# 法人税法 / Corporation Tax Act — 第百六十二条 (Article 162)
- Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号
- English title "Corporation Tax Act": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第百六十二条 (Article 162) — address `art-162`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-162
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-162
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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### 第百六十二条
art-162 · https://japanlaw.org/en/corporation-tax-act/art-162 · https://japanlaw.org/l/340AC0000000034/art-162
**第一項** 第七十一条第一項（中間申告）の規定による申告書で第七十二条第一項各号（仮決算をした場合の中間申告書の記載事項等）に掲げる事項を記載したもの、第八十八条（退職年金等積立金に係る中間申告）（第百四十五条の十三（申告及び納付）において準用する場合を含む。）の規定による申告書若しくは第百四十四条の三第一項（中間申告）の規定による申告書で第百四十四条の四第一項各号（仮決算をした場合の中間申告書の記載事項等）に掲げる事項を記載したもの若しくは第百四十四条の三第二項の規定による申告書で第百四十四条の四第二項各号に掲げる事項を記載したもの（当該申告書に係る期限後申告書を含む。）に偽りの記載をして税務署長に提出した場合又は第百五十条の三第一項若しくは第四項（特定多国籍企業グループ等に係る報告事項等の提供）の規定による電子情報処理組織を使用する方法により偽りの事項を税務署長に提供した場合の法人の代表者、代理人、使用人その他の従業者でその違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-162/par-1 · https://japanlaw.org/en/corporation-tax-act/art-162/par-1 · https://japanlaw.org/l/340AC0000000034/art-162/par-1
If a return under the provisions of Article 71, paragraph (1) (Interim Return) that states the matters listed in the items of Article 72, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts), a return under the provisions of Article 88 (Interim Returns for Retirement Pension Funds) (including as applied mutatis mutandis pursuant to Article 145-13 (Filing of Returns and Payment)), a return under the provisions of Article 144-3, paragraph (1) (Interim Return) that states the matters listed in the items of Article 144-4, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts), or a return under the provisions of Article 144-3, paragraph (2) that states the matters listed in the items of Article 144-4, paragraph (2) (including a return filed after the due date pertaining to any of those returns) is submitted to the district director containing a false statement, or if false matters are provided to the district director by a method using an electronic data processing system under the provisions of Article 150-3, paragraph (1) or (4) (Provision of Report Items, etc. Pertaining to Specified Multinational Enterprise Groups, etc.), the representative, agent, employee or other worker of the corporation who committed the violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less.
machine translation, not official
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## Cites
- art-162/par-1: 第百四十四条の三第一項 → 法人税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1
- art-162/par-1: 第百四十五条の十三 → 法人税法 第百四十五条の十三 (Article 145-13), art-145-13 — https://japanlaw.org/en/corporation-tax-act/art-145-13 · https://japanlaw.org/l/340AC0000000034/art-145-13
- art-162/par-1: 第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-162/par-1: 第七十一条第一項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-162/par-1: 第八十八条 → 法人税法 第八十八条 (Article 88), art-88 — https://japanlaw.org/en/corporation-tax-act/art-88 · https://japanlaw.org/l/340AC0000000034/art-88
- art-162/par-1: 第百五十条の三第一項 → 法人税法 第百五十条の三第一項 (Article 150-3, paragraph (1)), art-150-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-1
- art-162/par-1: 第百四十四条の三第二項 → 法人税法 第百四十四条の三第二項 (Article 144-3, paragraph (2)), art-144-3/par-2 — https://japanlaw.org/en/corporation-tax-act/art-144-3/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-2
- art-162/par-1: 第百四十四条の四第二項 → 法人税法 第百四十四条の四第二項 (Article 144-4, paragraph (2)), art-144-4/par-2 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-2
- art-162/par-1: 第四項 → 法人税法 第百五十条の三第四項 (Article 150-3, paragraph (4)), art-150-3/par-4 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-4 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-4
- art-162/par-1: 第百四十四条の四第一項 → 法人税法 第百四十四条の四第一項 (Article 144-4, paragraph (1)), art-144-4/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1
## Cited by
3 provisions cite this one. No official source publishes this direction.
- 法人税法 第百五十条の三第一項（特定多国籍企業グループ等に係る報告事項等の提供） — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-1
- 法人税法 第百五十九条第一項 — https://japanlaw.org/en/corporation-tax-act/art-159/par-1 · https://japanlaw.org/l/340AC0000000034/art-159/par-1
- 法人税法 第百六十三条第一項 — https://japanlaw.org/en/corporation-tax-act/art-163/par-1 · https://japanlaw.org/l/340AC0000000034/art-163/par-1
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-065, translated 2026-10-08
- This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08