Tax evader - datsuzeihan

Japanese: 脱税犯 - だつぜいはん

An act that reduces tax revenue for national and local governments. There are three types of tax evasion: taxpayers who evade their tax obligations or receive tax refunds through fraudulent means, nonpayment of taxes under the withholding or special collection system where taxpayers do not pay the amount due, and indirect evasion of consumption tax by manufacturing goods without a license from the tax authority. Each is punishable under a separate tax law. → Tax offenses → Related item National Tax Offenses Control Act

Source : Heibonsha Encyclopedia About MyPedia Information

Japanese:

国・地方公共団体の税収を減少させる行為。納税義務者が不正手段で納税義務を免れ，または税額の還付を受ける逋脱(ほだつ)犯，源泉または特別徴収制の下で徴収義務者が納付税額を納めない不納付犯，消費税に関し税務官庁の免許を受けずに物品を製造する間接逋脱犯の３種がある。いずれも個別の税法により処罰。→租税犯
→関連項目国税犯則取締法

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