Article 299Offenses Relating to Refusal of Inspection, etc. Concerning Municipal Inhabitant Tax
第二百九十九条（市町村民税に係る検査拒否等に関する罪）
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:
次の各号のいずれかに該当する場合には、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 the person refuses, obstructs or evades an inspection of books, documents or other articles under the provisions of the preceding Article;
前条の規定による帳簿書類その他の物件の検査を拒み、妨げ、又は忌避したとき。
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;
前条第一項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応ぜず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
if the person fails to answer questions put by a tax collection official under the provisions of the preceding Article, or gives a false answer.
Changes on (Act No. 2 of 2026)
Where a representative of a corporation (including an association or foundation that is not a corporation and for which a representative or administrator is provided (excluding an association or foundation without juridical personality; hereinafter referred to as "other associations, etc." in this paragraph); the same applies hereinafter in this paragraph, Article 317-7, paragraph (2), Article 324, paragraphs (7) and (8), Article 328-16, paragraphs (4) and (5), Article 332, paragraph (4) and Article 333, paragraph (2)) (including an administrator of an association or foundation without juridical personality and a representative or administrator of other associations, etc.; the same applies in Article 317-7, paragraph (2), Article 324, paragraph (7), Article 328-16, paragraph (4), Article 332, paragraph (4) and Article 333, paragraph (2)), or an agent, employee or other worker of a corporation or person has committed the violation referred to in paragraph (1) 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（法人でない社団又は財団で代表者又は管理人の定めのあるもの（人格のない社団等を除く。以下この項において「その他の社団等」という。）を含む。以下この項、第三百十七条の七第二項、第三百二十四条第七項及び第八項、第三百二十八条の十六第四項及び第五項、第三百三十二条第四項並びに第三百三十三条第二項において同じ。）の代表者（人格のない社団等の管理人及びその他の社団等の代表者又は管理人を含む。第三百十七条の七第二項、第三百二十四条第七項、第三百二十八条の十六第四項、第三百三十二条第四項及び第三百三十三条第二項において同じ。）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、同項の罰金刑を科する。
Where the provisions of the preceding paragraph apply to an association or foundation that is not a corporation and for which a representative or administrator is provided, that representative or administrator represents that association or foundation in its procedural acts, and the provisions of laws on criminal proceedings applicable where a corporation is the defendant or suspect apply mutatis mutandis.
法人でない社団又は財団で代表者又は管理人の定めのあるもの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当該法人でない社団又は財団で代表者又は管理人の定めのあるものを代表するほか、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。
Read this with the articles around it
tax collection officialmachine translation
「徴税吏員」
A prefectural governor (道府県知事) or a prefectural employee the governor has delegated, or a mayor of a municipality (市町村長) or a municipal employee the mayor has delegated.
Defined inArticle 1, paragraph (1), item (iii)· applies throughout the law
other associations, etc.machine translation
「その他の社団等」
An unincorporated association or foundation (法人でない社団又は財団) with a named representative or manager, other than one that carries on a profit-making business (収益事業) or has given one up, which the paragraph counts as a corporation (法人) when it sets out who is punished alongside the offender.
Short name set inArticle 299, paragraph (2)· applies only in this paragraph
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.