Supplementary Provisions, Article 13
第十三条
A person falling under one of the following items 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者は、三十万円以下の罰金に処する。
a person who fails to submit the documents referred to in Article 4, paragraph (2) or Article 5, paragraph (2) of the Supplementary Provisions, or makes false statements in them and submits them;
a person who fails to make the notification under Article 9, paragraph (2) of the Supplementary Provisions, or makes the notification with false statements.
附則第九条第二項の規定による届出をせず、又は虚偽の記載をして届出をした者
Where the representative person or administrator of a corporation (including an association or foundation without juridical personality for which a representative person or administrator has been designated; hereinafter the same applies in this paragraph), or an agent, employee, or other worker of a corporation or individual, commits the violation set forth in the preceding paragraph with regard to the business of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is imposed on that corporation or individual.
If the provisions of the preceding paragraph apply to an association or foundation without juridical personality, the representative person or administrator thereof represents the association or foundation without juridical personality with regard to the procedural act, and the provisions of Acts concerning criminal procedures where a corporation is the defendant or a suspect apply mutatis mutandis.
人格のない社団又は財団について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につきその人格のない社団又は財団を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。