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 White paper on crime 2009 Part1/Chapter3/Section2/1 

Section 2  Financial and Economic Offenses

1 Tax related offenses

(1) Disposition in public prosecutors offices

  Fig. 1-3-2-1 shows the number of persons newly received by public prosecutors offices for violations of the Income Tax Act (Act No. 33 of 1965), the Inheritance Tax Act (Act No. 73 of 1950), the Corporation Tax Act (Act No. 34 of 1965), the Consumption Tax Act (Act No. 108 of 1988), and the Local Tax Act (Act No. 226 of 1950) over the last 20 years.
  The number of persons received in 2008 was highest for Coporation Tax Act violations at 206 (up 60 from the previous year), followed by Local Tax Act violations with 155 (up 67 (id.)), then Income Tax Act violations with 73 (down 16 (id.)), Consumption Tax Act violations with 60 (down 10 (id.)), and Inheritance Tax Act violations with seven (down four (id.)).

Fig. 1-3-2-1  Number of persons newly received by public prosecutors offices for violations of tax related acts (1989–2008)

  Table 1-3-2-2 shows the number of accused cases for violations of tax related acts to public prosecutors by the National Tax Agency and the amount of tax evaded per case over the last five years.
  In FY 2008 the number of cases involving tax evasion amounts of 300 million yen or more was 14, of which seven involved tax evasion amounts of 500 million yen or more (Source: The National Tax Agency).

Table 1-3-2-2  Number of accused cases for violations of tax related acts and amount of tax evasion per case (FY 2004–FY 2008)

  Table 1-3-2-3 shows the number of persons prosecuted or not prosecuted for violations of tax related acts over the last five years.
  Examining the details of prosecutions in 2008 revealed that four of the 32 persons prosecuted for Local Tax Act violations were put on summary trial procedures and the others all indicted (Source: Annual Report of Statistics on Prosecution).

Table 1-3-2-3  Number of persons prosecuted or not prosecuted for violations of tax related acts (2004–2008)

(2) Disposition in the court of first instance

  The number of persons finally disposed in the court of first instance (excluding transfer and others) for violations of tax related acts in 2008 was 62 (57 sentenced to imprisonment with work for a limited term and five sentenced to fine) for Income Tax Act violations, four (all sentenced to imprisonment with work for a limited term) for Inheritance Tax Act violations, 139 (71 sentenced to imprisonment with work for a limited term and 68 sentenced to fine) for Corporation Tax Act violations, 46 (30 sentenced to imprisonment with work for a limited term and 16 sentenced to fine) for Consumption Tax Act violations, and five (four sentenced to imprisonment with work for a limited term and one sentenced to fine) for Local Tax Act violations (fine excludes those jointly imposed with imprisonment with work; Source: Annual Report of Judicial Statistics and the General Secretariat, Supreme Court).