①A person who has incited a failure to make a return of the tax basis of a national tax that a taxpayer should make (including an amended return thereof; hereinafter referred to as a "tax return filing" in this Article), the making of a false tax return filing, or a failure to collect or pay a national tax is punished by imprisonment for not more than three years or a fine of not more than 200,000 yen.

②A person who has used assault or intimidation in order to prevent a taxpayer from making a tax return filing that the taxpayer should make, to cause a taxpayer to make a false tax return filing, or to prevent a taxpayer from collecting or paying a national tax is subject to the same punishment as under the preceding paragraph.