Article 321-8-3Offense of Intentional Failure to File a Return of Corporate Municipal Inhabitant Tax

①If a return under Article 321-8, paragraph (1), (2) or (31) is not filed within the deadline for filing the return prescribed in the relevant paragraph without justifiable grounds, the person who committed the violation, being a representative of the corporation (including an administrator of an association or foundation without juridical personality and an individual who is a trustee of a trust subject to corporate taxation), an agent, an employee or any other worker, is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen; provided, however, that the punishment may be remitted depending on the circumstances.

②Where a representative of a corporation (including an administrator of an association or foundation without juridical personality) or an agent, employee, or other worker has committed the violation referred to in the preceding paragraph in connection with the business or property of that corporation, in addition to punishing the offender, the fine prescribed in that paragraph is imposed on that corporation.

③Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, in addition to the representative or administrator of the association or foundation without juridical personality representing it in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.