1 8 23 34 35 36
25 26
27 38 39 40
30 31
9 28 29
11,14,15,45,47
44 46
10,20 22
24 48
It is
important to once again identify differences between the American and Japanese systems.Many tax issues and violations, such as occurred here, would be settled by payment ofadditional tax assessments or treated as civil matters in the United States. In Japan, althoughthe penalties sometimes appear criminal in nature, the guilty party is not really considerescriminal. In this case, even though Mr. was placed on probation, his probation is notsupervised. He is under no restrictions during the probationary period. Mr. was neverarrested or placed under any physical restraint because of his involvement as managingdirector. The basis for this treatment is the determination by the Courts that Mr. motiveswere not criminal in nature and that there were no strong indications of anti-social oranti-moral behavior.
出典：裁判所ウェブサイト「裁判例検索」（https://www.courts.go.jp/hanrei/81160/detail7/index.html）。本文は同サイト掲載の判決書PDFからTaiLexi AIがテキスト化・整形したもの（正確な文言は原本PDFを参照）。判示事項・裁判要旨・参照法条は裁判所の公表どおり。