If a person has received a refund of income tax under the provisions of Article 37-13, paragraph (11) (including as applied mutatis mutandis pursuant to Article 37-13-2, paragraph (4)) by deception or other wrongful act, the person who committed the violation is punished by imprisonment for 10 years or less or a fine of 10,000,000 yen or less, or both.
偽りその他不正の行為により、第三十七条の十三第十一項（第三十七条の十三の二第四項において準用する場合を含む。）の規定による所得税の還付を受けたときは、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 income tax refunded 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 income tax refunded.
If a person has evaded income tax with respect to the amount of income tax prescribed in Article 120, paragraph (1), item (iii) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) (or, if there is an amount to be deducted under the provisions of Article 95 or 165-6 of that Act, the amount of income tax calculated under the provisions of that item without applying those provisions) by failing to file, by the due date for filing those returns, an amended return or a return filed after the due date under the provisions of Article 28-3, paragraph (7), Article 30-2, paragraph (5), Article 31-2, paragraph (8), Article 33-5, paragraph (1), Article 35, paragraph (9), Article 36-3, paragraphs (1) through (3) (including as applied by deeming pursuant to the provisions of Article 36-5), Article 37-2, paragraph (1) or (2) (including as applied by deeming pursuant to the provisions of Article 37-4 and as applied mutatis mutandis pursuant to Article 37-5, paragraph (3) (including as applied by deeming pursuant to the provisions of paragraph (5) of that Article)), Article 41-3, paragraph (1), Article 41-5, paragraph (13) or (14) or Article 41-19-4, paragraph (14), the person who committed the violation is punished by imprisonment for five years or less or a fine of 5,000,000 yen or less, or both.
第二十八条の三第七項、第三十条の二第五項、第三十一条の二第八項、第三十三条の五第一項、第三十五条第九項、第三十六条の三第一項から第三項まで（第三十六条の五の規定によりみなして適用する場合を含む。）、第三十七条の二第一項若しくは第二項（第三十七条の四の規定によりみなして適用する場合及び第三十七条の五第三項（同条第五項の規定によりみなして適用する場合を含む。）において準用する場合を含む。）、第四十一条の三第一項、第四十一条の五第十三項若しくは第十四項又は第四十一条の十九の四第十四項の規定による修正申告書又は期限後申告書をこれらの申告書の提出期限までに提出しないことにより、所得税法第百二十条第一項第三号（同法第百六十六条において準用する場合を含む。）に規定する所得税の額（同法第九十五条又は第百六十五条の六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所得税の額）につき所得税を免れたときは、その違反行為をした者は、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 income tax 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 income tax evaded.
If a person has failed, without justifiable grounds, to file an amended return or a return filed after the due date under the provisions of Article 28-3, paragraph (7), Article 30-2, paragraph (5), Article 31-2, paragraph (8), Article 33-5, paragraph (1), Article 35, paragraph (9), Article 36-3, paragraphs (1) through (3) (including as applied by deeming pursuant to the provisions of Article 36-5), Article 37-2, paragraph (1) or (2) (including as applied by deeming pursuant to the provisions of Article 37-4 and as applied mutatis mutandis pursuant to Article 37-5, paragraph (3) (including as applied by deeming pursuant to the provisions of paragraph (5) of that Article)), Article 41-3, paragraph (1), Article 41-5, paragraph (13) or (14) or Article 41-19-4, paragraph (14) by the due date for filing those returns, the person who committed the violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less; provided, however, that the punishment may be remitted depending on the circumstances.
