Article 729Offenses Concerning Delinquent Tax Collection Procedures Relating to Water Utilization and Land Benefit Tax, etc.

①Where a taxpayer or special collection agent of water utilization and land benefit tax, etc., for the purpose of evading the execution of delinquent tax collection procedures, conceals or damages property, disposes of it to the detriment of the local government, falsely increases the burden on it, or alters its current state, thereby reducing the value of the property or increasing the expenses for the delinquent tax collection procedure relating to it, the person is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

②The same applies as under the preceding paragraph where a third party in possession of the property of a taxpayer or special collection agent commits the act set forth in the preceding paragraph for the purpose of enabling the taxpayer or special collection agent to evade the execution of the delinquent tax collection procedure.

③A person who, knowing the circumstances, becomes the counterparty to an act under the preceding two paragraphs by a taxpayer or special collection agent or by a third party in possession of the property, and thereby commits the violation as the counterparty, is to be punished by imprisonment for not more than two years or a fine of not more than 1,500,000 yen, or both.

④If a representative of a corporation, or an agent, employee or other worker of a corporation or a person, commits a violation prescribed in the preceding three paragraphs 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.