Article 70-13Penalties Relating to the Filing, etc. of Amended Return Forms, etc. under Special Provisions on Inheritance Tax and Gift Tax
第七十条の十三（相続税及び贈与税の特例に係る修正申告書等の提出等に係る罰則）
In the case where a person has evaded inheritance tax or gift tax by failing to file, by the filing deadline for those returns, an amended return form or a tax return form filed after the due date under the provisions of Article 69-3, paragraph (1) or (2), Article 70, paragraph (6) (including as applied mutatis mutandis pursuant to paragraph (10) of that Article) or paragraph (7) (including as applied mutatis mutandis pursuant to paragraph (10) of that Article), Article 70-2, paragraph (4), Article 70-3, paragraph (4) or Article 70-7-14, paragraph (2) (referred to as an "amended return form, etc." in paragraph (3)), the person who has committed that violation is punished by imprisonment for five years or less or a fine of 5,000,000 yen or less, or both.
第六十九条の三第一項若しくは第二項、第七十条第六項（同条第十項において準用する場合を含む。）若しくは第七項（同条第十項において準用する場合を含む。）、第七十条の二第四項、第七十条の三第四項又は第七十条の七の十四第二項の規定による修正申告書又は期限後申告書（第三項において「修正申告書等」という。）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相続税又は贈与税を免れたときは、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 inheritance tax or gift 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 an amount exceeding 5,000,000 yen and not exceeding the amount equivalent to the amount of inheritance tax or gift tax so evaded.
In the case where a person has failed to file an amended return form, etc. by its filing deadline without justifiable grounds, the person who has committed that 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修正申告書等をそ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 the case falling under any of the following items, the person who has committed that 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。
the person has failed to submit to the district director, by its submission deadline, a report on the termination of an education fund management contract prescribed in Article 70-2-2, paragraph (19) or a report on the termination of a contract for management of marriage and child-rearing funds prescribed in Article 70-2-3, paragraph (16), or has submitted such a report containing a false statement or false record to the district director;
第七十条の二の二第十九項に規定する教育資金管理契約の終了に関する調書若しくは第七十条の二の三第十六項に規定する結婚・子育て資金管理契約の終了に関する調書をその提出期限までに税務署長に提出せず、又はこれらの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。
the person has failed to answer, or has given a false answer to, questions asked by the relevant official under the provisions of Article 70-2-2, paragraph (23) or Article 70-2-3, paragraph (20), or has refused, obstructed or evaded an inspection under those provisions;
第七十条の二の二第二十三項若しくは第七十条の二の三第二十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。
the person has, without justifiable grounds, failed to comply with a request for the presentation or submission of articles under the provisions of Article 70-2-2, paragraph (23) or Article 70-2-3, paragraph (20), or has presented or submitted books and documents or other articles (including copies thereof) containing a false statement or false record.
第七十条の二の二第二十三項又は第七十条の二の三第二十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 prescribed in Article 66, paragraph (1) of the Inheritance Tax Act; the same applies hereinafter in this paragraph and the following paragraph) (including the representative or manager of that association or foundation), or the agent, employee or other worker of a corporation or individual, has committed a violation referred to in paragraph (1) or the preceding two paragraphs with regard to 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 relevant provision.
In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) under the provisions of the preceding paragraph, the period of the statute of limitations is the same as that for the offense referred to in paragraph (1).
In the case where the provisions of paragraph (5) apply to an association or foundation prescribed in that paragraph, its representative or manager represents that association or foundation with regard to its procedural acts, and the provisions of Acts concerning criminal proceedings in which a corporation is the defendant or the suspect apply mutatis mutandis.