正当な理由がなくて第二十八条の三第七項、第三十条の二第五項、第三十一条の二第八項、第三十三条の五第一項、第三十五条第九項、第三十六条の三第一項から第三項まで（第三十六条の五の規定によりみなして適用する場合を含む。）、第三十七条の二第一項若しくは第二項（第三十七条の四の規定によりみなして適用する場合及び第三十七条の五第三項（同条第五項の規定によりみなして適用する場合を含む。）において準用する場合を含む。）、第四十一条の三第一項、第四十一条の五第十三項若しくは第十四項又は第四十一条の十九の四第十四項の規定による修正申告書又は期限後申告書をこれらの申告書の提出期限までに提出しなかつたときは、その違反行為をした者は、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。
In a case that falls under any of the following items, the person who committed the violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less:
次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
when the person, despite not meeting the requirements prescribed in Article 180, paragraph (1) of the Income Tax Act as applied mutatis mutandis pursuant to Article 41-13-2, paragraph (2), has made a false application and received the issuance of the certificate prescribed in Article 180, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 41-13-2, paragraph (2), has failed to make the notification or give the notice under the provisions of Article 180, paragraph (2) of that Act as applied mutatis mutandis pursuant to Article 41-13-2, paragraph (2), or has failed to give the notice under the provisions of Article 180, paragraph (4) of that Act as applied mutatis mutandis pursuant to Article 41-13-2, paragraph (2);
第四十一条の十三の二第二項において準用する所得税法第百八十条第一項に規定する要件に該当しないにもかかわらず偽りの申請をして第四十一条の十三の二第二項において準用する同法第百八十条第一項に規定する証明書の交付を受けたとき、第四十一条の十三の二第二項において準用する同法第百八十条第二項の規定による届出若しくは通知をしなかつたとき、又は第四十一条の十三の二第二項において準用する同法第百八十条第四項の規定による通知をしなかつたとき。
when the person has failed to submit the report prescribed in Article 8-4, paragraph (9), the payment report on redemption money, etc. of listed securities investment trusts, etc. prescribed in Article 9-4-2, paragraph (2), the report on the granting of specified share options prescribed in Article 29-2, paragraph (6) or the report on changes of specified shares, etc. prescribed in paragraph (7) of the Article, the report prescribed in Article 37-11-3, paragraph (7), the report prescribed in Article 37-14, paragraph (35), the report prescribed in Article 37-14-2, paragraph (27) or the statement prescribed in Article 41-2-3, paragraph (2), to the district director no later than the due date for submitting such report or statement, or has made false entries or records in such report or statement and has submitted the report or statement to the district director;
第八条の四第九項に規定する報告書、第九条の四の二第二項に規定する上場証券投資信託等の償還金等の支払調書、第二十九条の二第六項に規定する特定新株予約権の付与に関する調書若しくは同条第七項に規定する特定株式等の異動状況に関する調書、第三十七条の十一の三第七項に規定する報告書、第三十七条の十四第三十五項に規定する報告書、第三十七条の十四の二第二十七項に規定する報告書若しくは第四十一条の二の三第二項に規定する調書をこれらの報告書若しくは調書の提出期限までに税務署長に提出せず、又はこれらの報告書若しくは調書に偽りの記載若しくは記録をして税務署長に提出したとき。
when the person has failed to deliver the written notice prescribed in Article 8-4, paragraph (4) or paragraph (5), the report prescribed in Article 37-11-3, paragraph (7), the report prescribed in Article 37-14-2, paragraph (28) or the written notice prescribed in Article 41-12-2, paragraph (8) or (9) to the resident, nonresident with a permanent establishment, or person receiving the payment prescribed in these provisions, no later than the due date for delivering such written notice or report, or has made false entries or records in such written notice or report and has delivered the written notice or report to the resident, nonresident with a permanent establishment, or person receiving the payment, or when the person has provided false matters by electronic or magnetic means pursuant to the provisions of Article 8-4, paragraph (6), Article 37-11-3, paragraph (9), Article 37-14-2, paragraph (29) or Article 41-12-2, paragraph (10);
第八条の四第四項若しくは第五項に規定する通知書、第三十七条の十一の三第七項に規定する報告書、第三十七条の十四の二第二十八項に規定する報告書若しくは第四十一条の十二の二第八項若しくは第九項に規定する通知書をこれらの通知書若しくは報告書の交付の期限までにこれらの規定に規定する居住者若しくは恒久的施設を有する非居住者若しくは支払を受ける者に交付せず、若しくはこれらの通知書若しくは報告書に偽りの記載をして当該居住者若しくは恒久的施設を有する非居住者若しくは支払を受ける者に交付したとき、又は第八条の四第六項、第三十七条の十一の三第九項、第三十七条の十四の二第二十九項若しくは第四十一条の十二の二第十項の規定による電磁的方法により偽りの事項を提供したとき。
