Kabuki actor Nakamura Kanzaburo allegedly failed to declare some 70 million yen in taxable income in the three years through 2005 and was ordered to pay penalties and back taxes, informed sources said Monday.

The 51-year-old actor, one of the top names in his field, said through his office he is aware that the tax authorities conducted an audit. An accountant with the office said there has never been any intentional attempt to conceal income. Nakamura has already paid 30 million yen in penalty taxes, the office said.

The Tokyo Regional Taxation Bureau judged the actor hid about 20 million yen of the undeclared 70 million yen, the sources said.

They said Nakamura did not declare monetary gifts he received at parties in January 2005 and other occasions for inheriting the name of Kanzaburo.

The actor, whose real name is Noriaki Namino, formerly called himself Nakamura Kankuro and became the 18th Nakamura Kanzaburo in March 2005.

Kanzaburo, who performed in New York in 2004 and is now in the United States, commented on the allegation through his agency. "I have no idea what is being talked about," he said. "But I heard a tax audit was conducted. I've finished paying taxes."