edf40wrjww2CF_PaperMaster:Desc
Jurisdiction: Japan
Contributors:
Prof. Dr. Katsunori Kai, Professor of Law, Waseda University, Former Public Prosecutor
Mr. Suzuki, Public Prosecutor, Law firm of Nagashima, Ohno and Tsunematsu (NO&T)
Anti-Financial Crime Provisions
A) Fraud (the dishonest inducement of conduct for another’s benefit, by false representation)
Criminal Law
Article 246: Fraud
Article 246-2: Computer Fraud
(see http://www.cas.go.jp/jp/seisaku/hourei/data/PC2.pdf)
B) Offences involving fraud, but in specific areas of activity such as the financial markets, taxation, company law or obtaining services (and credit)
To evade paying income tax or to receive refund of income tax by false information or other foul play.
Income Tax Law: Article 238
Corporation Tax Law: Article 159
Counterfeiting of and making false entry in securities
Criminal Law
Article 162: Counterfeiting Securities
Article 163: Uttering Counterfeit Securities
C) Misusing non-public price sensitive information that has been obtained in a special relationship such as a corporate insider
Financial Instruments ...