Article 62Offenses Relating to Evasion of Corporate Prefectural Inhabitant Tax

①If a person has evaded all or part of corporate prefectural inhabitant tax (in the case of the corporation tax levy, calculated by taking as the tax base the corporation tax amount that should be stated in the return relating to the corporation tax levy, and excluding the amount to be paid by filing under Article 53, paragraph (1), or by filing under paragraph (34) of that Article relating thereto, by a corporation that is obliged under Article 53, paragraph (1) to file a return concerning corporation tax under Article 71, paragraph (1) of the Corporation Tax Act (limited to one stating the matters set out in the items of Article 72, paragraph (1) of that Act) or a return concerning corporation tax under Article 144-3, paragraph (1) of that Act (limited to one stating the matters set out in the items of Article 144-4, paragraph (1) of that Act); the same applies in paragraph (3)) by deception or other wrongful acts, the 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; the same applies in paragraph (3)), agent, employee or other worker 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.

②If 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.

③In addition to what is provided for in paragraph (1), if all or part of corporate prefectural inhabitant tax has been evaded by not filing the return under Article 53, paragraph (1), (2) or (31) within the deadline for filing the return prescribed in the relevant paragraph, the representative of the corporation, agent, employee or other worker 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.

④If 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.

⑤If the representative of a corporation (including an administrator of an association or foundation without juridical personality), or an agent, employee or other worker has committed a violation referred to in paragraph (1) or (3) in connection with the business or property of that corporation, in addition to punishing the offender, the fine prescribed in the relevant paragraph is to be imposed on that corporation.

⑥The period of prescription in the case where a fine is imposed on a corporation under the preceding paragraph for a violation referred to in paragraph (1) or (3) is governed by the period of prescription for the offenses under those paragraphs.

⑦When paragraph (5) applies to an association or foundation without juridical personality, its representative or administrator represents that association or foundation without juridical personality in its procedural acts, and in addition, the provisions of laws and regulations on criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.