Article 724Offenses Concerning Tax Evasion Relating to Water Utilization and Land Benefit Tax, etc.
第七百二十四条（水利地益税等の脱税に関する罪）
Where a person has evaded all or part of water utilization and land benefit tax, etc. by deception or other wrongful acts, 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 1,000,000 yen, or both.
偽りその他不正の行為により水利地益税等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、三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 failed to remit all or part of the remittance relating to water utilization and land benefit tax, etc. that is to be collected and remitted pursuant to the provisions of Article 718, paragraph (2) or Article 718-4 (including as applied mutatis mutandis pursuant to Article 718-6, Article 718-7, paragraph (3) or Article 718-8, paragraph (3)), 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 1,000,000 yen, or both.
第七百十八条第二項又は第七百十八条の四（第七百十八条の六、第七百十八条の七第三項又は第七百十八条の八第三項において準用する場合を含む。）の規定により徴収して納入すべき水利地益税等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、三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), where a person has evaded all or part of water utilization and land benefit tax, etc. by failing to file a return or make a report on the matters to be filed or reported under the provisions of Article 714, the person who committed the violation is to be punished by imprisonment for not more than one year 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 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.
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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
water utilization and land benefit tax, etc.machine translation
「水利地益税等」
The water and land benefit tax (水利地益税), the common facilities tax (共同施設税), the residential land development tax (宅地開発税) and the national health insurance tax (国民健康保険税), which a local government collects by ordinary collection (普通徴収) or special collection (特別徴収), as its ordinance (条例) provides.
Short name set inArticle 706, paragraph (1)
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.