A person who, by deception or other wrongful act, evades income tax on the amount of income tax prescribed in Article 120, paragraph (1), item (iii) (Filing an Income Tax Return) (including as applied mutatis mutandis pursuant to Article 166 (Filing of Returns, Payment of Taxes, and Issuance of Refunds)) (or, if there is an amount to be deducted pursuant to the provisions of Article 95 (Foreign Tax Credit) or Article 165-6 (Credit for Foreign Taxes of Nonresidents), the amount of income tax calculated as under that item without applying those provisions) or on the amount of income tax prescribed in Article 172, paragraph (1), item (i) or paragraph (2), item (i) (Filing of Returns Where Salary or Other Wages Are Not Subject to Withholding), or who receives a refund of income tax under Article 142, paragraph (2) (Refund Based on Carryback of Net Loss) (including as applied mutatis mutandis pursuant to Article 166), is punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.
偽りその他不正の行為により、第百二十条第一項第三号（確定所得申告）（第百六十六条（申告、納付及び還付）において準用する場合を含む。）に規定する所得税の額（第九十五条（外国税額控除）又は第百六十五条の六（非居住者に係る外国税額の控除）の規定により控除をされるべき金額がある場合には、同号の規定による計算をこれらの規定を適用しないでした所得税の額）若しくは第百七十二条第一項第一号若しくは第二項第一号（給与等につき源泉徴収を受けない場合の申告）に規定する所得税の額につき所得税を免れ、又は第百四十二条第二項（純損失の繰戻しによる還付）（第百六十六条において準用する場合を含む。）の規定による所得税の還付を受けた者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。