If special corporation tax for reconstruction has been evaded by deception or other wrongful act with respect to the amount of special corporation tax for reconstruction prescribed in Article 53, paragraph (1), item (ii) (or, if there is an amount to be deducted pursuant to the provisions of Article 49 or Article 50, the amount of special corporation tax for reconstruction calculated as under that item without applying those provisions), the representative (including the administrator of an association or foundation without juridical personality and an individual who is the trustee of a trust subject to corporate taxation; the same applies in paragraph (3) and the following Article), agent, employee, or other worker (including, if the corporation is a consolidated parent corporation, a representative, agent, or other worker of a consolidated subsidiary corporation; the same applies in Article 68, paragraph (1)) of the corporation (including an association or foundation without juridical personality; the same applies in paragraph (3), the following Article, and Article 68, paragraphs (1) and (2)) who committed the violation is punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.
偽りその他不正の行為により、第五十三条第一項第二号に規定する復興特別法人税の額（第四十九条又は第五十条の規定により控除をされるべき金額がある場合には、同号の規定による計算をこれらの規定を適用しないでした復興特別法人税の額）につき復興特別法人税を免れた場合には、法人（人格のない社団等を含む。第三項、次条並びに第六十八条第一項及び第二項において同じ。）の代表者（人格のない社団等の管理人及び法人課税信託の受託者である個人を含む。第三項及び次条において同じ。）、代理人、使用人その他の従業者（当該法人が連結親法人である場合には、連結子法人の代表者、代理人その他の従業者を含む。第六十八条第一項において同じ。）でその違反行為をした者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。
If the amount of special corporation 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 corporation tax for reconstruction evaded.
Beyond what is provided for in paragraph (1), if special corporation tax for reconstruction has been evaded, by failing to file a return under the provisions of Article 53, paragraph (1) by the deadline for filing it, with respect to the amount of special corporation tax for reconstruction prescribed in item (ii) of that paragraph (or, if there is an amount to be deducted pursuant to the provisions of Article 49 or Article 50, the amount of special corporation tax for reconstruction calculated as under that item without applying those provisions), the representative, agent, employee, or other worker of the corporation who committed the violation 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 corporation 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 corporation tax for reconstruction evaded.