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on 1 April 2027, in 5 months

Local Tax Act

地方税法（ちほうぜいほう）

Amended by

Act Partially Amending the Local Tax Act, etc.

地方税法等の一部を改正する法律

The whole text as amended, on e-Gov

The same amending law also changes

6 provisions changed · 56 provisions added · 1 provision in the supplementary provisions · 3 provisions moved to another number

Each provision the amendment changes, as it will read: the words it adds are underlined, and a bar marks where it removes words. “Show removed words” strikes those through in place; “Before and after” sets the two wordings side by side. A provision that only moves to another number says the number it had. The Japanese is the law; the icon beside each English column says whose English it is.

How the changes are shown

Underlined: words the amendment adds. A bar: where it removes words. Struck through: the words it removes.

Article 27 · Offenses Relating to Refusal of Inspection, etc. Concerning Prefectural Inhabitant Tax第二十七条（道府県民税に係る検査拒否等に関する罪）

Read it in the amended law
  • ChangedArticle 27, paragraph (2)

    If the representative of a corporation (including an unincorporated association or foundation for which a representative or administrator has been designated (excluding an association or foundation without juridical personality; hereinafter in this paragraph referred to as an "other association, etc."); hereinafter the same applies in this paragraph, Article 69, paragraph (4), Article 69-2, paragraph (2), Article 70, paragraph (2), Article 71-16, paragraphs (3) and (4), Article 71-20, paragraph (4), Article 71-20-2, paragraph (2), Article 71-21, paragraph (2), Article 71-37, paragraphs (3) and (4), Article 71-41, paragraph (4), Article 71-41-2, paragraph (2), Article 71-42, paragraph (2), Article 71-61, paragraph (4) , Article 71-61-2, paragraph (2) and Article 71-62, paragraph (2)) (including the administrator of an association or foundation without juridical personality and the representative or administrator of an other association, etc.; the same applies in Article 69, paragraph (4), Article 69-2, paragraph (2), Article 70, paragraph (2), Article 71-16, paragraph (3), Article 71-20, paragraph (4), Article 71-20-2, paragraph (2), Article 71-21, paragraph (2), Article 71-37, paragraph (3), Article 71-41, paragraph (4), Article 71-41-2, paragraph (2), Article 71-42, paragraph (2), Article 71-61, paragraph (4), Article 71-61-2, paragraph (2) and Article 71-62, paragraph (2)), or an agent, employee or other worker of a corporation or a person, has committed the violation referred to in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.

    法人（法人でない社団又は財団で代表者又は管理人の定めのあるもの（人格のない社団等を除く。以下この項において「その他の社団等」という。）を含む。以下この項、第六十九条第四項、第六十九条の二第二項、第七十条第二項、第七十一条の十六第三項及び第四項、第七十一条の二十第四項、第七十一条の二十の二第二項、第七十一条の二十一第二項、第七十一条の三十七第三項及び第四項、第七十一条の四十一第四項、第七十一条の四十一の二第二項、第七十一条の四十二第二項、第七十一条の六十一第四項、第七十一条の六十一の二第二項並びに第七十一条の六十二第二項において同じ。）の代表者（人格のない社団等の管理人及びその他の社団等の代表者又は管理人を含む。第六十九条第四項、第六十九条の二第二項、第七十条第二項、第七十一条の十六第三項、第七十一条の二十第四項、第七十一条の二十の二第二項、第七十一条の二十一第二項、第七十一条の三十七第三項、第七十一条の四十一第四項、第七十一条の四十一の二第二項、第七十一条の四十二第二項、第七十一条の六十一第四項、第七十一条の六十一の二第二項及び第七十一条の六十二第二項において同じ。）又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。

Article 69-2 · Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for Corporate Prefectural Inhabitant Tax Carried Out in Accordance with the Rules of the National Tax Collection Act第六十九条の二（国税徴収法の例による法人の道府県民税に係る滞納処分に関する移転命令違反の罪）

3 added
Read it in the amended law
  • AddedArticle 69-2, paragraph (1)

    In the case of Article 68, paragraph (6), where a person violates, without justifiable grounds, an order of a prefectural tax collection official issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

    第六十八条第六項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う道府県の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。

  • AddedArticle 69-2, paragraph (2)

    If the representative of a corporation, or an agent, employee or other worker has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation.

