If, by deception or other wrongful act, corporation tax is evaded on the amount of corporation tax prescribed in Article 74, paragraph (1), item (ii) (Final Returns) (or, if there is an amount to be deducted pursuant to the provisions of Article 68 (Income Tax Credit) or Article 69 (Foreign Tax Credit), the amount of corporation tax calculated as under that item without applying those provisions), the amount of corporation tax prescribed in Article 82-6, paragraph (1), item (ii) (Final Returns for International Minimum Tax Amount), the amount of corporation tax prescribed in Article 82-14, paragraph (1), item (ii) (Final Returns for International Minimum Tax Residual Amount) (including as applied mutatis mutandis pursuant to Article 145-5 (Filing of Returns and Payment, etc.)), the amount of corporation tax prescribed in Article 82-22, paragraph (1), item (ii) (Final Returns for Domestic Minimum Tax Amount) (including as applied mutatis mutandis pursuant to Article 145-9 (Filing of Returns and Payment, etc.)), the amount of corporation tax prescribed in Article 89, item (ii) (Final Returns for Retirement Pension Funds) (including as applied mutatis mutandis pursuant to Article 145-13 (Filing of Returns and Payment)), or the amount of corporation tax prescribed in Article 144-6, paragraph (1), item (iii) or (iv) (Final Returns) (or, if there is an amount to be deducted pursuant to the provisions of Article 68 as applied mutatis mutandis pursuant to Article 144 (Income Tax Credit for Foreign Corporations) or the provisions of Article 144-2 (Foreign Tax Credit for Foreign Corporations), the amount of corporation tax calculated as under item (iii) or (iv) of that paragraph without applying those provisions) or the amount of corporation tax prescribed in Article 144-6, paragraph (2), item (ii) (or, if there is an amount to be deducted pursuant to the provisions of Article 68 as applied mutatis mutandis pursuant to Article 144, the amount of corporation tax calculated as under that item without applying that Article), or if a refund of corporation tax is received under the provisions of Article 80, paragraph (10) (Refund by Carryback of Loss) (including as applied mutatis mutandis pursuant to Article 144-13, paragraph (13) (Refund by Carryback of Loss)), the representative of the corporation (including the administrator of an association or foundation without juridical personality and an individual who is the trustee of a trust subject to corporate taxation; hereinafter the same applies up to Article 162), or an agent, employee or other worker of the corporation (if the corporation is a group tax sharing corporation, including the representative, an agent, employee or other worker of another group tax sharing corporation; the same applies in Article 163, paragraph (1) (Penal Provisions)), who committed the violation is punished by imprisonment for 10 years or less or a fine of 10,000,000 yen or less, or both.
偽りその他不正の行為により、第七十四条第一項第二号（確定申告）に規定する法人税の額（第六十八条（所得税額の控除）又は第六十九条（外国税額の控除）の規定により控除をされるべき金額がある場合には、同号の規定による計算をこれらの規定を適用しないでした法人税の額）、第八十二条の六第一項第二号（国際最低課税額に係る確定申告）に規定する法人税の額、第八十二条の十四第一項第二号（国際最低課税残余額に係る確定申告）（第百四十五条の五（申告及び納付等）において準用する場合を含む。）に規定する法人税の額、第八十二条の二十二第一項第二号（国内最低課税額に係る確定申告）（第百四十五条の九（申告及び納付等）において準用する場合を含む。）に規定する法人税の額、第八十九条第二号（退職年金等積立金に係る確定申告）（第百四十五条の十三（申告及び納付）において準用する場合を含む。）に規定する法人税の額若しくは第百四十四条の六第一項第三号若しくは第四号（確定申告）に規定する法人税の額（第百四十四条（外国法人に係る所得税額の控除）において準用する第六十八条の規定又は第百四十四条の二（外国法人に係る外国税額の控除）の規定により控除をされるべき金額がある場合には、同項第三号又は第四号の規定による計算をこれらの規定を適用しないでした法人税の額）若しくは第百四十四条の六第二項第二号に規定する法人税の額（第百四十四条において準用する第六十八条の規定により控除をされるべき金額がある場合には、同号の規定による計算を同条の規定を適用しないでした法人税の額）につき法人税を免れ、又は第八十条第十項（欠損金の繰戻しによる還付）（第百四十四条の十三第十三項（欠損金の繰戻しによる還付）において準用する場合を含む。）の規定による法人税の還付を受けた場合には、法人の代表者（人格のない社団等の管理人及び法人課税信託の受託者である個人を含む。以下第百六十二条までにおいて同じ。）、代理人、使用人その他の従業者（当該法人が通算法人である場合には、他の通算法人の代表者、代理人、使用人その他の従業者を含む。第百六十三条第一項（罰則）において同じ。）でその違反行為をした者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。
If the amount of corporation tax evaded or the amount of corporation tax refunded as referred to in the preceding paragraph exceeds 10,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be an amount exceeding 10,000,000 yen and not exceeding the amount equivalent to the amount of corporation tax evaded or the amount of corporation tax refunded.
