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A person who, without justifiable grounds, fails 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 one year or a fine of not more than 500,000 yen; provided, however, that the punishment may be remitted depending on the circumstances.
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.