    法人の代表者又は代理人、使用人その他の従業者がその法人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人に対し、同項の罰金刑を科する。

  • AddedArticle 69-2, paragraph (3)

    If the preceding paragraph applies to an unincorporated association or foundation for which a representative or administrator has been designated, in addition to its representative or administrator representing that association or foundation in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.

    法人でない社団又は財団で代表者又は管理人の定めのあるものについて前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該法人でない社団又は財団で代表者又は管理人の定めのあるものを代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。

Article 71-20-2 · Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for the Interest Levy Carried Out in Accordance with the Rules of the National Tax Collection Act第七十一条の二十の二（国税徴収法の例による利子割に係る滞納処分に関する移転命令違反の罪）

3 added
Read it in the amended law
  • AddedArticle 71-20-2, paragraph (1)

    In the case of Article 71-19, paragraph (6), where a person violates, without justifiable grounds, an order of a prefectural tax collection official issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

    第七十一条の十九第六項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う道府県の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。

  • AddedArticle 71-20-2, paragraph (2)

    If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.

    法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。

  • AddedArticle 71-20-2, paragraph (3)

    If the preceding paragraph applies to an unincorporated association or foundation for which a representative or administrator has been designated, in addition to its representative or administrator representing that association or foundation in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.

    法人でない社団又は財団で代表者又は管理人の定めのあるものについて前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該法人でない社団又は財団で代表者又は管理人の定めのあるものを代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。

Article 71-41-2 · Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for the Dividend Levy Carried Out in Accordance with the Rules of the National Tax Collection Act第七十一条の四十一の二（国税徴収法の例による配当割に係る滞納処分に関する移転命令違反の罪）

3 added
Read it in the amended law
  • AddedArticle 71-41-2, paragraph (1)

    In the case of Article 71-40, paragraph (6), where a person violates, without justifiable grounds, an order of a prefectural tax collection official issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

    第七十一条の四十第六項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う道府県の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。

  • AddedArticle 71-41-2, paragraph (2)

    If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.

    法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。

  • AddedArticle 71-41-2, paragraph (3)

    If the preceding paragraph applies to an unincorporated association or foundation for which a representative or administrator has been designated, in addition to its representative or administrator representing that association or foundation in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.

    法人でない社団又は財団で代表者又は管理人の定めのあるものについて前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該法人でない社団又は財団で代表者又は管理人の定めのあるものを代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。

Article 71-61-2 · Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for the Share Transfer Income Levy Carried Out in Accordance with the Rules of the National Tax Collection Act第七十一条の六十一の二（国税徴収法の例による株式等譲渡所得割に係る滞納処分に関する移転命令違反の罪）

3 added
Read it in the amended law
  • AddedArticle 71-61-2, paragraph (1)

    In the case of Article 71-60, paragraph (6), where a person violates, without justifiable grounds, an order of a prefectural tax collection official issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

    第七十一条の六十第六項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う道府県の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。

  • AddedArticle 71-61-2, paragraph (2)

    If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.

    法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。

  • AddedArticle 71-61-2, paragraph (3)

    If the preceding paragraph applies to an unincorporated association or foundation for which a representative or administrator has been designated, in addition to its representative or administrator representing that association or foundation in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.

