Section 6 Penal Provisions
第六節 罰則
第六十四条
If special corporation tax for reconstruction has been evaded by deception or other wrongful act with respect to the amount of special corporation tax for reconstruction prescribed in Article 53, paragraph (1), item (ii) (or, if there is an amount to be deducted pursuant to the provisions of Article 49 or Article 50, the amount of special corporation tax for reconstruction calculated as under that item without applying those provisions), the representative (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; the same applies in paragraph (3) and the following Article), agent, employee, or other worker (including, if the corporation is a consolidated parent corporation, a representative, agent, or other worker of a consolidated subsidiary corporation; the same applies in Article 68, paragraph (1)) of the corporation (including an association or foundation without juridical personality; the same applies in paragraph (3), the following Article, and Article 68, paragraphs (1) and (2)) who committed the violation is punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.
偽りその他不正の行為により、第五十三条第一項第二号に規定する復興特別法人税の額（第四十九条又は第五十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復興特別法人税の額）につき復興特別法人税を免れた場合には、法人（人格のない社団等を含む。第三項、次条並びに第六十八条第一項及び第二項において同じ。）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。第三項及び次条において同じ。）、代理人、使用人その他の従業者（当該法人が連結親法人である場合には、連結子法人の代表者、代理人その他の従業者を含む。第六十八条第一項において同じ。）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 special corporation tax for reconstruction evaded 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 more than 10,000,000 yen but not more than an amount equivalent to the amount of special corporation tax for reconstruction evaded.
Beyond what is provided for in paragraph (1), if special corporation tax for reconstruction has been evaded, by failing to file a return under the provisions of Article 53, paragraph (1) by the deadline for filing it, with respect to the amount of special corporation tax for reconstruction prescribed in item (ii) of that paragraph (or, if there is an amount to be deducted pursuant to the provisions of Article 49 or Article 50, the amount of special corporation tax for reconstruction calculated as under that item without applying those provisions), the representative, agent, employee, or other worker of the corporation who committed the violation is punished by imprisonment for not more than five years or a fine of not more than 5,000,000 yen, or both.
If the amount of special corporation tax for reconstruction 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 more than 5,000,000 yen but not more than an amount equivalent to the amount of special corporation tax for reconstruction evaded.
第六十五条
If, without justifiable grounds, a return under the provisions of Article 53, paragraph (1) has not been filed by the deadline for filing it, the representative, agent, employee, or other worker of the corporation who committed the violation is punished by imprisonment for not more than one year or a fine of not more than 500,000 yen; provided, however, that the punishment may be waived depending on the circumstances.
正当な理由がなくて第五十三条第一項の規定による申告書をその提出期限までに提出しなかった場合には、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、一年以下の拘禁刑又は五十万円以下の罰金に処する。ただし、情状により、その刑を免除することができる。
No English for this paragraph yet.
削除
第六十七条
A person who falls under any of the following items is 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。
a person who fails to answer, or gives a false answer to, questions asked by the relevant official under the provisions of Article 74-2 of the Act on General Rules for National Taxes as applied mutatis mutandis pursuant to Article 62, paragraph (1), or who refuses, obstructs, or evades an inspection under the provisions of that Article;
第六十二条第一項において準用する国税通則法第七十四条の二の規定による当該職員の質問に対して答弁せず、若しくは偽りの答弁をし、又は同条の規定による検査を拒み、妨げ、若しくは忌避した者
a person who, without justifiable grounds, fails to comply with a request for the presentation or submission of articles under the provisions of Article 74-2 of the Act on General Rules for National Taxes as applied mutatis mutandis pursuant to Article 62, paragraph (1), or who presents or submits books, documents, or other articles (including copies thereof) containing false statements or records.
第六十二条第一項において準用する国税通則法第七十四条の二の規定による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、若しくは提出した者
第六十八条
If the representative of a corporation (including the administrator of an association or foundation without juridical personality), or an agent, employee, or other worker of a corporation or individual, commits a violation referred to in Article 64, paragraph (1) or (3), Article 65, or the preceding Article in connection with the business of that corporation or individual, not only is the offender punished, but the corporation or individual is also subject to the fine prescribed in the relevant Article.
Where a fine is imposed on a corporation or individual pursuant to the preceding paragraph for a violation referred to in Article 64, paragraph (1) or (3), the period of limitation is governed by the period of limitation for the crimes under those provisions.
Where paragraph (1) applies to an association or foundation without juridical personality, its representative or administrator represents the association or foundation without juridical personality with regard to its procedural acts, and the provisions of Acts concerning criminal proceedings in which a corporation is the accused or the suspect apply mutatis mutandis.