# 所得税法 / Income Tax Act — 第二百四十一条 (Article 241) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-241. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income 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: 第二百四十一条 (Article 241) — address `art-241` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-241 - e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第二百四十一条 art-241 · https://japanlaw.org/en/income-tax-act/art-241 **第一項** 正当な理由がなくて第百二十条第一項（確定所得申告）、第百二十五条第一項（年の中途で死亡した場合の確定申告）、第百二十七条第一項（年の中途で出国をする場合の確定申告）、第百五十一条の四第一項若しくは第二項（相続により取得した有価証券等の取得費の額に変更があつた場合等の修正申告の特例）、第百五十一条の五第一項（遺産分割等があつた場合の期限後申告等の特例）若しくは第百五十一条の六第一項（遺産分割等があつた場合の修正申告の特例）（これらの規定を第百六十六条（申告、納付及び還付）において準用する場合を含む。）又は第百七十二条第一項（給与等につき源泉徴収を受けない場合の申告）の規定による申告書をその提出期限までに提出しなかつた者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。ただし、情状により、その刑を免除することができる。 art-241/par-1 · https://japanlaw.org/en/income-tax-act/art-241/par-1 A person who, without justifiable grounds, fails to file a return under Article 120, paragraph (1) (Filing an Income Tax Return), Article 125, paragraph (1) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year), Article 127, paragraph (1) (Filing a Tax Return in the Case of Absence From Japan Partway Through the Year), Article 151-4, paragraph (1) or (2) (Special Provisions on Amended Returns Where the Acquisition Cost of Securities or Other Assets Acquired by Inheritance Has Changed and Similar Cases), Article 151-5, paragraph (1) (Special Provisions on Returns Filed after the Deadline and Similar Returns Where an Estate Has Been Divided or Similar Events Have Occurred), or Article 151-6, paragraph (1) (Special Provisions on Amended Returns Where an Estate Has Been Divided or Similar Events Have Occurred) (including as applied mutatis mutandis pursuant to Article 166 (Filing of Returns, Payment of Taxes, and Issuance of Refunds)), or Article 172, paragraph (1) (Filing of Returns Where Salaries or Other Wages Are Not Subject to Withholding) by the filing deadline is punished by imprisonment for not more than one year or a fine of not more than 500,000 yen; provided, however, that the punishment may be waived depending on the circumstances. machine translation, not official --- ## Cites - art-241/par-1: 第百二十条第一項 → 所得税法 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/en/income-tax-act/art-120/par-1 - art-241/par-1: 第百二十五条第一項 → 所得税法 第百二十五条第一項 (Article 125, paragraph (1)), art-125/par-1 — https://japanlaw.org/en/income-tax-act/art-125/par-1 - art-241/par-1: 第百二十七条第一項 → 所得税法 第百二十七条第一項 (Article 127, paragraph (1)), art-127/par-1 — https://japanlaw.org/en/income-tax-act/art-127/par-1 - art-241/par-1: 第百五十一条の四第一項 → 所得税法 第百五十一条の四第一項 (Article 151-4, paragraph (1)), art-151-4/par-1 — https://japanlaw.org/en/income-tax-act/art-151-4/par-1 - art-241/par-1: 第二項 → 所得税法 第百五十一条の四第二項 (Article 151-4, paragraph (2)), art-151-4/par-2 — https://japanlaw.org/en/income-tax-act/art-151-4/par-2 - art-241/par-1: 第百五十一条の五第一項 → 所得税法 第百五十一条の五第一項 (Article 151-5, paragraph (1)), art-151-5/par-1 — https://japanlaw.org/en/income-tax-act/art-151-5/par-1 - art-241/par-1: 第百五十一条の六第一項 → 所得税法 第百五十一条の六第一項 (Article 151-6, paragraph (1)), art-151-6/par-1 — https://japanlaw.org/en/income-tax-act/art-151-6/par-1 - art-241/par-1: 第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/en/income-tax-act/art-166 - art-241/par-1: 第百七十二条第一項 → 所得税法 第百七十二条第一項 (Article 172, paragraph (1)), art-172/par-1 — https://japanlaw.org/en/income-tax-act/art-172/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法 第二百四十三条第一項 — https://japanlaw.org/en/income-tax-act/art-243/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T182609-001, translated 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05