# 地方税法 / Local Tax Act — 第三十一条 (Article 31)
This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-31. 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: 第三十一条 (Article 31)（法人の道府県民税の納税管理人に係る不申告に関する過料） — address `art-31`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-31
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-31
- 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.
---
### 第三十一条（法人の道府県民税の納税管理人に係る不申告に関する過料） — Non-Penal Fines for Failure to Report Concerning Tax Agents for Corporate Prefectural Inhabitant Tax
caption: machine translation, not official
art-31 · https://japanlaw.org/en/local-tax-act/art-31 · https://japanlaw.org/l/325AC0000000226/art-31
**第一項** 道府県は、第二十九条第二項の認定を受けていない法人の道府県民税の納税義務者で同条第一項の承認を受けていないものが同項の規定によつて申告すべき納税管理人について正当な事由がなくて申告をしなかつた場合においては、その者に対し、当該道府県の条例で十万円以下の過料を科する旨の規定を設けることができる。
art-31/par-1 · https://japanlaw.org/en/local-tax-act/art-31/par-1 · https://japanlaw.org/l/325AC0000000226/art-31/par-1
A prefecture may establish a provision in its Prefectural Ordinance to the effect that a non-penal fine of 100,000 yen or less is to be imposed on a person liable for corporate prefectural inhabitant tax who has not received the certification under Article 29, paragraph (2) and has not received the approval under paragraph (1) of that Article, if that person, without justifiable grounds, fails to report a tax agent to be reported under the provisions of that paragraph.
machine translation, not official
---
## Cites
- art-31/par-1: 第二十九条第二項 → 地方税法 第二十九条第二項 (Article 29, paragraph (2)), art-29/par-2 — https://japanlaw.org/en/local-tax-act/art-29/par-2 · https://japanlaw.org/l/325AC0000000226/art-29/par-2
- art-31/par-1: 同条第一項 → 地方税法 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — https://japanlaw.org/en/local-tax-act/art-29/par-1 · https://japanlaw.org/l/325AC0000000226/art-29/par-1
## Cited by
1 provision cites this one. No official source publishes this direction.
- 地方税法 第二十四条の二第一項（法人課税信託の受託者に関するこの節の規定の適用等） — https://japanlaw.org/en/local-tax-act/art-24-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-24-2/par-1
---
## 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-20261027T214204-024, 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