Section 6 Penal Provisions
第六節 罰則
第三十四条
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.
偽りその他不正の行為により、第十七条第一項第二号に規定する復興特別所得税の額（第十四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同条の規定を適用しないでした復興特別所得税の額）又は第十七条第五項第一号若しくは第四号イに規定する復興特別所得税の額につき復興特別所得税を免れた者は、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 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.
第一項に規定するもののほか、第十七条第一項若しくは第五項又は第二十条の二第三項において準用する所得税法第百五十一条の四第一項若しくは第二項（これらの規定を同法第百六十六条において準用する場合を含む。）、第二十条の二第四項において準用する同法第百五十一条の五第一項（同法第百六十六条において準用する場合を含む。）若しくは第二十条の二第六項において準用する同法第百五十一条の六第一項（同法第百六十六条において準用する場合を含む。）の規定による申告書をその提出期限までに提出しないことにより、第十七条第一項第二号に規定する復興特別所得税の額（第十四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同条の規定を適用しないでした復興特別所得税の額）又は第十七条第五項第一号若しくは第四号イに規定する復興特別所得税の額につき復興特別所得税を免れた者は、五年以下の拘禁刑若しくは五百万円以下の罰金に処し、又はこれを併科する。
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.
第三十五条
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.
偽りその他不正の行為により、第二十八条から第三十条までの規定により徴収されるべき復興特別所得税を免れた者は、十年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。
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.
第三十六条
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.
第二十八条から第三十条までの規定により徴収して納付すべき復興特別所得税を納付しなかった者は、十年以下の拘禁刑若しくは二百万円以下の罰金に処し、又はこれを併科する。
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.
第三十七条
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.
正当な理由がなくて第十七条第一項若しくは第五項又は第二十条の二第三項において準用する所得税法第百五十一条の四第一項若しくは第二項（これらの規定を同法第百六十六条において準用する場合を含む。）、第二十条の二第四項において準用する同法第百五十一条の五第一項（同法第百六十六条において準用する場合を含む。）若しくは第二十条の二第六項において準用する同法第百五十一条の六第一項（同法第百六十六条において準用する場合を含む。）の規定による申告書をその提出期限までに提出しなかった者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。ただし、情状により、その刑を免除することができる。
第三十八条
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:
次の各号のいずれかに該当する者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
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;
第三十二条第一項において準用する国税通則法第七十四条の二第一項の規定による当該職員の質問に対して答弁せず、若しくは偽りの答弁をし、又は同項の規定による検査を拒み、妨げ、若しくは忌避した者
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.
第三十二条第一項において準用する国税通則法第七十四条の二第一項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出した者
第三十九条
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.
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第三十四条から前条まで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。
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.