Act on General Rules for National Taxes
Article 130, paragraph (1)
第百三十条第一項
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 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.
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前二条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て当該各条の罰金刑を科する。
If 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
twothree 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.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前
二条三条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て当該各条の罰金刑を科する。