If the representative of a corporation (including the administrator of an Association or Foundation without Legal Personality), or an agent, employee, or other worker of a corporation or individual, commits a violation referred to in Article 238 through the preceding Article (Crime of Evading Income Tax and Related Crimes; Crime of Failing to Pay Income Tax Subject to Withholding; Crime of Failing to File a Final Income Tax Return and Related Crimes; Crime of Submitting a Written Application for Approval for a Reduction of Tax Prepayment Containing a False Statement and Related Crimes) in connection with the business or property of that corporation or individual, not only is the offender punished, but the corporation or individual is also subject to the fine prescribed in the relevant Article.
法人の代表者（人格のない社団等の管理人を含む。）又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して第二百三十八条から前条まで（所得税を免れる等の罪・源泉徴収に係る所得税を納付しない罪・確定所得申告書を提出しない等の罪・偽りの記載をした予定納税額減額承認申請書を提出する等の罪）の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して当該各条の罰金刑を科する。
Where a fine is imposed on a corporation or individual pursuant to the preceding paragraph for a violation referred to in Article 238, paragraph (1) or (3), Article 239, paragraph (1), or Article 240, paragraph (1), the period of limitation is governed by the period of limitation for the crimes under those provisions.
前項の規定により第二百三十八条第一項若しくは第三項、第二百三十九条第一項又は第二百四十条第一項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、これらの規定の罪についての時効の期間による。
Where paragraph (1) applies to an Association or Foundation without Legal Personality, its representative or administrator represents the Association or Foundation without Legal Personality with regard to its procedural acts, and the provisions of Acts concerning criminal proceedings in which a corporation is the accused or the suspect apply mutatis mutandis.