Article 691Crimes of Tax Evasion concerning Municipal Non-Statutory Ordinary Tax
第六百九十一条（市町村法定外普通税の脱税に関する罪）
If a person evades all or part of municipal non-statutory ordinary tax by deception or other wrongful acts, 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 1,000,000 yen, or both.
偽りその他不正の行為により市町村法定外普通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百万円以下の罰金に処し、又はこれを併科する。
If a person fails to remit all or part of the remittance relating to municipal non-statutory ordinary tax that is to be collected and remitted under Article 685, paragraph (2), 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 1,000,000 yen, or both.
第六百八十五条第二項の規定により徴収して納入すべき市町村法定外普通税に係る納入金の全部又は一部を納入しなかつたときは、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 under paragraph (1) or the amount not remitted under the preceding paragraph exceeds 1,000,000 yen, depending on the circumstances the amount of the fine under each of those paragraphs may, notwithstanding those provisions, be an amount exceeding 1,000,000 yen that is not more than the amount equivalent to the amount of tax evaded or the amount not remitted.
In addition to what is prescribed in paragraph (1), if a person evades all or part of municipal non-statutory ordinary tax by failing to file or report matters that are to be filed or reported under Article 681, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 500,000 yen, or both.
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 juridical person, or an agent, employee or other worker of a juridical person or an individual, commits a violation under paragraph (1), (2) or (4) in connection with the business of that juridical person or individual, in addition to punishing the offender, the fine prescribed in the relevant paragraph is also imposed on that juridical person or individual.
In the case where a fine is imposed on a juridical person or individual pursuant to the preceding paragraph for a violation referred to in paragraph (1) or (2), the period of prescription is governed by the period of prescription for the offenses under those paragraphs.
Read this with the articles around it
remittancemachine translation
「納入金」
Local tax that a special collector (特別徴収義務者) collects and must pay in to the local government.
Defined inArticle 1, paragraph (1), item (xii)· applies throughout the law
municipal non-statutory ordinary taxmachine translation
「市町村法定外普通税」
An ordinary tax (普通税) that a municipality levies under Article 5, paragraph 3 by setting up a tax of its own beyond those the Local Tax Act lists.
Short name set inArticle 10-4, paragraph (2)
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.