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Article 74-18Offenses Relating to False Reports, etc. on Commencement and Discontinuance of Business, etc.

第七十四条の十八(営業の開廃等に係る虚偽の報告等に関する罪)

In a case that falls under any of the following items, 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:

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、一年以下の拘禁刑又は五十万円以下の罰金に処する。

if the person fails to make a report under the provisions of Article 74-16 or makes a false report;

第七十四条の十六の規定による報告をせず、又は偽つたとき。

if the person, in violation of the provisions of the preceding Article, fails to keep books, fails to make entries in the books or makes false entries, or conceals the books.

前条の規定に違反して、帳簿を備えず、若しくは帳簿の記載をせず、若しくは偽り、又はその帳簿を隠匿したとき。

Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.

法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。

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