    法人でない社団又は財団で代表者又は管理人の定めのあるものについて前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該法人でない社団又は財団で代表者又は管理人の定めのあるものを代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。

Article 72-8 · Offenses Concerning Refusal of Inspection, etc. Relating to the Enterprise Tax第七十二条の八（事業税に係る検査拒否等に関する罪）

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  • ChangedArticle 72-8, paragraph (2)

    Where a representative of a corporation (including an administrator of an association or foundation without juridical personality; the same applies in Article 72-10, paragraph (2), Article 72-37, paragraphs (1) and (2), Article 72-49, paragraph (2), Article 72-49-3, paragraphs (1), (3) and (5), Article 72-49-10, paragraph (2), Article 72-64, paragraph (2), Article 72-69, paragraph (4), Article 72-69-2, paragraph (2) and Article 72-70, paragraph (2)), or an agent, employee or other worker of a corporation or person, has committed a violation under the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.

    法人の代表者（人格のない社団等の管理人を含む。第七十二条の十第二項、第七十二条の三十七第一項及び第二項、第七十二条の四十九第二項、第七十二条の四十九の三第一項、第三項及び第五項、第七十二条の四十九の十第二項、第七十二条の六十四第二項、第七十二条の六十九第四項、第七十二条の六十九の二第二項並びに第七十二条の七十第二項において同じ。）又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。

Article 72-69-2 · Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for the Enterprise Tax Carried Out in Accordance with the Rules of the National Tax Collection Act第七十二条の六十九の二（国税徴収法の例による事業税に係る滞納処分に関する移転命令違反の罪）

3 added
Read it in the amended law
  • AddedArticle 72-69-2, paragraph (1)

    In the case of Article 72-68, paragraph (6), where a person violates, without justifiable grounds, an order of a prefectural tax collection official issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

    第七十二条の六十八第六項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う道府県の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。

  • AddedArticle 72-69-2, paragraph (2)

    If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.

    法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。

  • AddedArticle 72-69-2, paragraph (3)

    Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, in addition to the representative or administrator of the association or foundation without juridical personality representing it in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.

    人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。

Article 73-37-2 · Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for Real Property Acquisition Tax Carried Out in Accordance with the Rules of the National Tax Collection Act第七十三条の三十七の二（国税徴収法の例による不動産取得税に係る滞納処分に関する移転命令違反の罪）

2 added
Read it in the amended law
  • AddedArticle 73-37-2, paragraph (1)

    In the case of Article 73-36, paragraph (6), where a person violates, without justifiable grounds, an order of a prefectural tax collection official issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

    第七十三条の三十六第六項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う道府県の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。

  • AddedArticle 73-37-2, paragraph (2)

    If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.

    法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。

Article 74-28-2 · Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for Tobacco Tax Carried Out in Accordance with the Rules of the National Tax Collection Act第七十四条の二十八の二（国税徴収法の例によるたばこ税に係る滞納処分に関する移転命令違反の罪）

2 added
Read it in the amended law
  • AddedArticle 74-28-2, paragraph (1)

    In the case of Article 74-27, paragraph (6), where a person violates, without justifiable grounds, an order of a prefectural tax collection official issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

    第七十四条の二十七第六項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う道府県の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。

  • AddedArticle 74-28-2, paragraph (2)

    If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.

    法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。

Article 95-2 · Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for Golf Course Use Tax Carried Out in Accordance with the Rules of the National Tax Collection Act第九十五条の二（国税徴収法の例によるゴルフ場利用税に係る滞納処分に関する移転命令違反の罪）

2 added
Read it in the amended law
  • AddedArticle 95-2, paragraph (1)

    In the case of Article 94, paragraph (6), where a person violates, without justifiable grounds, an order of a prefectural tax collection official issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

    第九十四条第六項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う道府県の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。

  • AddedArticle 95-2, paragraph (2)

    If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.

    法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。

Article 144-52-2 · Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for Light Oil Delivery Tax Carried Out in Accordance with the Rules of the National Tax Collection Act第百四十四条の五十二の二（国税徴収法の例による軽油引取税に係る滞納処分に関する移転命令違反の罪）

2 added
Read it in the amended law
  • AddedArticle 144-52-2, paragraph (1)

    In the case of Article 144-51, paragraph (6), where a person violates, without justifiable grounds, an order of a prefectural tax collection official issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

    第百四十四条の五十一第六項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う道府県の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。

  • AddedArticle 144-52-2, paragraph (2)

    If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.

