Article 21, paragraph (1)
A person who falls under any of the following items is punished by imprisonment for three years or less or a fine of 1,000,000 yen or less, or both:
次の各号のいずれかに該当する者は、三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。
This text is not in force yetIt on 1 April 2027, in 5 months
Read the text in force →Stamp Tax Act
印紙税法
Chapter V Penal Provisions
The law as Act Partially Amending the Immigration Control and Refugee Recognition Act and the Act on Proper Technical Intern Training and Protection of Technical Intern Trainees (Act No. 60 of 2024) leaves it, with the words it changes marked.
The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.
Chapter V Penal Provisions第五章 罰則
Article 21第二十一条
Article 21, paragraph (1), item (i)
a person who has evaded or attempted to evade stamp tax by deceit or other wrongful conduct;
偽りその他不正の行為により印紙税を免れ、又は免れようとした者
Article 21, paragraph (1), item (ii)
a person who has received or attempted to receive a refund under Article 14, paragraph (1) by deceit or other wrongful conduct.
偽りその他不正の行為により第十四条第一項の規定による還付を受け、又は受けようとした者
Article 21, paragraph (2)
Where three times the amount equivalent to the stamp tax on the taxable document relating to the offense set out in the preceding paragraph, or three times the amount equivalent to the refund, exceeds 1,000,000 yen, the fine under that paragraph may, in light of the circumstances, be an amount exceeding 1,000,000 yen and equal to or less than three times the amount equivalent to that stamp tax or three times the amount equivalent to that refund.
前項の犯罪に係る課税文書に対する印紙税に相当する金額又は還付金に相当する金額の三倍が百万円を超える場合には、情状により、同項の罰金は、百万円を超え当該印紙税に相当する金額又は還付金に相当する金額の三倍以下とすることができる。
Article 22第二十二条
Article 22, paragraph (1)
A person who falls under any of the following items 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。
Article 22, paragraph (1), item (i)
a person who has failed to affix corresponding revenue stamps under Article 8, paragraph (1);
第八条第一項の規定による相当印紙の貼付けをしなかつた者
Article 22, paragraph (1), item (ii)
a person who has failed to submit a return under Article 11, paragraph (4) or Article 12, paragraph (5) by the due date for its submission;
第十一条第四項又は第十二条第五項の規定による申告書をその提出期限までに提出しなかつた者
Article 22, paragraph (1), item (iii)
a person who has violated Article 16;
第十六条の規定に違反した者
Article 22, paragraph (1), item (iv)
a person who has failed to make entries in books under Article 18, paragraph (1) or (2) or has made false entries, or has concealed the books.
第十八条第一項又は第二項の規定による帳簿の記載をせず、若しくは偽り、又はその帳簿を隠匿した者
Article 23第二十三条
Article 23, paragraph (1)
A person who falls under any of the following items is punished by a fine of 300,000 yen or less:
次の各号のいずれかに該当する者は、三十万円以下の罰金に処する。
Article 23, paragraph (1), item (i)
a person who has violated Article 8, paragraph (2);
第八条第二項の規定に違反した者
Article 23, paragraph (1), item (ii)
a person who has failed to put the indication under Article 11, paragraph (3) or Article 12, paragraph (3);
第十一条第三項又は第十二条第三項の規定による表示をしなかつた者
Article 23, paragraph (1), item (iii)
a person who has failed to make the report under Article 17, paragraph (1) or has failed to make the notification under paragraph (2) of that Article.
第十七条第一項の規定による申告をせず、又は同条第二項の規定による届出をしなかつた者
Article 24第二十四条
Article 24, paragraph (1)
Where the representative of a corporation, or an agent, employee or other worker of a corporation or person, commits a violation of the preceding three Articles in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in each of those Articles is imposed on that corporation or person.
法人の代表者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前三条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。