# 地方税法 / Local Tax Act — 第二十一条 (Article 21) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-21. 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: 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: 第二十一条 (Article 21)（不納煽動に関する罪） — address `art-21` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-21 - 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. --- ### 第二十一条（不納煽動に関する罪） — Offenses of Inciting Non-Payment caption: machine translation, not official art-21 · https://japanlaw.org/en/local-tax-act/art-21 · https://japanlaw.org/l/325AC0000000226/art-21 **第一項** 納税義務者又は特別徴収義務者がすべき課税標準額の申告（これらの申告の修正を含む。以下本条において「申告」と総称する。）をしないこと、虚偽の申告をすること、税金の徴収若しくは納付をしないこと、又は納入金の納入をしないことを煽動した者は、三年以下の拘禁刑又は二十万円以下の罰金に処する。 art-21/par-1 · https://japanlaw.org/en/local-tax-act/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-21/par-1 A person who incites a person liable for tax or a special collection agent not to file, or to file falsely, the tax base amount that the person is to file (including amendments of those filings; hereinafter collectively referred to as "filing" in this Article), not to collect or pay the tax, or not to remit a remittance, is to be punished by imprisonment for not more than three years or a fine of not more than 200,000 yen. machine translation, not official **第二項** 申告をさせないため、虚偽の申告をさせるため、税金の徴収若しくは納付をさせないため、又は納入金の納入をさせないために、暴行又は脅迫を加えた者も、また、前項の拘禁刑又は罰金に処する。 art-21/par-2 · https://japanlaw.org/en/local-tax-act/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-21/par-2 A person who uses violence or intimidation in order to prevent filing, to cause a false filing, to prevent the collection or payment of tax, or to prevent a remittance from being remitted is also to be punished by the imprisonment or fine in the preceding paragraph. machine translation, not official --- ## Cites - art-21/par-1: 本条 → 地方税法 第二十一条 (Article 21), art-21 — https://japanlaw.org/en/local-tax-act/art-21 · https://japanlaw.org/l/325AC0000000226/art-21 - art-21/par-2: 前項 → 地方税法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/en/local-tax-act/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-21/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第二十一条第一項（不納煽動に関する罪） — https://japanlaw.org/en/local-tax-act/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-21/par-1 - 地方税法 第二十一条第二項（不納煽動に関する罪） — https://japanlaw.org/en/local-tax-act/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-21/par-2 --- ## 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-20261027T214204-018, 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