    法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。

Article 169-2 · Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for Automobile Tax Carried Out in Accordance with the Rules of the National Tax Collection Act第百六十九条の二（国税徴収法の例による自動車税に係る滞納処分に関する移転命令違反の罪）

2 added
Read it in the amended law
  • AddedArticle 169-2, paragraph (1)

    In the case of Article 168, paragraph (6), where a person violates, without justifiable grounds, an order of a prefectural tax collection official issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

    第百六十八条第六項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う道府県の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。

  • AddedArticle 169-2, paragraph (2)

    If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.

    法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。

Article 201-2 · Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for Mining Area Tax Carried Out in Accordance with the Rules of the National Tax Collection Act第二百一条の二（国税徴収法の例による鉱区税に係る滞納処分に関する移転命令違反の罪）

2 added
Read it in the amended law
  • AddedArticle 201-2, paragraph (1)

    In the case of Article 200, paragraph (6), where a person violates, without justifiable grounds, an order of a prefectural tax collection official issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

    第二百条第六項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う道府県の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。

  • AddedArticle 201-2, paragraph (2)

    If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.

    法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。

Article 286-2 · Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for Prefectural Non-Statutory Ordinary Taxes Carried Out in Accordance with the Rules of the National Tax Collection Act第二百八十六条の二（国税徴収法の例による道府県法定外普通税に係る滞納処分に関する移転命令違反の罪）

2 added
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  • AddedArticle 286-2, paragraph (1)

    In the case of Article 285, paragraph (6), where a person violates, without justifiable grounds, an order of a prefectural tax collection official issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

    第二百八十五条第六項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う道府県の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。

  • AddedArticle 286-2, paragraph (2)

    If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.

    法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。

Article 299 · Offenses Relating to Refusal of Inspection, etc. Concerning Municipal Inhabitant Tax第二百九十九条（市町村民税に係る検査拒否等に関する罪）

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  • ChangedArticle 299, paragraph (2)

    Where a representative of a corporation (including an association or foundation that is not a corporation and for which a representative or administrator is provided (excluding an association or foundation without juridical personality; hereinafter referred to as "other associations, etc." in this paragraph); the same applies hereinafter in this paragraph, Article 317-7, paragraph (2), Article 324, paragraphs (7) and (8), Article 328-16, paragraphs (4) and (5), Article 332, paragraph (4) , Article 332-2, paragraph (2) and Article 333, paragraph (2)) (including an administrator of an association or foundation without juridical personality and a representative or administrator of other associations, etc.; the same applies in Article 317-7, paragraph (2), Article 324, paragraph (7), Article 328-16, paragraph (4), Article 332, paragraph (4), Article 332-2, paragraph (2) and Article 333, paragraph (2)), or an agent, employee or other worker of a corporation or person has committed the violation referred to in paragraph (1) in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is imposed on that corporation or person.

    法人（法人でない社団又は財団で代表者又は管理人の定めのあるもの（人格のない社団等を除く。以下この項において「その他の社団等」という。）を含む。以下この項、第三百十七条の七第二項、第三百二十四条第七項及び第八項、第三百二十八条の十六第四項及び第五項、第三百三十二条第四項、第三百三十二条の二第二項並びに第三百三十三条第二項において同じ。）の代表者（人格のない社団等の管理人及びその他の社団等の代表者又は管理人を含む。第三百十七条の七第二項、第三百二十四条第七項、第三百二十八条の十六第四項、第三百三十二条第四項、第三百三十二条の二第二項及び第三百三十三条第二項において同じ。）又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。

Article 332-2 · Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for Municipal Inhabitant Tax Carried Out in Accordance with the Rules of the National Tax Collection Act第三百三十二条の二（国税徴収法の例による市町村民税に係る滞納処分に関する移転命令違反の罪）

3 added
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  • AddedArticle 332-2, paragraph (1)

    In the case of Article 331, paragraph (6), where a person violates, without justifiable grounds, an order of a municipal tax collection official issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

    第三百三十一条第六項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う市町村の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。

  • AddedArticle 332-2, paragraph (2)

    If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.

