Where a person has evaded all or part of tobacco tax by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 1,000,000 yen, or both.
偽りその他不正の行為によりたばこ税の全部又は一部を免れたときは、その違反行為をした者は、十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。
Where a person has received a refund under the provisions of paragraph (2) of the preceding Article by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 1,000,000 yen, or both.
偽りその他不正の行為により前条第二項の規定による還付を受けたときは、その違反行為をした者は、十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。
Where the amount of tax evaded as referred to in paragraph (1) or the amount refunded as referred to in the preceding paragraph exceeds 1,000,000 yen, the amount of the fine referred to in those paragraphs may, in light of the circumstances, notwithstanding the provisions of those paragraphs, be an amount exceeding 1,000,000 yen and not exceeding the amount equivalent to the amount of tax evaded or the amount refunded.
In addition to what is prescribed in paragraph (1), where a person has evaded all or part of tobacco tax by failing to submit a return under the provisions of Article 473, paragraph (1) or (2) by the deadline for filing returns prescribed in those paragraphs, the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 500,000 yen, or both.
第一項に規定するもののほか、第四百七十三条第一項又は第二項の規定による申告書を当該各項に規定する申告書の提出期限までに提出しないことにより、たばこ税の全部又は一部を免れたときは、その違反行為をした者は、五年以下の拘禁刑若しくは五十万円以下の罰金に処し、又はこれを併科する。
Where the amount of tax evaded as referred to in the preceding paragraph exceeds 500,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding the provisions of that paragraph, be an amount exceeding 500,000 yen and not exceeding the amount equivalent to the amount of tax evaded.
Where a representative of a corporation, or an agent, employee or other worker of a corporation or a person, has committed a violation under paragraph (1), (2) or (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.
Where a fine is imposed on a corporation or a person for a violation under paragraph (1), (2) or (4) pursuant to the preceding paragraph, the period of prescription is governed by the period of prescription for the offenses under those paragraphs.
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tobacco taxmachine translation
「たばこ税」
In the section of the Local Tax Act on it, the municipal tobacco tax (市町村たばこ税), the tax a municipality levies on manufactured tobacco (製造たばこ).
Short name set inArticle 464, paragraph (1)· applies only in this section
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.