# 消費税法 / Consumption Tax Act — 第六十四条 (Article 64) - Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号 - English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第六十四条 (Article 64) — address `art-64` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-64 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-64 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第六十四条 art-64 · https://japanlaw.org/ja/consumption-tax-act/art-64 · https://japanlaw.org/l/363AC0000000108/art-64 **第一項** 次の各号のいずれかに該当する場合には、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。 art-64/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-64/par-1 · https://japanlaw.org/l/363AC0000000108/art-64/par-1 In any of the following cases, the person who committed the violation is punished by imprisonment for 10 years or less or a fine of 10 million yen or less, or both. machine translation, not official **一** 偽りその他不正の行為により、消費税を免れ、又は保税地域から引き取られる課税貨物に対する消費税を免れようとしたとき。 art-64/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-64/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-64/par-1/item-1 when a person has evaded consumption tax, or attempted to evade consumption tax on taxable goods taken out of a bonded area, by deceit or other wrongful act; machine translation, not official **二** 偽りその他不正の行為により、第五十二条第一項若しくは第五十三条第一項若しくは第二項の規定による還付を受け、又は第五十四条第一項若しくは第五十五条第二項若しくは第三項の規定による還付（国税通則法第二十三条第一項（更正の請求）の規定による更正の請求に基づく更正（同法第二十四条（更正）又は第二十六条（再更正）の規定による更正をいう。）によるものに限る。）を受けたとき。 art-64/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-64/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-64/par-1/item-2 when a person has received, by deceit or other wrongful act, a refund under the provisions of Article 52, paragraph (1) or Article 53, paragraph (1) or (2), or a refund under the provisions of Article 54, paragraph (1) or Article 55, paragraph (2) or (3) (limited to a refund resulting from a reassessment (meaning a reassessment under Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of the Act on General Rules for National Taxes) based on a request for reassessment under Article 23, paragraph (1) (Request for Reassessment) of that Act). machine translation, not official **第二項** 前項第二号の罪の未遂（第五十二条第一項に規定する不足額の記載のある同項の申告書又は国税通則法第二十三条第三項の更正請求書（第五十四条第一項の規定による還付を受けようとするものに限る。）を提出した場合に限る。）は、罰する。 art-64/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-64/par-2 · https://japanlaw.org/l/363AC0000000108/art-64/par-2 An attempt to commit the offense set forth in item (ii) of the preceding paragraph (limited to the case where a return under Article 52, paragraph (1) that states the shortfall prescribed in that paragraph, or a written request for reassessment under Article 23, paragraph (3) of the Act on General Rules for National Taxes (limited to one by which a person seeks to receive a refund under Article 54, paragraph (1)), has been submitted) is punished. machine translation, not official **第三項** 前二項の犯罪（第一項第一号に規定する保税地域から引き取られる課税貨物に対する消費税を免れ、又は免れようとしたときに係るものを除く。）に係る課税資産の譲渡等及び特定課税仕入れに対する消費税に相当する金額又は還付金に相当する金額が千万円を超える場合には、情状により、前二項の罰金は、千万円を超え当該消費税に相当する金額又は還付金に相当する金額以下とすることができる。 art-64/par-3 · https://japanlaw.org/ja/consumption-tax-act/art-64/par-3 · https://japanlaw.org/l/363AC0000000108/art-64/par-3 In the case where the amount equivalent to the consumption tax on taxable transfers, etc. of assets and specified taxable purchases, or the amount equivalent to the refund, relating to the offenses under the preceding two paragraphs (excluding those relating to the case where a person has evaded or attempted to evade consumption tax on taxable goods taken out of a bonded area as prescribed in paragraph (1), item (i)) exceeds 10 million yen, the fine under the preceding two paragraphs may, in light of the circumstances, be an amount exceeding 10 million yen and equal to or less than the amount equivalent to that consumption tax or the amount equivalent to that refund. machine translation, not official **第四項** 第一項の犯罪（同項第一号に規定する保税地域から引き取られる課税貨物に対する消費税を免れ、又は免れようとしたときに係るものに限る。）に係る保税地域から引き取られる課税貨物に対する消費税に相当する金額の十倍が千万円を超える場合には、情状により、同項の罰金は、千万円を超え当該消費税に相当する金額の十倍に相当する金額以下とすることができる。 art-64/par-4 · https://japanlaw.org/ja/consumption-tax-act/art-64/par-4 · https://japanlaw.org/l/363AC0000000108/art-64/par-4 In the case where 10 times the amount equivalent to the consumption tax on taxable goods taken out of a bonded area relating to the offense under paragraph (1) (limited to those relating to the case where a person has evaded or attempted to evade consumption tax on taxable goods taken out of a bonded area as prescribed in item (i) of that paragraph) exceeds 10 million yen, the fine under that paragraph may, in light of the circumstances, be an amount exceeding 10 million yen and equal to or less than the amount equivalent to 10 times the amount equivalent to that consumption tax. machine translation, not official **第五項** 第一項第一号に規定するもののほか、第四十五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いことにより消費税を免れた場合には、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。 