    法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。

  • AddedArticle 332-2, paragraph (3)

    Where the provisions of the preceding paragraph apply to an association or foundation that is not a corporation and for which a representative or administrator is provided, in addition to its representative or administrator representing that association or foundation in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.

    法人でない社団又は財団で代表者又は管理人の定めのあるものについて前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該法人でない社団又は財団で代表者又は管理人の定めのあるものを代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。

Article 351 · Minimum Taxable Amount of Fixed Assets Tax第三百五十一条（固定資産税の免税点）

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  • ChangedArticle 351, paragraph (1)

    A municipality may not impose fixed assets tax if, for the same person, the amount that is to be the tax base of fixed assets tax imposed on land, houses or depreciable assets owned by the person within the area of the municipality is less than 300,000 yen for land, 200,000 yen for or houses, or 1,500,0001,800,000 yen for depreciable assets; provided, however, that if there is a need on fiscal or other grounds, the municipality may impose fixed assets tax as provided by a Municipal Ordinance of the municipality even if the amount is less than 300,000 yen, 200,000 yen or 1,500,000 or 1,800,000 yen, respectively.

    市町村は、同一の者について当該市町村の区域内におけるその者の所有に係る土地、家屋又は償却資産に対して課する固定資産税の課税標準となるべき額が土地にあつては三十万円、又は家屋にあつては二十万三十万円、償却資産にあつては百五十万百八十万円に満たない場合においては、固定資産税を課することができない。ただし、財政上その他特別の必要がある場合においては、当該市町村の条例の定めるところによつて、その額がそれぞれ三十万円、二十万円又は百五十万又は百八十万円に満たないときであつても、固定資産税を課することができる。

Article 374-2 · Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for Fixed Assets Tax Carried Out in Accordance with the Rules of the National Tax Collection Act第三百七十四条の二（国税徴収法の例による固定資産税に係る滞納処分に関する移転命令違反の罪）

2 added
Read it in the amended law
  • AddedArticle 374-2, paragraph (1)

    In the case of Article 373, paragraph (7), where a person violates, without justifiable grounds, an order of a municipal tax collection official issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

    第三百七十三条第七項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う市町村の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。

  • AddedArticle 374-2, paragraph (2)

    If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.

    法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。

Article 461-2 · Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for Light Motor Vehicle Tax Carried Out in Accordance with the Rules of the National Tax Collection Act第四百六十一条の二（国税徴収法の例による軽自動車税に係る滞納処分に関する移転命令違反の罪）

2 added
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  • AddedArticle 461-2, paragraph (1)

    In the case of Article 460, paragraph (6), where a person violates, without justifiable grounds, an order of a municipal tax collection official issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

    第四百六十条第六項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う市町村の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。

  • AddedArticle 461-2, paragraph (2)

    If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.

    法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。

Article 485-4-2 · Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for Tobacco Tax Carried Out in Accordance with the Rules of the National Tax Collection Act第四百八十五条の四の二（国税徴収法の例によるたばこ税に係る滞納処分に関する移転命令違反の罪）

2 added
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  • AddedArticle 485-4-2, paragraph (1)

    In the case of Article 485-3, paragraph (6), where a person violates, without justifiable grounds, an order of a municipal tax collection official issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

    第四百八十五条の三第六項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う市町村の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。

  • AddedArticle 485-4-2, paragraph (2)

    If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.

    法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。

Article 542-2 · Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for Mineral Product Tax Carried Out in Accordance with the Rules of the National Tax Collection Act第五百四十二条の二（国税徴収法の例による鉱産税に係る滞納処分に関する移転命令違反の罪）

2 added
Read it in the amended law
  • AddedArticle 542-2, paragraph (1)

    In the case of Article 541, paragraph (6), where a person violates, without justifiable grounds, an order of a municipal tax collection official issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

    第五百四十一条第六項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う市町村の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。

  • AddedArticle 542-2, paragraph (2)

    If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.

