Article 53-3Crime of Intentional Failure to File Concerning Corporate Prefectural Inhabitant Tax

①Where, without justifiable grounds, a return under the provisions of Article 53, paragraph (1), (2) or (31) is not submitted within the deadline for filing the return prescribed in those paragraphs, 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 who committed the violation is 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 waived taking into account 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.