False answer offender

…They are also called tax order crimes. They are broadly divided into crimes that violate the obligation to cooperate in taxation, such as failure to submit tax returns by the deadline without a valid reason (Income Tax Law, Article 241; Corporation Tax Law, Article 161), and crimes that impede the duties of tax officials of the National Tax Agency, Regional Taxation Bureau, or Tax Office, such as failure to answer or giving false answers to questions asked by tax officials of the National Tax Agency, Regional Taxation Bureau, or Tax Office exercising their right to question and inspect (Income Tax Law, Article 242, paragraph 8, first paragraph; Corporation Tax Law, Article 162, paragraph 2, first paragraph, etc.), or crimes that obstruct, obstruct, or avoid inspections (Income Tax Law, Article 242, paragraph 8, second paragraph; Corporation Tax Law, Article 162, paragraph 2, second paragraph). Tax crimes and tax evasion crimes [Itakura Hiroshi]. …

*Some of the terminology used to refer to "false testimony offenders" is listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…租税秩序犯ともいわれる。正当な理由がなく確定申告書等を提出期限までに提出しない不申告犯(所得税法241条，法人税法161条)など，課税上の協力義務に違反する犯罪と，国税庁･国税局･税務署の租税職員の質問検査権の行使による質問に対して答弁せず，もしくは偽りの答弁をする不答弁犯･虚偽答弁犯(所得税法242条8号前段，法人税法162条2号前段など)や，または検査を拒み，妨げ，もしくは忌避する検査拒否･妨害･忌避犯(所得税法242条8号後段，法人税法162条2号後段)など国税庁･国税局･税務署の租税職員の職務に障害をあたえる犯罪とに大別される。租税犯脱税犯【板倉 宏】。…

※「虚偽答弁犯」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