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Article 122-2

第百二十二条の二

If any of the following items apply, the person who committed the violation is subject to a fine of not more than 300,000 yen:

次の各号のいずれかに該当する場合には、当該違反行為をした者は、三十万円以下の罰金に処する。

when account books are not kept, entries are not made in them or false entries are made in them, or they are not preserved, in violation of Article 104-27 or Article 104-40;

第百四条の二十七又は第百四条の四十の規定に違反して帳簿を備えず、帳簿に記載せず、若しくは虚偽の記載をし、又は帳簿を保存しなかつたとき。

when the report or the submission of data under Article 104-28, paragraph (1) or Article 104-41, paragraph (1) is not made, a false report is made, or false data is submitted, or no answer is given to, or a false answer is given to, a question under these provisions, or an inspection under these provisions is refused, obstructed, or evaded;

第百四条の二十八第一項又は第百四条の四十一第一項の規定による報告若しくは資料の提出をせず、若しくは虚偽の報告をし、若しくは虚偽の資料を提出し、又はこれらの規定による質問に対して答弁をせず、若しくは虚偽の答弁をし、若しくはこれらの規定による検査を拒み、妨げ、若しくは忌避したとき。

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