Chapter VIII Penal Provisions
第八章 罰則
第六十八条
A person who evades inheritance tax or gift tax by deception or other wrongful act is punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.
偽りその他不正の行為により相続税又は贈与税を免れた者は、十年以下の拘禁刑若しくは千万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 amount of gift tax evaded as referred to in the preceding paragraph exceeds 10,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be an amount exceeding 10,000,000 yen and not exceeding the amount equivalent to the amount of inheritance tax or amount of gift tax so evaded.
In addition to what is provided for in paragraph (1), a person who evades inheritance tax or gift tax by failing to file a return filed by the due date or an amended return under Article 31, paragraph (2) by the deadline for filing those returns is punished by imprisonment for not more than five years or a fine of not more than 5,000,000 yen, or both.
If the amount of inheritance tax or amount of 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 amount of gift tax so evaded.
第六十九条
A person who, without justifiable grounds, fails to file a return filed by the due date or an amended return under Article 31, paragraph (2) by the deadline for filing those returns is punished by imprisonment for not more than one year or a fine of not more than 500,000 yen; provided, however, that the punishment may be remitted depending on the circumstances.
第七十条
A person who fails to submit the statement under Article 59, or who submits it with a false entry or record, is punished by imprisonment for not more than one year or a fine of not more than 500,000 yen.
第五十九条の規定による調書を提出せず、又はその調書に虚偽の記載若しくは記録をして提出した者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
第七十一条
If a representative of a corporation (including an association or foundation with no legal personality prescribed in Article 66, paragraph (1); the same applies hereinafter in this paragraph and the following paragraph) (including a representative or administrator of that association or foundation), or an agent, employee or other worker of a corporation or person, commits a violation under Article 68, paragraph (1) or (3), Article 69 or the preceding Article with regard to 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.
The period of prescription in the case where a fine is imposed on a corporation or person pursuant to the preceding paragraph for a violation under Article 68, paragraph (1) or (3) is governed by the period of prescription for the offenses under those provisions.
Where paragraph (1) applies to an association or foundation prescribed in that paragraph, its representative or administrator represents that association or foundation in its procedural acts in the lawsuit, and the provisions of laws and regulations on criminal procedure for the case where a corporation is the accused or suspect apply mutatis mutandis.