A person who evades inheritance tax or gift tax by deception or other wrongful act 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相続税又は贈与税を免れた者は、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。
If the amount of inheritance tax or amount of gift tax evaded 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 an amount exceeding 10,000,000 yen and not exceeding the amount equivalent to the amount of inheritance tax or amount of gift tax so evaded.
In addition to what is provided for in paragraph (1), a person who evades inheritance tax or gift tax by failing to file a return filed by the due date or an amended return under Article 31, paragraph (2) by the deadline for filing those returns is punished by imprisonment for not more than five years or a fine of not more than 5,000,000 yen, or both.
If the amount of inheritance tax or amount of gift 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 an amount exceeding 5,000,000 yen and not exceeding the amount equivalent to the amount of inheritance tax or amount of gift tax so evaded.