Article 74-29Offenses of Refusal of Inspection, etc. Concerning Delinquent Tax Collection Procedures for Tobacco Tax Carried Out in Accordance with the Rules of the National Tax Collection Act
第七十四条の二十九（国税徴収法の例によるたばこ税に係る滞納処分に関する検査拒否等の罪）
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, in the case referred to in Article 74-27, paragraph (6), the person fails to answer or makes a false statement in response to a question by a prefectural tax collection official conducted in accordance with the provisions of Article 141 of the National Tax Collection Act;
第七十四条の二十七第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の質問に対して答弁をせず、又は偽りの陳述をしたとき。
if, in the case referred to in Article 74-27, paragraph (6), the person refuses, obstructs or evades an inspection by a prefectural tax collection official, conducted in accordance with the provisions of Article 141 of the National Tax Collection Act, of books and documents (meaning the books and documents prescribed in that Article; the same applies in the following item) or other articles;
第七十四条の二十七第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の帳簿書類（同条に規定する帳簿書類をいう。次号において同じ。）その他の物件の検査を拒み、妨げ、又は忌避したとき。
if, in the case referred to in Article 74-27, paragraph (6), the person, without justifiable grounds, fails to comply with a request by a prefectural tax collection official for the presentation or submission of articles, made in accordance with the provisions of Article 141 of the National Tax Collection Act, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records.
第七十四条の二十七第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の物件の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
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.
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tax collection officialmachine translation
「徴税吏員」
A prefectural governor (道府県知事) or a prefectural employee the governor has delegated, or a mayor of a municipality (市町村長) or a municipal employee the mayor has delegated.
Defined inArticle 1, paragraph (1), item (iii)· applies throughout the law
books and documentsmachine translation
「帳簿書類」
The books and documents on a delinquent taxpayer's property that Article 141 of the National Tax Collection Act names, including the electronic records (電磁的記録) made or kept in their place.
Defined inArticle 74-29, paragraph (1), item (ii)· applies only in this provision and in Article 74-29, paragraph (1), item (iii)
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.