# 法人税法 / Corporation Tax Act — 第百六十三条 (Article 163) - 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: 第百六十三条 (Article 163) — address `art-163` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-163 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-163 - 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. --- ### 第百六十三条 art-163 · https://japanlaw.org/en/corporation-tax-act/art-163 · https://japanlaw.org/l/340AC0000000034/art-163 **第一項** 法人の代表者（人格のない社団等の管理人を含む。）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に関して第百五十九条第一項若しくは第三項（法人税を免れる等の罪）、第百六十条（確定申告書を提出しない等の罪）又は前条の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して当該各条の罰金刑を科する。 art-163/par-1 · https://japanlaw.org/en/corporation-tax-act/art-163/par-1 · https://japanlaw.org/l/340AC0000000034/art-163/par-1 If the representative of a corporation (including the administrator of an association or foundation without juridical personality), or an agent, employee or other worker of a corporation or individual, commits a violation referred to in Article 159, paragraph (1) or (3) (Crime of Evading Corporation Tax, etc.), Article 160 (Crime of Failing to File a Final Return, etc.) or the preceding Article in connection with the business of that corporation or individual, not only is the offender punished, but the corporation or individual is also subject to the fine prescribed in the relevant Article. machine translation, not official **第二項** 前項の規定により第百五十九条第一項又は第三項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、これらの規定の罪についての時効の期間による。 art-163/par-2 · https://japanlaw.org/en/corporation-tax-act/art-163/par-2 · https://japanlaw.org/l/340AC0000000034/art-163/par-2 Where a fine is imposed on a corporation or individual pursuant to the preceding paragraph for a violation referred to in Article 159, paragraph (1) or (3), the period of limitation is governed by the period of limitation for the crimes under those provisions. machine translation, not official **第三項** 人格のない社団等について第一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その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。 art-163/par-3 · https://japanlaw.org/en/corporation-tax-act/art-163/par-3 · https://japanlaw.org/l/340AC0000000034/art-163/par-3 Where paragraph (1) applies to an association or foundation without juridical personality, its representative or administrator represents the association or foundation without juridical personality with regard to its procedural acts, and the provisions of Acts concerning criminal proceedings in which a corporation is the accused or the suspect apply mutatis mutandis. machine translation, not official --- ## Cites - art-163/par-1: 第三項 → 法人税法 第百五十九条第三項 (Article 159, paragraph (3)), art-159/par-3 — https://japanlaw.org/en/corporation-tax-act/art-159/par-3 · https://japanlaw.org/l/340AC0000000034/art-159/par-3 - art-163/par-1: 第百六十条 → 法人税法 第百六十条 (Article 160), art-160 — https://japanlaw.org/en/corporation-tax-act/art-160 · https://japanlaw.org/l/340AC0000000034/art-160 - art-163/par-1: 前条 → 法人税法 第百六十二条 (Article 162), art-162 — https://japanlaw.org/en/corporation-tax-act/art-162 · https://japanlaw.org/l/340AC0000000034/art-162 - art-163/par-1: 第百五十九条第一項 → 法人税法 第百五十九条第一項 (Article 159, paragraph (1)), art-159/par-1 — https://japanlaw.org/en/corporation-tax-act/art-159/par-1 · https://japanlaw.org/l/340AC0000000034/art-159/par-1 - art-163/par-2: 第三項 → 法人税法 第百五十九条第三項 (Article 159, paragraph (3)), art-159/par-3 — https://japanlaw.org/en/corporation-tax-act/art-159/par-3 · https://japanlaw.org/l/340AC0000000034/art-159/par-3 - art-163/par-2: 前項 → 法人税法 第百六十三条第一項 (Article 163, paragraph (1)), art-163/par-1 — https://japanlaw.org/en/corporation-tax-act/art-163/par-1 · https://japanlaw.org/l/340AC0000000034/art-163/par-1 - art-163/par-2: 第百五十九条第一項 → 法人税法 第百五十九条第一項 (Article 159, paragraph (1)), art-159/par-1 — https://japanlaw.org/en/corporation-tax-act/art-159/par-1 · https://japanlaw.org/l/340AC0000000034/art-159/par-1 - art-163/par-3: 第一項 → 法人税法 第百六十三条第一項 (Article 163, paragraph (1)), art-163/par-1 — https://japanlaw.org/en/corporation-tax-act/art-163/par-1 · https://japanlaw.org/l/340AC0000000034/art-163/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 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 第百六十三条第二項 — https://japanlaw.org/en/corporation-tax-act/art-163/par-2 · https://japanlaw.org/l/340AC0000000034/art-163/par-2 - 法人税法 第百六十三条第三項 — https://japanlaw.org/en/corporation-tax-act/art-163/par-3 · https://japanlaw.org/l/340AC0000000034/art-163/par-3 --- ## 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