-6, paragraph (4), but has established or revised management/investment guidelines without obtaining that approval.

In a case falling under either of the following items, a JPS officer is subject to a civil fine of not more than 200,000 yen:

the officer was required to obtain the authorization of the Minister of Health, Labour and Welfare pursuant to the provisions of Article 100-6, paragraph (1) or paragraph (2), Article 100-7, paragraph (1), Article 100-8, paragraph (1), or Article 100-11, paragraph (2), but has failed to obtain that authorization; or

the officer has violated an order under the provisions of Article 100-7, paragraph (3).

In a case as set forth in one of the following items, a civil fine of not more than 100,000 yen is imposed:

if, in violation of the provisions of Article 98, paragraph (1), an employer has failed to notify the relevant person or has submitted false notification;

if, in violation of the provisions of Article 98, paragraph (2), an insured has failed to notify or has falsely notified the relevant person, or has failed to report or has falsely reported to the relevant person; or

if, in violation of the provisions of Article 98, paragraph (4), a person obliged to file a notification of death pursuant to the provisions of the Family Register Act has failed to file this.