Local Tax Act
Article 72-8, paragraph (2)
第七十二条の八第二項
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 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) 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。
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。