Chapter X Penal Provisions

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.

If a person who is or was engaged in affairs concerning an investigation related to national tax (including an investigation for the examination of a case pertaining to an appeal and an investigation of a criminal case as prescribed in Article 131, paragraph (1) (Questioning, Inspection, Retention, etc.)) or an investigation for the provision of information conducted pursuant to the provisions of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity (Act No. 144 of 1962) or the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc., or in affairs concerning the collection of national tax or the collection of taxes of a treaty partner conducted pursuant to the provisions of that Act, divulges or misappropriates a secret that the person was able to learn in connection with those affairs, the person is subject to imprisonment for not more than two years or a fine of not more than 1,000,000 yen.

A person who falls under any of the following items is punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:

A person who has failed to answer, or has given a false answer to, questions under the provisions of Article 97, paragraph (1), item (i) or paragraph (2) (Questioning, Inspection, etc. for Review), or who has refused, obstructed, or evaded an inspection under the provisions of paragraph (1), item (iii) or paragraph (2) of that Article, or has presented books and documents containing false statements or records in connection with that inspection, is punished by a fine of not more than 300,000 yen; provided, however, that this does not apply to a requester for review, etc. prescribed in paragraph (4) of that Article.

①If the 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 individual, has committed a violation referred to in the preceding two Articles in connection with the business or property of that corporation or individual, not only is the offender punished, but that corporation or individual is also subject to the fine prescribed in the respective Articles.

②If the provisions of the preceding paragraph apply to an association or foundation without legal personality, its representative or administrator represents the association or foundation without legal personality with regard to its procedural acts, and the provisions of the laws concerning criminal proceedings in which a corporation is the accused or the suspect apply mutatis mutandis.