National Tax Collection Act
Article 190, paragraph (1)
第百九十条第一項
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
If a representative of a corporation (including the administrator of an association or foundation without legal personality), or an agent, employee, or other worker of a corporation or a person, commits a violation of Article 187 or Article 188 (Penal Provisions) 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 Article is imposed on that corporation or person.
法人の代表者（人格のない社団等の管理人を含む。）又は法人若しくは人の代理人、使用人、その他の従業者が、その法人又は人の業務又は財産に関して第百八十七条又は第百八十八条（罰則）の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対し各本条の罰金刑を科する。
If a representative of a corporation (including the administrator of an association or foundation without legal personality), or an agent, employee, or other worker of a corporation or a person, commits a violation of
Article 187 or ArticleArticles 187 through 188 (Penal Provisions) 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 Article is imposed on that corporation or person.法人の代表者（人格のない社団等の管理人を含む。）又は法人若しくは人の代理人、使用人、その他の従業者が、その法人又は人の業務又は財産に関して第百八十七条
又はから第百八十八条まで（罰則）の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対し各本条の罰金刑を科する。