Beyond what is provided for in paragraph (1), a person who, by failing to file a return under Article 120, paragraph (1), Article 125, paragraph (1) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year), Article 127, paragraph (1) (Filing a Tax Return in the Case of Absence From Japan Partway Through the Year), Article 151-4, paragraph (1) or (2) (Special Provisions on Amended Returns Where the Acquisition Cost of Securities or Other Assets Acquired by Inheritance Has Changed and Similar Cases), Article 151-5, paragraph (1) (Special Provisions on Returns Filed after the Deadline and Similar Returns Where an Estate Has Been Divided or Similar Events Have Occurred), or Article 151-6, paragraph (1) (Special Provisions on Amended Returns Where an Estate Has Been Divided or Similar Events Have Occurred) (including as applied mutatis mutandis pursuant to Article 166), or Article 172, paragraph (1) by the Filing Deadline, evades income tax on the amount of income tax prescribed in Article 120, paragraph (1), item (iii) (including as applied mutatis mutandis pursuant to Article 166) (or, if there is an amount to be deducted pursuant to the provisions of Article 95 or Article 165-6, 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), is punished by imprisonment for not more than five years or a fine of not more than 5,000,000 yen, or both.