Article 72-37Offense of Intentional Failure to File Returns for Corporate Enterprise Tax

①Where, without justifiable grounds, a return under Article 72-25, paragraph (1), Article 72-28, paragraph (1), or Article 72-29, paragraph (1), (3) or (5) has not been submitted by the deadline for filing the return prescribed in the respective paragraph, the person who committed the violation, being a representative of the corporation (including an individual who is a trustee of a trust subject to corporate taxation), an agent, an employee or another worker, is to be 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 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.