Tax offender - tax offender

Japanese: 租税危害犯 - そぜいきがいはん

Unlike tax evasion, which does not directly infringe on tax claims, these are acts that violate orders and prohibitions under tax law and are punishable by law because they pose a risk of impeding the normal exercise of the right to levy and collect taxes. They are also called tax order crimes. Crimes can be broadly divided into those that violate the obligation to cooperate in taxation, such as failure to submit a final tax return by the deadline without a valid reason (Article 241 of the Income Tax Act, Article 161 of the Corporation Tax Act), and those that impede the duties of tax officials of the National Tax Agency, Regional Taxation Bureaus, and Tax Offices, such as failure to answer or giving false answers to questions asked by tax officials of the National Tax Agency, Regional Taxation Bureaus, and Tax Offices exercising their right to question and inspect (Article 242, first paragraph of item 8 of the Income Tax Act, Article 162, first paragraph of item 2 of the Corporation Tax Act, etc.), and those that obstruct, obstruct, or avoid inspections (Article 242, second paragraph of item 8 of the Income Tax Act, Article 162, second paragraph of item 2 of the Corporation Tax Act).

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

脱税犯のように租税債権を直接侵害するものではないが，租税法上の命令･禁止に違反し，租税の賦課･徴収権の正常な行使を阻害する危険があるために刑罰を科せられる行為。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。

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

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