Supplementary Provisions, Article 8Penal Provisions

①A person who fails to submit the document under the provisions of Article 3, paragraph (1) of the Supplementary Provisions or submits a false document, or who submits documents or electronic or magnetic records to be attached to the document referred to in paragraph (1) of that Article pursuant to the provisions of paragraph (2) or (3) of that Article with a false statement or record, is punished by imprisonment with work for a term of one year or less or a fine of 3,000,000 yen or less, or both.

②If the representative of a corporation, or the agent, employee or any other worker of a corporation or individual, commits a violation under the preceding paragraph in connection with the business or property of that corporation or individual, in addition to the offender being punished, the corporation is sentenced to a fine of 200,000,000 yen or less and the individual is sentenced to the fine prescribed in that paragraph.