# 地方税法 / Local Tax Act — 第百四十四条の三十七 (Article 144-37)

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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- 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: 第百四十四条の三十七 (Article 144-37)（事業の開廃等に係る虚偽の届出等に関する罪） — address `art-144-37`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-144-37
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-37
- 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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### 第百四十四条の三十七（事業の開廃等に係る虚偽の届出等に関する罪） — Offenses Relating to False Notifications Concerning Commencement and Discontinuation of Business, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-144-37 · https://japanlaw.org/en/local-tax-act/art-144-37 · https://japanlaw.org/l/325AC0000000226/art-144-37</sup>

    **第一項**  次の各号のいずれかに該当する場合には、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。
    <sup>art-144-37/par-1 · https://japanlaw.org/en/local-tax-act/art-144-37/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-37/par-1</sup>
    In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
    <sup>machine translation, not official</sup>

      **一**  第百四十四条の三十四第一項から第三項までの規定による届出をせず、又は偽つたとき。
      <sup>art-144-37/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-144-37/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-37/par-1/item-1</sup>
      In the case where the person fails to make, or makes a false, notification under the provisions of Article 144-34, paragraphs (1) through (3);
      <sup>machine translation, not official</sup>

      **二**  第百四十四条の三十五第一項から第三項までの規定による報告若しくは同条第五項の規定による通知をせず、又は偽つたとき。
      <sup>art-144-37/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-144-37/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-37/par-1/item-2</sup>
      In the case where the person fails to make, or makes a false, report under the provisions of Article 144-35, paragraphs (1) through (3) or notice under the provisions of paragraph (5) of that Article;
      <sup>machine translation, not official</sup>

      **三**  第百四十四条の三十五第六項の規定による書類を提出せず、又は虚偽の記載をしたものを提出したとき。
      <sup>art-144-37/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-144-37/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-144-37/par-1/item-3</sup>
      In the case where the person fails to submit the document under the provisions of Article 144-35, paragraph (6), or submits one containing false statements;
      <sup>machine translation, not official</sup>

      **四**  第百四十四条の三十五第七項の規定に違反したとき。
      <sup>art-144-37/par-1/item-4 · https://japanlaw.org/en/local-tax-act/art-144-37/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-144-37/par-1/item-4</sup>
      In the case where the person violates the provisions of Article 144-35, paragraph (7);
      <sup>machine translation, not official</sup>

      **五**  前条の規定に違反して、帳簿を備えず、若しくは帳簿の記載をせず、若しくは偽り、又はその帳簿を隠匿したとき。
      <sup>art-144-37/par-1/item-5 · https://japanlaw.org/en/local-tax-act/art-144-37/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-144-37/par-1/item-5</sup>
      In the case where the person, in violation of the provisions of the preceding Article, fails to keep books, fails to make entries in the books or makes false entries in them, or conceals the books.
      <sup>machine translation, not official</sup>

    **第二項**  法人の代表者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。
    <sup>art-144-37/par-2 · https://japanlaw.org/en/local-tax-act/art-144-37/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-37/par-2</sup>
    Where the representative of a corporation, or the agent, employee or other worker of a corporation or person, has committed a violation referred to in the preceding paragraph in connection with the business of that corporation or person, the fine prescribed in that paragraph is also imposed on that corporation or person, in addition to punishing the offender.
    <sup>machine translation, not official</sup>

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## Cites
- art-144-37/par-1/item-1: 第百四十四条の三十四第一項から第三項まで → 地方税法 第百四十四条の三十四第一項 (Article 144-34, paragraph (1)), art-144-34/par-1 — https://japanlaw.org/en/local-tax-act/art-144-34/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-34/par-1
- art-144-37/par-1/item-1: 第百四十四条の三十四第一項から第三項まで → 地方税法 第百四十四条の三十四第二項 (Article 144-34, paragraph (2)), art-144-34/par-2 — https://japanlaw.org/en/local-tax-act/art-144-34/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-34/par-2
- art-144-37/par-1/item-1: 第百四十四条の三十四第一項から第三項まで → 地方税法 第百四十四条の三十四第三項 (Article 144-34, paragraph (3)), art-144-34/par-3 — https://japanlaw.org/en/local-tax-act/art-144-34/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-34/par-3
- art-144-37/par-1/item-2: 第百四十四条の三十五第一項から第三項まで → 地方税法 第百四十四条の三十五第一項 (Article 144-35, paragraph (1)), art-144-35/par-1 — https://japanlaw.org/en/local-tax-act/art-144-35/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-1
- art-144-37/par-1/item-2: 第百四十四条の三十五第一項から第三項まで → 地方税法 第百四十四条の三十五第二項 (Article 144-35, paragraph (2)), art-144-35/par-2 — https://japanlaw.org/en/local-tax-act/art-144-35/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-2
- art-144-37/par-1/item-2: 第百四十四条の三十五第一項から第三項まで → 地方税法 第百四十四条の三十五第三項 (Article 144-35, paragraph (3)), art-144-35/par-3 — https://japanlaw.org/en/local-tax-act/art-144-35/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-3
- art-144-37/par-1/item-2: 同条第五項 → 地方税法 第百四十四条の三十五第五項 (Article 144-35, paragraph (5)), art-144-35/par-5 — https://japanlaw.org/en/local-tax-act/art-144-35/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-5
- art-144-37/par-1/item-3: 第百四十四条の三十五第六項 → 地方税法 第百四十四条の三十五第六項 (Article 144-35, paragraph (6)), art-144-35/par-6 — https://japanlaw.org/en/local-tax-act/art-144-35/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-6
- art-144-37/par-1/item-4: 第百四十四条の三十五第七項 → 地方税法 第百四十四条の三十五第七項 (Article 144-35, paragraph (7)), art-144-35/par-7 — https://japanlaw.org/en/local-tax-act/art-144-35/par-7 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-7
- art-144-37/par-1/item-5: 前条 → 地方税法 第百四十四条の三十六 (Article 144-36), art-144-36 — https://japanlaw.org/en/local-tax-act/art-144-36 · https://japanlaw.org/l/325AC0000000226/art-144-36
- art-144-37/par-2: 前項 → 地方税法 第百四十四条の三十七第一項 (Article 144-37, paragraph (1)), art-144-37/par-1 — https://japanlaw.org/en/local-tax-act/art-144-37/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-37/par-1

## Cited by

1 provision cites this one. No official source publishes this direction.

- 地方税法 第百四十四条の三十七第二項（事業の開廃等に係る虚偽の届出等に関する罪） — https://japanlaw.org/en/local-tax-act/art-144-37/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-37/par-2

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-039, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-086, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-093, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27