Local Tax Act

In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:

if the person refuses, obstructs or evades an inspection of books, documents or other articles under the provisions of the preceding Article;

if the person, without justifiable grounds, fails to comply with a request to present or submit articles under the provisions of paragraph (1) of the preceding Article, or presents or submits books, documents or other articles (including copies thereof) containing false entries or records;

if the person fails to answer a question by a tax collection official under the provisions of the preceding Article, or gives a false answer.

Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.

If a person liable for the real property acquisition tax has no domicile, residence, office or place of business (hereinafter in this paragraph referred to as a "address, etc.") in the prefecture in which that person bears tax liability, that person must, in order to have all matters relating to tax payment handled, either appoint a tax agent from among persons having a address, etc. within the area specified by Prefectural Ordinance of that prefecture and report the appointment to the prefectural governor, or apply to the prefectural governor for approval to appoint as a tax agent a person having a address, etc. outside that area who is in a convenient position to handle those matters, and obtain that approval. The same applies where that person changes or intends to change the tax agent.

Notwithstanding the preceding paragraph, the person liable for tax in question is not required to appoint a tax agent if that person has applied to the prefectural governor for, and obtained, certification that there is no impediment to securing the collection of the real property acquisition tax relating to that person liable for tax.

If a person makes a false report concerning a tax agent to be reported under the provisions of paragraph (1) of the preceding Article, or obtains the approval under that paragraph or the certification under paragraph (2) of that Article by deceit or other wrongful means, the person who committed the violation is to be punished by a fine of not more than 300,000 yen.

Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation under the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the penalty prescribed in that paragraph is to be imposed on that corporation or person.

If a person liable for the real property acquisition tax who has not received the certification under Article 73-10, paragraph (2) and has not received the approval under paragraph (1) of that Article fails, without justifiable grounds, to report the tax agent who is to be reported under that paragraph, a prefecture may establish a provision in the Prefectural Ordinance of that prefecture imposing a non-penal fine of not more than 100,000 yen on that person.

The tax base of the real property acquisition tax is the price of the real property at the time it is acquired.

The tax base of real property acquisition tax imposed in the case where the reconstruction of a house is deemed to be the acquisition of a house is the amount by which the price has increased due to that reconstruction.