# 地方税法 / Local Tax Act — 第二十二条の二 (Article 22-2) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-22-2. 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: 第二十二条の二 (Article 22-2)（虚偽の更正の請求に関する罪） — address `art-22-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-22-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-22-2 - 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. --- ### 第二十二条の二（虚偽の更正の請求に関する罪） — Offenses of False Requests for Reassessment caption: machine translation, not official art-22-2 · https://japanlaw.org/en/local-tax-act/art-22-2 · https://japanlaw.org/l/325AC0000000226/art-22-2 **第一項** 第二十条の九の三第三項に規定する更正請求書に偽りの記載をして地方団体の長に提出したときは、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。 art-22-2/par-1 · https://japanlaw.org/en/local-tax-act/art-22-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-2/par-1 Where a person makes a false statement in a written request for reassessment prescribed in Article 20-9-3, paragraph (3) and submits it to the head of a local government, 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. machine translation, not official **第二項** 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又は財産に関して前項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同項の罰金刑を科する。 art-22-2/par-2 · https://japanlaw.org/en/local-tax-act/art-22-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-2/par-2 Where a representative of a corporation (including an administrator of an association or foundation without juridical personality), or an agent, employee or other worker of a corporation or person, commits the violation in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is imposed on that corporation or person. machine translation, not official **第三項** 人格のない社団等について前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-22-2/par-3 · https://japanlaw.org/en/local-tax-act/art-22-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-22-2/par-3 Where the provisions of the preceding paragraph apply 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 the laws concerning criminal proceedings in which a corporation is the defendant or the suspect apply mutatis mutandis. machine translation, not official --- ## Cites - art-22-2/par-1: 第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/en/local-tax-act/art-20-9-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-3 - art-22-2/par-2: 前項 → 地方税法 第二十二条の二第一項 (Article 22-2, paragraph (1)), art-22-2/par-1 — https://japanlaw.org/en/local-tax-act/art-22-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-2/par-1 - art-22-2/par-3: 前項 → 地方税法 第二十二条の二第二項 (Article 22-2, paragraph (2)), art-22-2/par-2 — https://japanlaw.org/en/local-tax-act/art-22-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-2/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第二十二条の二第二項（虚偽の更正の請求に関する罪） — https://japanlaw.org/en/local-tax-act/art-22-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-2/par-2 - 地方税法 第二十二条の二第三項（虚偽の更正の請求に関する罪） — https://japanlaw.org/en/local-tax-act/art-22-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-22-2/par-3 --- ## 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