①A 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.

②If the amount of income tax evaded or the amount of income tax refunded as referred to in the preceding paragraph exceeds 10,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be more than 10,000,000 yen but not more than an amount equivalent to the amount of income tax evaded or the amount of income tax refunded.

③Beyond 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.

④If the amount of income tax evaded as referred to in the preceding paragraph exceeds 5,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be more than 5,000,000 yen but not more than an amount equivalent to the amount of income tax evaded.

①A person who, by deception or other wrongful act, evades income tax that is to be withheld pursuant to the provisions of Article 181 (Obligation to Withhold Tax on Interest Income and Dividend Income), Article 183 (Obligation to Withhold Tax on Salary Income), Article 190 (Obligation to Withhold Tax in Year-End Adjustments), Article 192 (Obligation to Withhold Shortfalls Found in Year-End Adjustments), Article 199 (Obligation to Withhold Tax on Retirement Income), Article 203-2 (Obligation to Withhold Tax on Public Pensions and Retirement Packages), Article 204, paragraph (1) (Obligation to Withhold Tax on Compensation, Fees, and Similar Payments), Article 207 (Obligation to Withhold Tax on Pensions Based on Life Insurance Contracts and Similar Contracts), Article 209-2 (Obligation to Withhold Tax on Compensation for Periodic Deposits under Installment Savings and Similar Payments), Article 210 (Obligation to Withhold Tax on Distributions of Profits under Silent Partnership Agreements and Similar Agreements), or Article 212 (Obligation to Withhold Tax on the Income of Nonresidents or Corporations) is punished by imprisonment for not more than 10 years or a fine of not more than 1,000,000 yen, or both.

②If the amount of income tax evaded as referred to in the preceding paragraph exceeds 1,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be more than 1,000,000 yen but not more than an amount equivalent to the amount of income tax evaded.

③A person who, without submitting a return under Article 203, paragraph (1) (Return Concerning Receipt of Retirement Income), evades income tax that is to be withheld pursuant to the provisions of Article 199 and Article 201, paragraph (1) (Amount of Tax Withheld on Retirement Income) is punished by imprisonment for not more than one year or a fine of not more than 500,000 yen, or both.

④If the amount of income tax evaded as referred to in the preceding paragraph exceeds 500,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be more than 500,000 yen but not more than an amount equivalent to the amount of income tax evaded.

①A person who fails to pay income tax that is to be withheld and paid pursuant to the provisions of Article 181 (Obligation to Withhold Tax on Interest Income and Dividend Income), Article 183 (Obligation to Withhold Tax on Salary Income), Article 190 (Obligation to Withhold Tax in Year-End Adjustments), Article 192 (Obligation to Withhold Shortfalls Found in Year-End Adjustments), Article 199 (Obligation to Withhold Tax on Retirement Income), Article 203-2 (Obligation to Withhold Tax on Public Pensions and Retirement Packages), Article 204, paragraph (1) (Obligation to Withhold Tax on Compensation, Fees, and Similar Payments), Article 207 (Obligation to Withhold Tax on Pensions Based on Life Insurance Contracts and Similar Contracts), Article 209-2 (Obligation to Withhold Tax on Compensation for Periodic Deposits under Installment Savings and Similar Payments), Article 210 (Obligation to Withhold Tax on Distributions of Profits under Silent Partnership Agreements and Similar Agreements), Article 212 (Obligation to Withhold Tax on the Income of Nonresidents or Corporations), or Article 216 (Special Provisions on the Payment Deadline for Income Tax Subject to Withholding) is punished by imprisonment for not more than 10 years or a fine of not more than 2,000,000 yen, or both.

②If the amount of income tax not paid as referred to in the preceding paragraph exceeds 2,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be more than 2,000,000 yen but not more than an amount equivalent to the amount of income tax not paid.

③Where a payment prescribed in Article 181, Article 183, Article 190, Article 192, Article 199, Article 203-2, Article 204, paragraph (1), Article 207, Article 209-2, Article 210, or Article 212 has been made, if the amount paid to each recipient cannot be ascertained, the provisions of the preceding two paragraphs apply by deeming the amount calculated by multiplying the total of those amounts by 50 percent to be the amount of income tax that is to be withheld and paid.

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.

A person falling under any of the following items is punished by imprisonment for not more than one year or a fine of not more than 500,000 yen; provided, however, that if a person falling under item (iii) comes to fall under Article 240 (Crime of Failing to Pay Income Tax Subject to Withholding) with respect to the income tax prescribed in that item, the person is dealt with as provided in that Article:

①If 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.

②Where 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.

③Where 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.