If a person evades all or part of municipal inhabitant tax (for corporation tax levy, calculated with the corporation tax amount to be stated in the return pertaining to the corporation tax levy as the tax base, and excluding the amount to be paid by a corporation that is obliged to file a corporation tax return under Article 71, paragraph (1) of the Corporation Tax Act (limited to a return stating the matters set out in the items of Article 72, paragraph (1) of that Act) or a corporation tax return under Article 144-3, paragraph (1) of that Act (limited to a return stating the matters set out in the items of Article 144-4, paragraph (1) of that Act) pursuant to Article 321-8, paragraph (1), by the declaration under Article 321-8, paragraph (1) or the declaration under paragraph (34) of that Article pertaining to it; the same applies in paragraph (5)) by deception or other wrongful acts, 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.
偽りその他不正の行為により市町村民税（法人税割にあつては、法人税割に係る申告書に記載されるべき法人税額を課税標準として算定したものとし、第三百二十一条の八第一項の規定により法人税法第七十一条第一項の規定による法人税に係る申告書（同法第七十二条第一項各号に掲げる事項を記載したものに限る。）又は同法第百四十四条の三第一項の規定による法人税に係る申告書（同法第百四十四条の四第一項各号に掲げる事項を記載したものに限る。）を提出する義務がある法人が第三百二十一条の八第一項の申告又はこれに係る同条第三十四項の申告により納付すべきものを除く。第五項において同じ。）の全部又は一部を免れたときは、その違反行為をした者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。
If the amount of tax evaded as referred to in the preceding paragraph exceeds 10,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding that paragraph, be an amount exceeding 10,000,000 yen and not exceeding the amount of the tax evaded.
If a person fails to remit all or part of the remittance pertaining to the individual municipal inhabitant tax to be collected and remitted pursuant to Article 321-5, paragraph (1) or the proviso to paragraph (2), or Article 321-7-6 (including as applied mutatis mutandis with replacement of terms pursuant to Article 321-7-8, paragraph (3)), 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 2,000,000 yen, or both.
第三百二十一条の五第一項若しくは第二項ただし書又は第三百二十一条の七の六（第三百二十一条の七の八第三項において読み替えて準用する場合を含む。）の規定により徴収して納入すべき個人の市町村民税に係る納入金の全部又は一部を納入しなかつたときは、その違反行為をした者は、十年以下の拘禁刑若しくは二百万円以下の罰金に処し、又はこれを併科する。
If the amount not remitted as referred to in the preceding paragraph exceeds 2,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding that paragraph, be an amount exceeding 2,000,000 yen and not exceeding the amount not remitted.
In addition to what is provided for in paragraph (1), if a person evades all or part of municipal inhabitant tax by failing to file a return to be filed pursuant to Article 317-2, paragraph (1) or (2), or failing to declare the matters to be declared pursuant to paragraph (8) or (9) of that Article, or failing to file a return under Article 321-8, paragraph (1), (2) or (31) within the deadline for filing the return prescribed in the relevant paragraph, the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 5,000,000 yen, or both.
第一項に規定するもののほか、第三百十七条の二第一項若しくは第二項の規定により提出すべき申告書を提出しないこと若しくは同条第八項若しくは第九項の規定により申告すべき事項について申告しないこと又は第三百二十一条の八第一項、第二項若しくは第三十一項の規定による申告書を当該各項に規定する申告書の提出期限内に提出しないことにより、市町村民税の全部又は一部を免れたときは、その違反行為をした者は、五年以下の拘禁刑若しくは五百万円以下の罰金に処し、又はこれを併科する。
If the amount of tax evaded as referred to in the preceding paragraph exceeds 5,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding that paragraph, be an amount exceeding 5,000,000 yen and not exceeding the amount of the tax evaded.
If a representative of a corporation, or an agent, employee or other worker of a corporation or person, commits a violation referred to in paragraph (1), (3) or (5) in connection with the business or property of that corporation or person, then in addition to punishing the offender, the fine prescribed in each of those paragraphs is to be imposed on that corporation or person.
The period of prescription where a fine is imposed on a corporation or person pursuant to the preceding paragraph in respect of a violation referred to in paragraph (1), (3) or (5) is the period of prescription for the offenses under those paragraphs.
Where paragraph (7) applies to an association or foundation that is not a corporation and has a designated representative or administrator, in addition to that representative or administrator representing that association or foundation that is not a corporation and has a designated representative or administrator in its procedural acts, the provisions of laws and regulations 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第七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
remittancemachine translation
「納入金」
Local tax that a special collector (特別徴収義務者) collects and must pay in to the local government.
Defined inArticle 1, paragraph (1), item (xii)· applies throughout the law
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.