Indirect evasion

...In a broad sense, it refers to acts that are punishable by law for directly violating the tax credits of the state or local public entities. It is a crime that constitutes the majority of tax offenses, and is broadly divided into four types: evasion, indirect evasion, nonpayment, and evasion of tax default procedures. (1) Evasion refers to a crime in which a taxpayer avoids paying taxes or receives a refund by "falsehood or other wrongful acts" (Income Tax Law, Articles 238 and 239; Corporation Tax Law, Article 159; Inheritance Tax Law, Article 68; Liquor Tax Law, Article 55; Land Value Tax Law, Article 39, etc.). ...

*Some of the terminology used to refer to "indirect evasion" is listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…広義では，国または地方公共団体の租税債権を直接侵害するために刑罰を科せられる行為をいう。租税犯の主要部分を占める犯罪で，逋脱（ほだつ）犯，間接逋脱犯，不納付犯，滞納処分免脱犯の4種に大別される。　(1)逋脱犯は，納税義務者が〈偽りその他不正の行為〉によって税を免れまたはその還付を受ける犯罪をいう(所得税法238,239条，法人税法159条，相続税法68条，酒税法55条，地価税法39条等)。…

※「間接逋脱犯」について言及している用語解説の一部を掲載しています。

出典｜株式会社平凡社世界大百科事典 第２版について | 情報