Article 54Crimes Relating to False Returns Concerning Corporate Prefectural Inhabitant Tax

①Where a corporation that is under the obligation to submit a return for corporation tax under Article 71, paragraph (1) of the Corporation Tax Act (limited to one stating the matters listed in the items of Article 72, paragraph (1) of that Act) or a return for corporation tax under Article 144-3, paragraph (1) of that Act (limited to one stating the matters listed in the items of Article 144-4, paragraph (1) of that Act), as prescribed in Article 53, paragraph (1), has submitted the return referred to in Article 53, paragraph (1) or the return referred to in paragraph (34) of that Article pertaining to it with a false statement, the representative of the corporation (including an individual who is a trustee of a trust subject to corporate taxation), agent, employee or other worker 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.

②Where a representative of a corporation, or an agent, employee or other worker has committed the violation referred to in the preceding paragraph in connection with the business of that corporation, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation.