Article 144-25Offenses Relating to the Prohibition on Transfer of Tax Exemption Certificates, etc.
第百四十四条の二十五（免税証の譲渡の禁止に関する罪等）
If a person violates the provisions of the preceding Article, 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.
前条の規定に違反したときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
If a person has received a tax exemption certificate by transfer in violation of the provisions of the preceding Article and has taken delivery of tax-exempt light oil, the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.
Where a representative of a juridical person, or an agent, employee or other worker of a juridical person or an individual, commits a violation referred to in the preceding two paragraphs in connection with the business of that juridical person or individual, in addition to punishing the offender, the fine prescribed in each of those paragraphs is to be imposed on that juridical person or individual.
法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務に関して前二項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。
In the case where a fine is imposed on a juridical person or individual pursuant to the preceding paragraph for a violation referred to in paragraph (2), the period of prescription is governed by the period of prescription for the offense under that paragraph.
The provisions of Article 144-22, paragraph (4) apply mutatis mutandis to the case referred to in paragraph (2).
第百四十四条の二十二第四項の規定は、第二項の場合について準用する。
Read this with the articles around it
tax exemption certificatemachine translation
「免税証」
A document certifying that light oil being taken delivery of is tax-exempt light oil (免税軽油), which the prefectural governor issues on application to a tax-exempt light oil user (免税軽油使用者), who hands it to a registered special collector (登録特別徴収義務者) of light oil delivery tax (軽油引取税).
Defined inArticle 144-21, paragraph (1)· applies only in this section
tax-exempt light oilmachine translation
「免税軽油」
Light oil on whose delivery light oil delivery tax (軽油引取税) is not levied under Article 144-6 because it is taken for a use set in that Article, as this Section uses the term.
Short name set inArticle 144-21, paragraph (1)· applies only in this section
fine
罰金
A criminal punishment of paying money to the state, of 10,000 yen or more, or less where it is reduced (Penal Code, Article 15). It ranks below imprisonment (拘禁刑) and above penal detention (拘留) and a petty fine (科料) (Articles 9 and 10, paragraph (1)). A person who cannot pay it in full is held in a workhouse (労役場) for one day to two years, or up to three years where fines are imposed together, a period set when the sentence is passed (Article 18, paragraphs (1), (3) and (4)); not within thirty days of the sentence becoming final without the person's consent (paragraph (5)). If it is not enforced for three years after the sentence becomes final, the person is released from it by prescription (Articles 31 and 32, item (v)); the three years do not run while its execution is suspended under law or the person is abroad, and an act of execution interrupts them (Articles 33 and 34, paragraph (2)).
Written by AI using Penal Code, Arts. 9, 10, 15, 18, 31 to 34 as a reference.
imprisonment
拘禁刑
The punishment of being held in a penal institution (刑事施設), for life or for a fixed term of one month to twenty years (Penal Code, Article 12, paragraphs (1) and (2)); a fixed term can be raised to thirty years where the punishment is aggravated, or cut below one month where it is reduced (Article 14, paragraph (2)). To help the person reform and rehabilitate, they may be made to do work or given guidance (Article 12, paragraph (3)). It ranks below the death penalty and above a fine (罰金) among the principal punishments (Articles 9 and 10, paragraph (1)). It replaced imprisonment with work (懲役) and imprisonment without work (禁錮) when the Act Partially Amending the Penal Code, etc. (Act No. 67 of 2022) came into force (Act No. 67 of 2022, Article 2), and a person sentenced to either is treated, for the rules on a person's qualifications, as sentenced to imprisonment for the same term (Act No. 68 of 2022, Article 443, paragraph (1)).
Written by AI using Penal Code, Arts. 9, 10, 12, 14, Act No. 67 of 2022, Art. 2 and Act No. 68 of 2022, Art. 443 as a reference.