    法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。

Article 614-2 · Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for Special Land Holding Tax Carried Out in Accordance with the Rules of the National Tax Collection Act第六百十四条の二（国税徴収法の例による特別土地保有税に係る滞納処分に関する移転命令違反の罪）

2 added
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  • AddedArticle 614-2, paragraph (1)

    In the case of Article 613, paragraph (6), where a person violates, without justifiable grounds, an order of a municipal tax collection official issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

    第六百十三条第六項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う市町村の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。

  • AddedArticle 614-2, paragraph (2)

    If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.

    法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。

Article 696-2 · Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for Municipal Non-statutory Ordinary Taxes Carried Out in Accordance with the Rules of the National Tax Collection Act第六百九十六条の二（国税徴収法の例による市町村法定外普通税に係る滞納処分に関する移転命令違反の罪）

2 added
Read it in the amended law
  • AddedArticle 696-2, paragraph (1)

    In the case of Article 695, paragraph (6), where a person violates, without justifiable grounds, an order of a municipal tax collection official issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

    第六百九十五条第六項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う市町村の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。

  • AddedArticle 696-2, paragraph (2)

    If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.

    法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。

Article 700-67-2 · Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for Hunting Tax Carried Out in Accordance with the Rules of the National Tax Collection Act第七百条の六十七の二（国税徴収法の例による狩猟税に係る滞納処分に関する移転命令違反の罪）

2 added
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  • AddedArticle 700-67-2, paragraph (1)

    In the case of Article 700-66, paragraph (6), where a person violates, without justifiable grounds, an order of a prefectural tax collection official issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

    第七百条の六十六第六項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う道府県の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。

  • AddedArticle 700-67-2, paragraph (2)

    If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business, hunting or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.

    法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務若しくは狩猟又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。

Article 701-19-2 · Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for Bathing Tax Carried Out in Accordance with the Rules of the National Tax Collection Act第七百一条の十九の二（国税徴収法の例による入湯税に係る滞納処分に関する移転命令違反の罪）

2 added
Read it in the amended law
  • AddedArticle 701-19-2, paragraph (1)

    In the case of Article 701-18, paragraph (6), where a person violates, without justifiable grounds, an order of a municipal tax collection official issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

    第七百一条の十八第六項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う市町村の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。

  • AddedArticle 701-19-2, paragraph (2)

    If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.

    法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。

Article 701-36 · Offenses Relating to Refusal of Inspection, etc. for Business Office Tax第七百一条の三十六（事業所税に係る検査拒否等に関する罪）

Read it in the amended law
  • ChangedArticle 701-36, paragraph (2)

    Where a representative of a juridical person (including the administrator of an association or foundation without juridical personality; the same applies in Article 701-38, paragraph (2), Article 701-53, paragraph (2), Article 701-56, paragraph (5), Article 701-66, paragraph (4), Article 701-66-2, paragraph (2) and Article 701-67, paragraph (2)) or an agent, employee or other worker of a juridical person or of a person commits a violation referred to in the preceding paragraph in connection with the business or property of that juridical person or person, in addition to punishing the offender, the fine prescribed in the preceding paragraph is imposed on that juridical person or person.

    法人の代表者（人格のない社団等の管理人を含む。第七百一条の三十八第二項、第七百一条の五十三第二項、第七百一条の五十六第五項、第七百一条の六十六第四項、第七百一条の六十六の二第二項及び第七百一条の六十七第二項において同じ。）又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。

Article 701-66-2 · Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for Business Office Tax Carried Out in Accordance with the Rules of the National Tax Collection Act第七百一条の六十六の二（国税徴収法の例による事業所税に係る滞納処分に関する移転命令違反の罪）

3 added
Read it in the amended law
  • AddedArticle 701-66-2, paragraph (1)

    In the case of Article 701-65, paragraph (6), where a person violates, without justifiable grounds, an order of a tax collection official of a designated city, etc. issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

    第七百一条の六十五第六項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う指定都市等の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。

  • AddedArticle 701-66-2, paragraph (2)

    If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.