art-64/par-5 · https://japanlaw.org/ja/consumption-tax-act/art-64/par-5 · https://japanlaw.org/l/363AC0000000108/art-64/par-5 In addition to what is prescribed in paragraph (1), item (i), if a person evades consumption tax by failing to submit a return under Article 45, paragraph (1) by the deadline for filing, the person who committed the violation is punished by imprisonment for five years or less or a fine of 5 million yen or less, or both. machine translation, not official **第六項** 前項の犯罪に係る課税資産の譲渡等及び特定課税仕入れに対する消費税に相当する金額が五百万円を超える場合には、情状により、同項の罰金は、五百万円を超え当該消費税に相当する金額以下とすることができる。 art-64/par-6 · https://japanlaw.org/ja/consumption-tax-act/art-64/par-6 · https://japanlaw.org/l/363AC0000000108/art-64/par-6 In the case where the amount equivalent to the consumption tax on taxable transfers, etc. of assets and specified taxable purchases relating to the offense under the preceding paragraph exceeds 5 million yen, the fine under that paragraph may, in light of the circumstances, be an amount exceeding 5 million yen and equal to or less than the amount equivalent to that consumption tax. machine translation, not official --- ## Cites - art-64/par-1/item-2: 第五十二条第一項 → 消費税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-52/par-1 · https://japanlaw.org/l/363AC0000000108/art-52/par-1 - art-64/par-1/item-2: 第五十三条第一項 → 消費税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-53/par-1 · https://japanlaw.org/l/363AC0000000108/art-53/par-1 - art-64/par-1/item-2: 第二項 → 消費税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-53/par-2 · https://japanlaw.org/l/363AC0000000108/art-53/par-2 - art-64/par-1/item-2: 第五十四条第一項 → 消費税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-54/par-1 · https://japanlaw.org/l/363AC0000000108/art-54/par-1 - art-64/par-1/item-2: 第五十五条第二項 → 消費税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-2 - art-64/par-1/item-2: 第三項 → 消費税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-3 · https://japanlaw.org/l/363AC0000000108/art-55/par-3 - art-64/par-1/item-2: 国税通則法第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/art-23/par-1 - art-64/par-1/item-2: 同法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24 - art-64/par-1/item-2: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26 - art-64/par-2: 前項第二号 → 消費税法 第六十四条第一項第二号 (Article 64, paragraph (1), item (ii)), art-64/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-64/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-64/par-1/item-2 - art-64/par-2: 第五十二条第一項 → 消費税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-52/par-1 · https://japanlaw.org/l/363AC0000000108/art-52/par-1 - art-64/par-2: 国税通則法第二十三条第三項 → 国税通則法 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-3 · https://japanlaw.org/l/337AC0000000066/art-23/par-3 - art-64/par-2: 第五十四条第一項 → 消費税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-54/par-1 · https://japanlaw.org/l/363AC0000000108/art-54/par-1 - art-64/par-3: 前二項 → 消費税法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-64/par-1 · https://japanlaw.org/l/363AC0000000108/art-64/par-1 - art-64/par-3: 前二項 → 消費税法 第六十四条第二項 (Article 64, paragraph (2)), art-64/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-64/par-2 · https://japanlaw.org/l/363AC0000000108/art-64/par-2 - art-64/par-3: 第一項第一号 → 消費税法 第六十四条第一項第一号 (Article 64, paragraph (1), item (i)), art-64/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-64/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-64/par-1/item-1 - art-64/par-4: 第一項 → 消費税法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-64/par-1 · https://japanlaw.org/l/363AC0000000108/art-64/par-1 - art-64/par-4: 同項第一号 → 消費税法 第六十四条第一項第一号 (Article 64, paragraph (1), item (i)), art-64/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-64/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-64/par-1/item-1 - art-64/par-5: 第一項第一号 → 消費税法 第六十四条第一項第一号 (Article 64, paragraph (1), item (i)), art-64/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-64/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-64/par-1/item-1 - art-64/par-5: 第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1 - art-64/par-6: 前項 → 消費税法 第六十四条第五項 (Article 64, paragraph (5)), art-64/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-64/par-5 · https://japanlaw.org/l/363AC0000000108/art-64/par-5 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 消費税法 第六十四条第二項 — https://japanlaw.org/ja/consumption-tax-act/art-64/par-2 · https://japanlaw.org/l/363AC0000000108/art-64/par-2 - 消費税法 第六十四条第三項 — https://japanlaw.org/ja/consumption-tax-act/art-64/par-3 · https://japanlaw.org/l/363AC0000000108/art-64/par-3 - 消費税法 第六十四条第四項 — https://japanlaw.org/ja/consumption-tax-act/art-64/par-4 · https://japanlaw.org/l/363AC0000000108/art-64/par-4 - 消費税法 第六十四条第五項 — https://japanlaw.org/ja/consumption-tax-act/art-64/par-5 · https://japanlaw.org/l/363AC0000000108/art-64/par-5 - 消費税法 第六十四条第六項 — https://japanlaw.org/ja/consumption-tax-act/art-64/par-6 · https://japanlaw.org/l/363AC0000000108/art-64/par-6 - 消費税法 第六十七条第一項 — https://japanlaw.org/ja/consumption-tax-act/art-67/par-1 · https://japanlaw.org/l/363AC0000000108/art-67/par-1 - 消費税法 第六十七条第二項 — https://japanlaw.org/ja/consumption-tax-act/art-67/par-2 · https://japanlaw.org/l/363AC0000000108/art-67/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-023, translated 2026-10-13 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-024, translated 2026-10-13 - This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13