Fig. 1-1-5-1 shows the trends in the number of persons newly received by public prosecutors offices for Income Tax Law violations, Inheritance Tax Law violations, Corporation Tax Law violations, and Consumption Tax Law violations over the last decade. It is notable that the number of Corporation Tax Law violations showed a moderately rising trend after having fallen below 200 in 1994, and exceeded 300 persons again in 2001.
   Table 1-1-5-2 shows the trends in the number of cases and the amount of tax evasion per case charged from the National Tax Agency to the public prosecutors offices for each fiscal year in the last 5 years with respect to Income Tax Law violations, Corporation Tax Law violations, and violations of other tax laws. There were 26 cases of tax evasion with the amount over ¥300 million and 8 cases with the amount over ¥500 million (Source: National Tax Agency).

Fig. 1-1-5-1 Trends in the numbers of persons newly received by public prosecutors offices for Income Tax Law violations, Inheritance Tax Law violations, Corporation Tax Law violations, and Consumption Tax Law violations (1992-2001)

Table 1-1-5-2 Numbers of cases and the amount of tax evasion per case for Income Tax Law violations, Corporation Tax Law violations, and violations of other tax laws (FY1997-FY2001)

   Table 1-1-5-3 shows the trends in the number of persons prosecuted or not prosecuted by public prosecutors offices over the last 5 years for Income Tax Law violations, Inheritance Tax Law violations, Corporation Tax Law violations, and Consumption Tax Law violations.

Table 1-1-5-3 Numbers of persons prosecuted or not prosecuted for Income Tax Law violations, Inheritance Tax Law violations, Corporation Tax Law violations, and Consumption Tax Law violations (1997-2001)

  According to the Annual Report of Judicial Statistics and data provided by the General Secretariat of the Supreme Court, the number of persons finally disposed by courts in the ordinary first instance in 2001 was 48 for Income Tax Law violations (42 were sentenced to imprisonment with labor for a limited term, 6 were to fine), 174 for Corporation Tax Law violations (79 were sentenced to imprisonment with labor for a limited term, 88 were to fine and 7 were subject to dismissal of public prosecution), and none for Inheritance Tax Law violations and Consumption Tax Law violations (see Appendix 1-7 for the terms of imprisonment with labor sentenced in the ordinary first instance during the period from 1997 to 2001).