Article 739-6Offenses, etc. Concerning Delinquent Tax Collection Procedures Carried Out by Prefectures

①If a taxpayer of individual prefectural inhabitant tax or a special collection agent, with the purpose of evading the execution of delinquent tax collection procedures under the provisions of paragraph (1) or (2) of the preceding Article (including as applied mutatis mutandis pursuant to paragraph (8) of that Article; the same applies hereinafter in this Article), conceals or damages the person's property, disposes of it to the detriment of the prefecture and municipality, or commits an act of falsely increasing the burdens on that property, or alters its existing condition and thereby diminishes the value of that property or commits an act of increasing the expenses for the delinquent tax collection procedure relating to it, that 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 where a third party who is in possession of the property of a taxpayer or special collection agent commits the act referred to in the preceding paragraph with the purpose of enabling the taxpayer or special collection agent to evade the execution of delinquent tax collection procedures under the provisions of paragraph (1) or (2) of the preceding Article.

③If a person, knowing the circumstances, becomes the counterparty of a taxpayer or special collection agent, or of a third party in possession of that person's property, in an act referred to in the preceding two paragraphs, the person who committed the violation as that 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.

④In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:

⑤In the case referred to in paragraph (1) or (2) of the preceding Article, a person who makes a false statement on a matter to be stated to the prefectural governor in accordance with the provisions of Article 99-2 of the National Tax Collection Act (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) of that Act) is to be punished by imprisonment for not more than six months or a fine of not more than 500,000 yen.

⑦Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality for which a representative or administrator has been designated, that representative or administrator represents the association or foundation in respect of its procedural acts, and the provisions of laws and regulations on criminal proceedings where a corporation is the defendant or suspect apply mutatis mutandis.