In the case where any of the following items applies, the person who committed the violation is subject to a fine of not more than 500,000 yen:
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、五十万円以下の罰金に処する。
where a person fails to make a report or to submit or present record books or documents pursuant to the provisions of Article 150-7, paragraph (1), makes a false report or submits or presents false record books or documents, fails to answer a question asked by the relevant official pursuant to the same paragraph or answers the question untruthfully, or refuses, obstructs, or evades an inspection pursuant to the same paragraph;
第百五十条の七第一項の規定による報告若しくは帳簿書類の提出若しくは提示をせず、若しくは虚偽の報告若しくは虚偽の帳簿書類の提出若しくは提示をし、又は同項の規定による当該職員の質問に対して、答弁をせず、若しくは虚偽の答弁をし、若しくは同項の規定による検査を拒み、妨げ、若しくは忌避したとき。
where a person fails to answer a question (excluding those given by an employee of JHIA or a health insurance society) asked by an employee responsible for collection pursuant to the provisions of Article 141 of the National Tax Collection Act as governed by the provisions of Article 183, or answers the question untruthfully;
where a person refuses, obstructs or evades an inspection (excluding those conducted by employees of JHIA or a health insurance society) conducted pursuant to the provisions of Article 141 of the National Tax Collection Act as governed by the provisions of Article 183; or
where a person, without justifiable grounds, fails to comply with a request to present or submit articles pursuant to the provisions of Article 141 of the National Tax Collection Act as governed by the provisions of Article 183 (excluding those made by an employee of JHIA or a health insurance society), or presents or submits record books, documents or other objects containing false statements or records.