Fig. 1-3-2-1 shows the number of persons newly received by public prosecutors offices for violations of Income Tax Act (Act No. 33 of 1965), Inheritance Tax Act (Act No. 73 of 1950), Corporation Tax Act (Act No. 34 of 1965), Consumption Tax Act (Act No. 108 of 1988), and Local Tax Act (Act No. 226 of 1950), over the last 10 years.
  In 2005, Local Tax Act violations increased significantly.

Fig. 1-3-2-1  Numbers of persons newly received by public prosecutors offices for violations of Income Tax Act, Inheritance Tax Act, Corporation Tax Act, Consumption Tax Act, and Local Tax Act (1996-2005)

  Table 1-3-2-2 shows the number of cases and the average amount of tax evasion complaints filed from the National Tax Agency to public prosecutors over the last five years.
  16 cases of tax evasion with the amount 300 million yen or more and five cases 500 million yen or more were found in FY2005 (Source: The National Tax Agency).

Table 1-3-2-2  Number of filed cases and average amount of tax evasion (FY2001-FY2005)

  Table 1-3-2-3 shows the number of persons prosecuted or not prosecuted by public prosecutors over the last five years for violations of the Income Tax Act, Inheritance Tax Act, Corporation Tax Act, Consumption Tax Act, and Local Tax Act.
  In 2005, summary trial procedures were taken for two out of 54 persons prosecuted for violations of the Income Tax Act and seven out of 84 persons prosecuted for violations of the Local Tax Act. All other prosecuted persons were indicted (Source: Annual Report of Statistics on Prosecution).

Table 1-3-2-3  Numbers of persons prosecuted or not prosecuted for violations of Income Tax Act, Inheritance Tax Act, Corporation Tax Act, Consumption Tax Act, and Local Tax Act (2001-2005)

  A total of 38 persons were finally disposed in court of first instance and all were sentenced to imprisonment with work for a limited term for Income Tax Act violations. 11 persons were finally disposed in court of first instance and all were sentenced to imprisonment with work for a limited term for Inheritance Tax Act violations. Of the 190 persons finally disposed for Corporation Tax Act violations, 89 were sentenced to imprisonment with work for a limited term, 91 to fine, and 10 dismissed. Of the 12 persons finally disposed for Consumption Tax Act violations, five were sentenced to imprisonment with work for a limited term and seven to fine. Of the 22 persons finally disposed for Local Tax Act violations, 16 were sentenced to imprisonment with work for a limited term, and six to fine (Source: Annual Report of Judicial Statistics, and The General Secretariat of the Supreme Court) (See Appendix 1-6 for the terms of imprisonment with work sentenced for financial and economic offenses in the court of first instance between 2003 and 2005).