If a taxpayer, for the purpose of evading the execution of the delinquent tax collection procedure or collection pursuant to a request for collection assistance by a tax treaty partner, etc., conceals or damages their property or disposes of it to the detriment of the State, falsely increases the burden on that property, or alters its present condition so as to reduce its value, or increases the expenses for the delinquent tax collection procedure relating to that delinquent tax collection procedure or the expenses relating to collection pursuant to a request for collection assistance by a tax treaty partner, etc., 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.
納税者が滞納処分の執行又は租税条約等の相手国等に対する共助対象国税の徴収の共助の要請による徴収を免れる目的でその財産を隠蔽し、損壊し、若しくは国の不利益に処分し、その財産に係る負担を偽つて増加する行為をし、又はその現状を改変して、その財産の価額を減損し、若しくはその滞納処分に係る滞納処分費若しくは租税条約等の相手国等に対する共助対象国税の徴収の共助の要請による徴収に関する費用を増大させる行為をしたときは、その者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。
The same applies where a third party in possession of the taxpayer's property commits an act referred to in the preceding paragraph for the purpose of enabling the taxpayer to evade the execution of the delinquent tax collection procedure or collection pursuant to a request for collection assistance by a tax treaty partner, etc.
納税者の財産を占有する第三者が納税者に滞納処分の執行又は租税条約等の相手国等に対する共助対象国税の徴収の共助の要請による徴収を免れさせる目的で前項の行為をしたときも、同項と同様とする。
If 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.
The offenses under paragraphs (1) and (2) (excluding the portions of those provisions pertaining to the execution of the delinquent tax collection procedure) also apply to a person who has committed those offenses outside Japan.
The offense under paragraph (3) (excluding the portion pertaining to the execution of the delinquent tax collection procedure) follows the example of Article 2 (Crimes Committed outside Japan) of the Penal Code (Act No. 45 of 1907).
第三項（滞納処分の執行に係る部分を除く。）の罪は、刑法（明治四十年法律第四十五号）第二条（すべての者の国外犯）の例に従う。
taxpayermachine translation
「納税者」
A person liable under the national tax laws to pay a national tax other than tax collected by withholding (源泉徴収等による国税), and a person who must collect such withheld tax and pay it to the State.
Defined inArticle 2, paragraph (1), item (vi)· applies throughout the law
collection assistance by a tax treaty partner, etc.machine translation
「租税条約等の相手国等に対する共助対象国税の徴収の共助」
Assistance in collecting a national tax covered by such assistance (共助対象国税, as Article 11-2, paragraph 1 of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. defines it), given under a tax treaty, etc. (租税条約等) by the other country or territory to it (相手国等); Articles 39, 153 and 187 speak of collection through Japan's request for it.
Short name set inArticle 39, paragraph (1)· applies only in this provision and in Article 153, paragraph (1), item (i); and Article 187, paragraphs (1) and (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.