I doubt it's got much to do with either.
Overstaying a visa is likely a criminal offense depending on the length of the overstay, these people still have to leave the country, they're going to get caught and flagged. At a minimum they'll be prevented from re-entry but chances are there could be real punishment.
In terms of taxes, I really really doubt it, a DN is not taking a locals job, their clients & business are all out of country, their accounts and transactions are all overseas. Just figuring out what they owe and how to pay it in Japan would completely put people off using the Visa and I really doubt the Japanese government would think it worth the hassle for six months.