第七百三十九条の六（道府県が行う滞納処分に関する罪等）
Article 739-6Offenses, etc. Concerning Delinquent Tax Collection Procedures Carried Out by Prefectures
If a taxpayer of individual prefectural inhabitant tax or a special collection agent, with the purpose of evading the execution of delinquent tax collection procedures under the provisions of paragraph (1) or (2) of the preceding Article (including as applied mutatis mutandis pursuant to paragraph (8) of that Article; the same applies hereinafter in this Article), conceals or damages the person's property, disposes of it to the detriment of the prefecture and municipality, or commits an act of falsely increasing the burdens on that property, or alters its existing condition and thereby diminishes the value of that property or commits an act of increasing the expenses for the delinquent tax collection procedure relating to it, that person is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.
The same applies where a third party who is in possession of the property of a taxpayer or special collection agent commits the act referred to in the preceding paragraph with the purpose of enabling the taxpayer or special collection agent to evade the execution of delinquent tax collection procedures under the provisions of paragraph (1) or (2) of the preceding Article.
If a person, knowing the circumstances, becomes the counterparty of a taxpayer or special collection agent, or of a third party in possession of that person's property, in an act referred to in the preceding two paragraphs, the person who committed the violation as that counterparty is to be punished by imprisonment for not more than two years or a fine of not more than 1,500,000 yen, or both.
In a case that falls under any of the following items, the person who committed the violation is to be 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。
if, in the case referred to in paragraph (1) or (2) of the preceding Article, the person fails to answer or makes a false statement in response to a question by a prefectural tax collection official conducted in accordance with the provisions of Article 141 of the National Tax Collection Act;
if, in the case referred to in paragraph (1) or (2) of the preceding Article, the person refuses, obstructs or evades an inspection by a prefectural tax collection official, conducted in accordance with the provisions of Article 141 of the National Tax Collection Act, of books and documents (meaning the books and documents prescribed in that Article; the same applies in the following item) or other articles;
if, in the case referred to in paragraph (1) or (2) of the preceding Article, the person, without justifiable grounds, fails to comply with a request by a prefectural tax collection official for the presentation or submission of articles, made in accordance with the provisions of Article 141 of the National Tax Collection Act, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records.
In the case referred to in paragraph (1) or (2) of the preceding Article, a person who makes a false statement on a matter to be stated to the prefectural governor in accordance with the provisions of Article 99-2 of the National Tax Collection Act (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) of that Act) is to be punished by imprisonment for not more than six months or a fine of not more than 500,000 yen.
Where a representative of a corporation (including an association or foundation without juridical personality for which a representative or administrator has been designated; the same applies hereinafter in this paragraph) (including a representative or administrator of that association or foundation), or an agent, employee or other worker of a corporation or a person, has committed a violation under paragraphs (1) to (4) in connection with the business or property of that corporation or person, in addition to punishing the offender, the fines prescribed in those paragraphs are to be imposed on that corporation or person.
法人（法人でない社団又は財団で代表者又は管理人の定めのあるものを含む。以下この項において同じ。）の代表者（当該社団又は財団の代表者又は管理人を含む。）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一項から第四項までの違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。
Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality for which a representative or administrator has been designated, that representative or administrator represents the association or foundation in respect of its procedural acts, and the provisions of laws and regulations on criminal proceedings where a corporation is the defendant or suspect apply mutatis mutandis.
法人でない社団又は財団で代表者又は管理人の定めのあるものについて前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該法人でない社団又は財団で代表者又は管理人の定めのあるものを代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
定義第七百三十九条の六第四項第二号・この規定及び第七百三十九条の六第四項第三号の中だけ
同条に規定する帳簿書類
わかりやすく言うと
国税徴収法第百四十一条に定める、滞納者などの財産に関する帳簿や書類のことで、その作成や保存に代えて電磁的記録が作成・保存されている場合はその記録も含みます。
罰金
金銭を国に納めさせる刑罰で、一万円以上です。減軽する場合は一万円未満に下げることができます（刑法第十五条）。拘禁刑より軽く、拘留や科料より重い刑です（同法第九条・第十条第一項）。完納できない人は、一日以上二年以下（罰金を併科した場合などは三年以下）の期間、労役場に留置され、その期間は刑の言渡しのときに定められます（同法第十八条第一項・第三項・第四項）。裁判が確定した後三十日以内は、本人の承諾がなければ留置の執行はできません（同条第五項）。刑の言渡しが確定した後、三年間執行を受けないと時効が完成し、執行の免除を得ます（同法第三十一条・第三十二条第五号）。ただし、法令により執行を猶予し又は停止した期間や、本人が国外にいる期間は時効が進行せず、執行行為をすると時効は中断します（同法第三十三条・第三十四条第二項）。
刑法第9条・第10条・第15条・第18条・第31条〜第34条を参考にAIが作成。
拘禁刑
刑事施設に拘置する刑です。無期と有期があり、有期は一月以上二十年以下です（刑法第十二条第一項・第二項）。刑を加重するときは三十年まで上げ、減軽するときは一月未満に下げることができます（同法第十四条第二項）。改善更生を図るため、必要な作業を行わせ、又は必要な指導を行うことができます（同法第十二条第三項）。主刑の中では死刑の次に重く、罰金より重い刑です（同法第九条・第十条第一項）。刑法等の一部を改正する法律（令和四年法律第六十七号）の施行により、懲役と禁錮に代わって設けられました（同法第二条）。懲役又は禁錮に処せられた人は、人の資格に関する法令の適用については、刑期を同じくする拘禁刑に処せられた人とみなされます（令和四年法律第六十八号第四百四十三条第一項）。
刑法第9条・第10条・第12条・第14条、令和4年法律第67号第2条、令和4年法律第68号第443条を参考にAIが作成。