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Article 22-2Offenses of False Requests for Reassessment

第二十二条の二(虚偽の更正の請求に関する罪)

Where a person makes a false statement in a written request for reassessment prescribed in Article 20-9-3, paragraph (3) and submits it to the head of a local government, 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.

第二十条の九の三第三項に規定する更正請求書に偽りの記載をして地方団体の長に提出したときは、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。

Where a representative of a corporation (including an administrator of an association or foundation without juridical personality), or an agent, employee or other worker of a corporation or person, commits the violation 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 imposed on that corporation or person.

法人の代表者(人格のない社団等の管理人を含む。)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又は財産に関して前項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して同項の罰金刑を科する。

Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, its representative or administrator represents the association or foundation without juridical personality with regard to its procedural acts, and the provisions of the laws concerning criminal proceedings in which a corporation is the defendant or the suspect apply mutatis mutandis.

人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につきその人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。

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