Act on the Collection, etc. of Insurance Premiums of Labor Insurance

If an employer falls under any of the following items, the employer person who has committed the violation is punished by imprisonment for not more than six months or a fine of not more than 300,000 yen. The same applies to the representative or agent, employee or other staff member of the approved association who has committed the violation in the case where the approved association prescribed in Article 35, paragraph (13) of the Industrial Accident Insurance Act (referred to simply as the "approved association" in Article 48) falls under item (iii) or (iv):

having failed to affix employment insurance stamp or put a cancellation mark in violation of the provisions of Article 23, paragraph (2);

having failed to keep the accounting books, or failed to make proper entry or made a false entry into the accounting books, or failed to submit reports or made a false report, in violation of the provisions of Article 24;

having failed to submit reports or made a false report, or failed to submit documents or submitted the documents with false entries, in violation of an order issued pursuant to the provisions of Article 42; or

having failed to respond or made false answers to the questions the official made pursuant to the provision of Article 43, paragraph (1), or refused, interfered with or avoided the inspection pursuant to the provisions of that paragraph.

having failed to keep the accounting books, or failed to make entries concerning the labor insurance administrative affairs or made false entries into the accounting books, in violation of the provision of Article 36;

having failed to submit reports or made false reports, or failed to submit documents or submitted the documents with false entries, in violation of an order issued pursuant to the provision of Article 42; or

having failed to respond or made false answers to the questions the official made pursuant to the provisions of Article 43, paragraph (1), or refused, interfered with or avoided the inspection pursuant to the provisions of that paragraph.

When the representative of a corporation (including labor insurance administrative affairs association,associations and an association prescribed in Article 35, paragraph (1) of the Industrial Accident Insurance Actapproved associations that isare not a corporationcorporations; hereinafter the same applies in this paragraph), or the agent, employee or other staff members of a corporation or individual commits any violation set forth in the preceding two Articles with regard to the business of the corporation or individual, not only the offender is punished but also the corporation or individual is punished by the fine prescribed in the respective Articles.

If a labor insurance administrative affairs association or an association prescribed in Article 35, paragraph (1) of the Industrial Accident Insurance Actapproved association that is not a corporation is punished pursuant to the provisions of the preceding paragraph, the representative of the labor insurance administrative affairs association or the approved association represents it in any procedural act and, in addition, the provisions of Acts concerning criminal procedure, in the case where a corporation acts as the accused or the suspect, apply mutatis mutandis to the case.