A person who, without justifiable grounds, fails to file a return under Article 120, paragraph (1) (Filing an Income Tax Return), 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 (Filing of Returns, Payment of Taxes, and Issuance of Refunds)), or Article 172, paragraph (1) (Filing of Returns Where Salaries or Other Wages Are Not Subject to Withholding) by the Filing Deadline is punished by imprisonment for not more than one year or a fine of not more than 500,000 yen; provided, however, that the punishment may be waived depending on the circumstances.