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Article 124-2

第百二十四条の二

If a person, without justifiable grounds, violates an order to provide electronic or magnetic records under Article 102-2, paragraph (1), the person who committed the violation is punished by imprisonment for not more than one year or a fine of not more than 3,000,000 yen.

正当な理由がなく、第百二条の二第一項の規定による電磁的記録提供命令に違反したときは、その違反行為をした者は、一年以下の拘禁刑又は三百万円以下の罰金に処する。

If the representative of a corporation, or the representative, employee, or other worker of a corporation or of any person, has committed the violation referred to in the preceding paragraph with regard to the business of the corporation or the person, the corporation or the person is to be subject to the fine prescribed in that paragraph in addition to the offender being subject to punishment.

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に関して、前項の違反行為をしたときは、行為者を罰するほか、その法人又は人に対しても同項の罰金刑を科する。

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