when the person has refused a request under the proviso of Article 8-4, paragraph (6), the proviso of Article 37-11-3, paragraph (8), the proviso of paragraph (9) of that Article, the proviso of Article 37-14-2, paragraph (29) or the proviso of Article 41-12-2, paragraph (10) without justifiable grounds, or has made false entries or records in the written notice prescribed in the proviso of Article 8-4, paragraph (6), the report prescribed in the proviso of Article 37-11-3, paragraph (8) or the proviso of paragraph (9) of that Article, the report prescribed in the proviso of Article 37-14-2, paragraph (29) or the written notice prescribed in the proviso of Article 41-12-2, paragraph (10) and has delivered it to the resident, nonresident with a permanent establishment, or person receiving the payment prescribed in those provisions;
正当な理由がないのに第八条の四第六項ただし書、第三十七条の十一の三第八項ただし書、同条第九項ただし書、第三十七条の十四の二第二十九項ただし書若しくは第四十一条の十二の二第十項ただし書の規定による請求を拒み、又は第八条の四第六項ただし書に規定する通知書、第三十七条の十一の三第八項ただし書若しくは同条第九項ただし書に規定する報告書、第三十七条の十四の二第二十九項ただし書に規定する報告書若しくは第四十一条の十二の二第十項ただし書に規定する通知書に偽りの記載をしてこれらの規定に規定する居住者若しくは恒久的施設を有する非居住者若しくは支払を受ける者に交付したとき。
when the person has failed to answer or has given a false answer to the questions asked by the relevant officials pursuant to the provisions of Article 8-4, paragraph (10), Article 9-4-2, paragraph (3), Article 29-2, paragraph (9), Article 37-11-3, paragraph (12), Article 37-14, paragraph (37), Article 37-14-2, paragraph (32) or Article 41-2-3, paragraph (3), or has refused, obstructed, or avoided the inspection under those provisions;
第八条の四第十項、第九条の四の二第三項、第二十九条の二第九項、第三十七条の十一の三第十二項、第三十七条の十四第三十七項、第三十七条の十四の二第三十二項若しくは第四十一条の二の三第三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、又はこれらの規定による検査を拒み、妨げ、若しくは忌避したとき。
when the person, without justifiable grounds, has failed to comply with a request for the presentation or submission of articles under the provisions of Article 8-4, paragraph (10), Article 9-4-2, paragraph (3), Article 29-2, paragraph (9), Article 37-11-3, paragraph (12), Article 37-14, paragraph (37), Article 37-14-2, paragraph (32) or Article 41-2-3, paragraph (3), or has presented or submitted books and documents or other articles (including copies thereof) containing false entries or records.
第八条の四第十項、第九条の四の二第三項、第二十九条の二第九項、第三十七条の十一の三第十二項、第三十七条の十四第三十七項、第三十七条の十四の二第三十二項又は第四十一条の二の三第三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、若しくは提出したとき。
When the representative of a corporation (including an association or foundation without juridical personality (meaning an association or foundation without juridical personality as prescribed in Article 2, item (viii) of the Corporation Tax Act; hereinafter the same applies in this Article); hereinafter the same applies in this paragraph and the following paragraph) (such representative includes the administrator of an association or foundation without juridical personality), or an agent, employee, or other worker of a corporation or individual has committed a violation set forth in paragraph (1), (3) or (5) or the preceding paragraph with regard to the business or property of the corporation or individual, not only the offender is punished but also the corporation or individual is punished by the fine prescribed in those provisions.
The period of prescription in the case where a fine is imposed on a corporation or individual pursuant to the provisions of the preceding paragraph with respect to a violation set forth in paragraph (1) or (3) is governed by the period of prescription for the offenses under those provisions.
Where the provisions of paragraph (7) apply 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 legal provisions concerning criminal proceedings that are applicable in the case where a corporation stands as the defendant or the suspect apply mutatis mutandis.