Article 462Offenses of Refusing Inspection, etc. Relating to Delinquent Tax Collection Procedures for Light Motor Vehicle Tax in Accordance with the Rules of the National Tax Collection Act
第四百六十二条（国税徴収法の例による軽自動車税に係る滞納処分に関する検査拒否等の罪）
In the case falling under any of the following items, the person who committed the violation is punished by a fine of not more than 300,000 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、三十万円以下の罰金に処する。
in the case referred to in Article 460, paragraph (6), where a person fails to answer, or makes a false statement in response to, a question by a municipal tax collection official conducted in accordance with the rules of Article 141 of the National Tax Collection Act;
in the case referred to in Article 460, paragraph (6), where a person refuses, obstructs or evades an inspection by a municipal tax collection official, conducted in accordance with the rules 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;
in the case referred to in Article 460, paragraph (6), where a person, without justifiable grounds, fails to comply with a request by a municipal tax collection official, made in accordance with the rules of Article 141 of the National Tax Collection Act, for the presentation or submission of articles, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records.
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation under the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the penalty prescribed in that paragraph is to be imposed on that corporation or person.
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tax collection officialmachine translation
「徴税吏員」
A prefectural governor (道府県知事) or a prefectural employee the governor has delegated, or a mayor of a municipality (市町村長) or a municipal employee the mayor has delegated.
Defined inArticle 1, paragraph (1), item (iii)· applies throughout the law
books and documentsmachine translation
「帳簿書類」
The books and documents on a delinquent taxpayer's property that Article 141 of the National Tax Collection Act names, including the electronic records (電磁的記録) made or kept in their place.
Defined inArticle 462, paragraph (1), item (ii)· applies only in this provision and in Article 462, paragraph (1), item (iii)
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.