Chapter V Penal Provisions
第五章 罰則
第二十一条
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。
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
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
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.
第二十二条
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。
a person who has failed to affix corresponding revenue stamps under Article 8, paragraph (1);
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;
a person who has violated Article 16;
第十六条の規定に違反した者
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.
第二十三条
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。
a person who has violated Article 8, paragraph (2);
第八条第二項の規定に違反した者
a person who has failed to put the indication under Article 11, paragraph (3) or Article 12, paragraph (3);
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.
第二十四条
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。
taxable documentmachine translation
「課税文書」
A document of a kind listed in the taxable-items column of Appended Table 1, other than one that Article 5 exempts from stamp tax; whoever makes one must pay stamp tax on it.
Short name set inArticle 3, paragraph (1)
corresponding revenue stampsmachine translation
「相当印紙」
Revenue stamps (印紙) for an amount equal to the stamp tax due on a taxable document, which its maker must, as a rule, affix to the document by the time it is made.
Short name set inArticle 8, paragraph (1)
fine
罰金
A criminal punishment of paying money to the state, of 10,000 yen or more, or less where it is reduced (Penal Code, Article 15). It ranks below imprisonment (拘禁刑) and above penal detention (拘留) and a petty fine (科料) (Articles 9 and 10, paragraph (1)). A person who cannot pay it in full is held in a workhouse (労役場) for one day to two years, or up to three years where fines are imposed together, a period set when the sentence is passed (Article 18, paragraphs (1), (3) and (4)); not within thirty days of the sentence becoming final without the person's consent (paragraph (5)). If it is not enforced for three years after the sentence becomes final, the person is released from it by prescription (Articles 31 and 32, item (v)); the three years do not run while its execution is suspended under law or the person is abroad, and an act of execution interrupts them (Articles 33 and 34, paragraph (2)).
Written by AI using Penal Code, Arts. 9, 10, 15, 18, 31 to 34 as a reference.
imprisonment
拘禁刑
The punishment of being held in a penal institution (刑事施設), for life or for a fixed term of one month to twenty years (Penal Code, Article 12, paragraphs (1) and (2)); a fixed term can be raised to thirty years where the punishment is aggravated, or cut below one month where it is reduced (Article 14, paragraph (2)). To help the person reform and rehabilitate, they may be made to do work or given guidance (Article 12, paragraph (3)). It ranks below the death penalty and above a fine (罰金) among the principal punishments (Articles 9 and 10, paragraph (1)). It replaced imprisonment with work (懲役) and imprisonment without work (禁錮) when the Act Partially Amending the Penal Code, etc. (Act No. 67 of 2022) came into force (Act No. 67 of 2022, Article 2), and a person sentenced to either is treated, for the rules on a person's qualifications, as sentenced to imprisonment for the same term (Act No. 68 of 2022, Article 443, paragraph (1)).
Written by AI using Penal Code, Arts. 9, 10, 12, 14, Act No. 67 of 2022, Art. 2 and Act No. 68 of 2022, Art. 443 as a reference.