Local Tax Act
Article 701-36, paragraph (2)
第七百一条の三十六第二項
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
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) 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。
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。