Article 700-68Offenses Relating to Refusal of Inspection, etc. in Delinquent Tax Collection Procedures for Hunting Tax Carried Out in Accordance with the Rules of the National Tax Collection Act
第七百条の六十八（国税徴収法の例による狩猟税に係る滞納処分に関する検査拒否等の罪）
In the case falling under any of the following items, the person who committed the violation is punished by a fine of not more than 300,000 yen:
次の各号のいずれかに該当する場合には、その違反行為をした者は、三十万円以下の罰金に処する。
In the case referred to in Article 700-66, paragraph (6), when a person fails to answer, or makes a false statement in response to, questions put by a prefectural tax collection official in accordance with the rules of the provisions of Article 141 of the National Tax Collection Act;
第七百条の六十六第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の質問に対して答弁をせず、又は偽りの陳述をしたとき。
In the case referred to in Article 700-66, paragraph (6), when a person refuses, obstructs or evades the inspection by a prefectural tax collection official, carried out in accordance with the rules of the provisions of Article 141 of the National Tax Collection Act, of books and documents (meaning the books and documents prescribed in that Article; the same applies in the following item) or other articles; or
第七百条の六十六第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の帳簿書類（同条に規定する帳簿書類をいう。次号において同じ。）その他の物件の検査を拒み、妨げ、又は忌避したとき。
In the case referred to in Article 700-66, paragraph (6), when a person, in response to a demand by a prefectural tax collection official for the presentation or submission of articles, made in accordance with the rules of the provisions of Article 141 of the National Tax Collection Act, fails to comply without justifiable grounds, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records.
第七百条の六十六第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の物件の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed the violation set forth in the preceding paragraph in connection with the business, hunting or property of that corporation or person, not only is the offender to be punished, but that corporation or person is also to be subject to the penalty prescribed in that paragraph.
Read this with the articles around it
tax collection officialmachine translation
「徴税吏員」
A prefectural governor (道府県知事) or a prefectural employee the governor has delegated, or a mayor of a municipality (市町村長) or a municipal employee the mayor has delegated.
Defined inArticle 1, paragraph (1), item (iii)· applies throughout the law
books and documentsmachine translation
「帳簿書類」
The books and documents on a delinquent taxpayer's property that Article 141 of the National Tax Collection Act names, including the electronic records (電磁的記録) made or kept in their place.
Defined inArticle 700-68, paragraph (1), item (ii)· applies only in this provision and in Article 700-68, paragraph (1), item (iii)
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.