Article 700-67Offenses Relating to Delinquent Tax Collection Procedures for Hunting Tax

①Where a taxpayer for hunting tax, for the purpose of evading the execution of delinquent tax collection procedures, conceals, damages or disposes of property to the detriment of the prefecture, falsely increases the encumbrances on the property, or alters the current state of the property so as to reduce its value or increase the expenses for the delinquent tax collection procedure relating to it, that person is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

②The same applies where a third party in possession of the property of a taxpayer commits an act referred to in the preceding paragraph for the purpose of enabling the taxpayer to evade the execution of a delinquent tax collection procedure.

③If a person, knowing the circumstances, becomes the counterparty of the taxpayer or of the third party in possession of the property in an act referred to in the preceding two paragraphs, the person who committed the violation as the counterparty is to be punished by imprisonment for not more than two years or a fine of not more than 1,500,000 yen, or both.

④Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed the violation set forth in the preceding two paragraphs in connection with the business, hunting or property of that corporation or person, not only is the offender to be punished, but that corporation or person is also to be subject to the fine prescribed in the respective paragraph.