Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake

A person who, by deception or other wrongful act, evades special income tax for reconstruction on the amount of special income tax for reconstruction prescribed in Article 17, paragraph (1), item (ii) (or, if there is an amount to be deducted pursuant to the provisions of Article 14, the amount of special income tax for reconstruction calculated as under that item without applying the provisions of that Article) or on the amount of special income tax for reconstruction prescribed in Article 17, paragraph (5), item (i) or item (iv), (a) is punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.

If the amount of special income tax for reconstruction evaded as referred to in the preceding paragraph exceeds 10,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be more than 10,000,000 yen but not more than an amount equivalent to the amount of special income tax for reconstruction evaded.

Beyond what is provided for in paragraph (1), a person who, by failing to file a return under Article 17, paragraph (1) or (5) of this Act, Article 151-4, paragraph (1) or (2) of the Income Tax Act as applied mutatis mutandis pursuant to Article 20-2, paragraph (3) of this Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act), Article 151-5, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 20-2, paragraph (4) of this Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), or Article 151-6, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 20-2, paragraph (6) of this Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) by the deadline for filing, evades special income tax for reconstruction on the amount of special income tax for reconstruction prescribed in Article 17, paragraph (1), item (ii) (or, if there is an amount to be deducted pursuant to the provisions of Article 14, the amount of special income tax for reconstruction calculated as under that item without applying the provisions of that Article) or on the amount of special income tax for reconstruction prescribed in Article 17, paragraph (5), item (i) or item (iv), (a) is punished by imprisonment for not more than five years or a fine of not more than 5,000,000 yen, or both.

If the amount of special income tax for reconstruction evaded as referred to in the preceding paragraph exceeds 5,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be more than 5,000,000 yen but not more than an amount equivalent to the amount of special income tax for reconstruction evaded.

A person who, by deception or other wrongful act, evades special income tax for reconstruction that is to be collected pursuant to the provisions of Articles 28 through 30 is punished by imprisonment for not more than 10 years or a fine of not more than 1,000,000 yen, or both.

If the amount of special income tax for reconstruction evaded as referred to in the preceding paragraph exceeds 1,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be more than 1,000,000 yen but not more than an amount equivalent to the amount of special income tax for reconstruction evaded.

A person who fails to pay special income tax for reconstruction that is to be collected and paid pursuant to the provisions of Articles 28 through 30 is punished by imprisonment for not more than 10 years or a fine of not more than 2,000,000 yen, or both.

If the amount of special income tax for reconstruction not paid as referred to in the preceding paragraph exceeds 2,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be more than 2,000,000 yen but not more than an amount equivalent to the amount of special income tax for reconstruction not paid.

A person who, without justifiable grounds, fails to file a return under Article 17, paragraph (1) or (5) of this Act, Article 151-4, paragraph (1) or (2) of the Income Tax Act as applied mutatis mutandis pursuant to Article 20-2, paragraph (3) of this Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act), Article 151-5, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 20-2, paragraph (4) of this Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), or Article 151-6, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 20-2, paragraph (6) of this Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) by the deadline for filing is punished by imprisonment for not more than one year or a fine of not more than 500,000 yen; provided, however, that the punishment may be waived depending on the circumstances.

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 fails to answer, or gives a false answer to, questions asked by the relevant official under the provisions of Article 74-2, paragraph (1) of the Act on General Rules for National Taxes as applied mutatis mutandis pursuant to Article 32, paragraph (1), or who refuses, obstructs, or evades an inspection under the provisions of that paragraph;

a person who, without justifiable grounds, fails to comply with a request for the presentation or submission of articles under the provisions of Article 74-2, paragraph (1) of the Act on General Rules for National Taxes as applied mutatis mutandis pursuant to Article 32, paragraph (1), or who presents or submits books, documents, or other articles (including copies thereof) containing false statements or records.

If the representative of a corporation (including the administrator of an association or foundation without juridical personality), or an agent, employee, or other worker of a corporation or individual, commits a violation referred to in Article 34 through the preceding Article in connection with the business or property of that corporation or individual, not only is the offender punished, but the corporation or individual is also subject to the fine prescribed in the relevant Article.

Where a fine is imposed on a corporation or individual pursuant to the preceding paragraph for a violation referred to in Article 34, paragraph (1) or (3), Article 35, paragraph (1), or Article 36, paragraph (1), the period of limitation is governed by the period of limitation for the crimes under those provisions.

Where paragraph (1) applies to an association or foundation without juridical personality, its representative or administrator represents the association or foundation without juridical personality with regard to its procedural acts, and the provisions of Acts concerning criminal proceedings in which a corporation is the accused or the suspect apply mutatis mutandis.