Beyond what is provided for in paragraph (1), if, by failing to file a return under the provisions of Article 74, paragraph (1), Article 82-6, paragraph (1), Article 82-14, paragraph (1) (including as applied mutatis mutandis pursuant to Article 145-5), Article 82-22, paragraph (1) (including as applied mutatis mutandis pursuant to Article 145-9), Article 89 (including as applied mutatis mutandis pursuant to Article 145-13) or Article 144-6, paragraph (1) or (2) by its due date for filing, corporation tax is evaded on the amount of corporation tax prescribed in Article 74, paragraph (1), item (ii) (or, if there is an amount to be deducted pursuant to the provisions of Article 68 or Article 69, the amount of corporation tax calculated as under that item without applying those provisions), the amount of corporation tax prescribed in Article 82-6, paragraph (1), item (ii), the amount of corporation tax prescribed in Article 82-14, paragraph (1), item (ii) (including as applied mutatis mutandis pursuant to Article 145-5), the amount of corporation tax prescribed in Article 82-22, paragraph (1), item (ii) (including as applied mutatis mutandis pursuant to Article 145-9), the amount of corporation tax prescribed in Article 89, item (ii) (including as applied mutatis mutandis pursuant to Article 145-13), or the amount of corporation tax prescribed in Article 144-6, paragraph (1), item (iii) or (iv) (or, if there is an amount to be deducted pursuant to the provisions of Article 68 as applied mutatis mutandis pursuant to Article 144 or the provisions of Article 144-2, the amount of corporation tax calculated as under item (iii) or (iv) of that paragraph without applying those provisions) or the amount of corporation tax prescribed in Article 144-6, paragraph (2), item (ii) (or, if there is an amount to be deducted pursuant to the provisions of Article 68 as applied mutatis mutandis pursuant to Article 144, the amount of corporation tax calculated as under that item without applying that Article), the representative, agent, employee or other worker of the corporation who committed the violation is punished by imprisonment for five years or less or a fine of 5,000,000 yen or less, or both.
第一項に規定するもののほか、第七十四条第一項、第八十二条の六第一項、第八十二条の十四第一項（第百四十五条の五において準用する場合を含む。）、第八十二条の二十二第一項（第百四十五条の九において準用する場合を含む。）、第八十九条（第百四十五条の十三において準用する場合を含む。）又は第百四十四条の六第一項若しくは第二項の規定による申告書をその提出期限までに提出しないことにより、第七十四条第一項第二号に規定する法人税の額（第六十八条又は第六十九条の規定により控除をされるべき金額がある場合には、同号の規定による計算をこれらの規定を適用しないでした法人税の額）、第八十二条の六第一項第二号に規定する法人税の額、第八十二条の十四第一項第二号（第百四十五条の五において準用する場合を含む。）に規定する法人税の額、第八十二条の二十二第一項第二号（第百四十五条の九において準用する場合を含む。）に規定する法人税の額、第八十九条第二号（第百四十五条の十三において準用する場合を含む。）に規定する法人税の額又は第百四十四条の六第一項第三号若しくは第四号に規定する法人税の額（第百四十四条において準用する第六十八条の規定又は第百四十四条の二の規定により控除をされるべき金額がある場合には、同項第三号又は第四号の規定による計算をこれらの規定を適用しないでした法人税の額）若しくは第百四十四条の六第二項第二号に規定する法人税の額（第百四十四条において準用する第六十八条の規定により控除をされるべき金額がある場合には、同号の規定による計算を同条の規定を適用しないでした法人税の額）につき法人税を免れた場合には、法人の代表者、代理人、使用人その他の従業者でその違反行為をした者は、五年以下の拘禁刑若しくは五百万円以下の罰金に処し、又はこれを併科する。
If the amount of corporation tax evaded as referred to in the preceding paragraph exceeds 5,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be an amount exceeding 5,000,000 yen and not exceeding the amount equivalent to the amount of corporation tax evaded.