    法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。

  • AddedArticle 701-66-2, paragraph (3)

    Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, in addition to the representative or administrator of the association or foundation without juridical personality representing it in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.

    人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。

Article 729-2 · Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for Water Utilization and Land Benefit Tax, etc. Carried Out in Accordance with the Rules of the National Tax Collection Act第七百二十九条の二（国税徴収法の例による水利地益税等に係る滞納処分に関する移転命令違反の罪）

2 added
Read it in the amended law
  • AddedArticle 729-2, paragraph (1)

    In the case of Article 728, paragraph (7), where a person violates, without justifiable grounds, an order of a tax collection official of a local government issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

    第七百二十八条第七項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う地方団体の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。

  • AddedArticle 729-2, paragraph (2)

    Where a representative of a corporation, or an agent, employee or other worker of a corporation or a person, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.

    法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。

Article 733-25-2 · Offense of Violating a Transfer Order Concerning Delinquent Tax Collection Procedures Relating to a Non-Statutory Earmarked Tax Carried Out in Accordance with the Rules of the National Tax Collection Act第七百三十三条の二十五の二（国税徴収法の例による法定外目的税に係る滞納処分に関する移転命令違反の罪）

2 added
Read it in the amended law
  • AddedArticle 733-25-2, paragraph (1)

    In the case referred to in Article 733-24, paragraph (6), when, without justifiable grounds, an order of a tax collection official of the local government issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act is violated, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

    第七百三十三条の二十四第六項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う地方団体の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。

  • AddedArticle 733-25-2, paragraph (2)

    Where a representative of a corporation, or an agent, employee or other worker of a corporation or a person, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.

    法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。

Article 739-6 · Offenses, etc. Concerning Delinquent Tax Collection Procedures Carried Out by Prefectures第七百三十九条の六（道府県が行う滞納処分に関する罪等）

1 reworded · 1 added · 3 moved
Read it in the amended law
  • AddedArticle 739-6, paragraph (4)

    In the case referred to in paragraph (1) or (2) of the preceding Article, when, without justifiable grounds, an order of a prefectural tax collection official issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act is violated, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

    前条第一項又は第二項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う道府県の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。

  • Article 739-6, paragraph (5)Its words stay the same; only its number changes.
  • Article 739-6, paragraph (6)Its words stay the same; only its number changes.
  • ChangedArticle 739-6, paragraph (7)

    Where a representative of a corporation (including an association or foundation without juridical personality for which a representative or administrator has been designated; the same applies hereinafter in this paragraph) (including a representative or administrator of that association or foundation), or an agent, employee or other worker of a corporation or a person, has committed a violation under paragraphs (1) to (4)(5) in connection with the business or property of that corporation or person, in addition to punishing the offender, the fines prescribed in those paragraphs are to be imposed on that corporation or person.

    法人（法人でない社団又は財団で代表者又は管理人の定めのあるものを含む。以下この項において同じ。）の代表者（当該社団又は財団の代表者又は管理人を含む。）又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して第一項から第四項第五項までの違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。

  • Article 739-6, paragraph (8)Its words stay the same; only its number changes.

1 change in the supplementary provisions (附則)

Supplementary Provisions, Article 14 · Transitional Measures Concerning Fixed Assets Tax附則第十四条（固定資産税に関する経過措置）

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  • AddedSupplementary Provisions, Article 14, paragraph (2)

    The provisions of Article 351 of the New Act apply to fixed assets tax for fiscal year 2027 and subsequent fiscal years, and the provisions then in force continue to govern fixed assets tax for fiscal years up to fiscal year 2026.

    新法第三百五十一条の規定は、令和九年度以後の年度分の固定資産税について適用し、令和八年度分までの固定資産税については、なお従前の例による。