In any of the following cases, the person who committed the violation is punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.
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、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。
if the person evades the whole or a part of the transfer levy by deception or other wrongful acts;
偽りその他不正の行為により、譲渡割の全部又は一部を免れたとき。
if the person, by deception or other wrongful acts, receives a refund under Article 72-88, paragraph (2) or (3), or a refund by a reassessment under Article 72-93, paragraph (1) or (4) (limited to a reassessment based on a request for reassessment).
偽りその他不正の行為により、第七十二条の八十八第二項若しくは第三項の規定による還付を受け、又は第七十二条の九十三第一項若しくは第四項の規定による更正による還付（更正の請求に基づく更正によるものに限る。）を受けたとき。
An attempt to commit the offense under item (ii) of the preceding paragraph (limited to the case where the person has submitted the return prescribed in Article 72-88, paragraph (2) or the written request for reassessment prescribed in Article 20-9-3, paragraph (3) (limited to one by which the person seeks to receive a refund by a reassessment under Article 72-93, paragraph (1) or (4) other than a refund relating to the interim payment of the transfer levy)) is punishable.
前項第二号の罪の未遂（第七十二条の八十八第二項に規定する申告書又は第二十条の九の三第三項に規定する更正請求書（第七十二条の九十三第一項又は第四項の規定による更正による還付のうち譲渡割の中間納付額に係るもの以外のものを受けようとするものに限る。）を提出した場合に限る。）は、罰する。
If the amount of tax evaded as referred to in paragraph (1), item (i), the amount of the refund received as referred to in item (ii) of that paragraph, or the amount of the refund sought to be received in the offense referred to in the preceding paragraph exceeds 10,000,000 yen, then, depending on the circumstances, the amount of the fine under those paragraphs may, notwithstanding those paragraphs, be an amount exceeding 10,000,000 yen that is equal to or less than the amount of tax evaded, the amount of the refund received, or the amount of the refund sought to be received.
In addition to what is prescribed in paragraph (1), item (i), if a person evades the whole or a part of the transfer levy by not filing a return under Article 72-88, paragraph (1) by the deadline for filing, the person 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.
第一項第一号に規定するもののほか、第七十二条の八十八第一項の規定による申告書をその提出期限までに提出しないことにより、譲渡割の全部又は一部を免れたときは、その違反行為をした者は、五年以下の拘禁刑若しくは五百万円以下の罰金に処し、又はこれを併科する。
If 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.
If a representative of a corporation, or an agent, employee or other worker of a corporation or a person, commits a violation under paragraph (1), (2) or (4) in connection with the business or property of that corporation or person, then in addition to punishing the offender, the fine prescribed in the relevant paragraphs is imposed on that corporation or person.
Where a fine is imposed on a corporation or a person for a violation under paragraph (1), (2) or (4) pursuant to the preceding paragraph, the period of prescription is governed by the period of prescription for the offenses under those paragraphs.
Where the provisions of paragraph (6) apply 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 the provisions of laws and regulations concerning criminal proceedings where a corporation is the defendant or suspect apply mutatis mutandis.
人格のない社団等について第六項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
Read this with the articles around it
request for reassessmentmachine translation
「更正の請求」
A request under Article 20-9-3, paragraph 1 to the head of the local government (地方団体の長), by a person who filed a local tax return (申告書), to correct the tax base or tax amount in it because the tax was overstated, a loss understated or a refund understated through a calculation error or a failure to follow the law, made within five years of the statutory payment deadline, or within the later periods paragraph 2 of that Article allows.
Short name set inArticle 20-9-3, paragraph (2)· applies from here on, except in Article 72-48-2, paragraph (5); and Article 72-50, paragraph (3)
interim payment of the transfer levymachine translation
「譲渡割の中間納付額」
The transfer levy of the local consumption tax (譲渡割) that a business must pay for a taxable period by its interim returns under Article 72-87, as changed by a later return or a reassessment (更正), which is subtracted from the amount stated on its final return.
Short name set inArticle 72-88, paragraph (1)· applies only in this subsection
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.
imprisonment
拘禁刑
The punishment of being held in a penal institution (刑事施設), for life or for a fixed term of one month to twenty years (Penal Code, Article 12, paragraphs (1) and (2)); a fixed term can be raised to thirty years where the punishment is aggravated, or cut below one month where it is reduced (Article 14, paragraph (2)). To help the person reform and rehabilitate, they may be made to do work or given guidance (Article 12, paragraph (3)). It ranks below the death penalty and above a fine (罰金) among the principal punishments (Articles 9 and 10, paragraph (1)). It replaced imprisonment with work (懲役) and imprisonment without work (禁錮) when the Act Partially Amending the Penal Code, etc. (Act No. 67 of 2022) came into force (Act No. 67 of 2022, Article 2), and a person sentenced to either is treated, for the rules on a person's qualifications, as sentenced to imprisonment for the same term (Act No. 68 of 2022, Article 443, paragraph (1)).
Written by AI using Penal Code, Arts. 9, 10, 12, 14, Act No. 67 of 2022, Art. 2 and Act No. 68 of 2022, Art. 443 as a reference.