# 地方税法 / Local Tax Act — 第三百十七条の七 (Article 317-7) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-317-7. 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: 第三百十七条の七 (Article 317-7)（給与支払報告書等の提出義務違反に関する罪） — address `art-317-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-317-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-317-7 - 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. --- ### 第三百十七条の七（給与支払報告書等の提出義務違反に関する罪） — Offenses Concerning Violation of the Obligation to Submit Salary Payment Reports, etc. caption: machine translation, not official art-317-7 · https://japanlaw.org/en/local-tax-act/art-317-7 · https://japanlaw.org/l/325AC0000000226/art-317-7 **第一項** 前条第一項から第四項までの規定により提出すべき給与支払報告書、届出書若しくは公的年金等支払報告書を提出しなかつたとき、又は虚偽の記載をした給与支払報告書、届出書若しくは公的年金等支払報告書を提出したときは、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-317-7/par-1 · https://japanlaw.org/en/local-tax-act/art-317-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-7/par-1 Where a person has failed to submit a salary payment report, written notification or public pension payment report that is to be submitted under paragraphs (1) through (4) of the preceding Article, or has submitted a salary payment report, written notification or public pension payment report containing a false statement, 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。 art-317-7/par-2 · https://japanlaw.org/en/local-tax-act/art-317-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-317-7/par-2 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. machine translation, not official **第三項** 法人でない社団又は財団で代表者又は管理人の定めのあるもの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当該法人でない社団又は財団で代表者又は管理人の定めのあるものを代表するほか、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-317-7/par-3 · https://japanlaw.org/en/local-tax-act/art-317-7/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-7/par-3 When the preceding paragraph applies to an association or foundation that is not a corporation and has a designated representative or administrator, that representative or administrator represents that association or foundation that is not a corporation and has a designated representative or administrator in its procedural acts, and in addition, the provisions of laws and regulations on criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis. machine translation, not official --- ## Cites - art-317-7/par-1: 前条第一項から第四項まで → 地方税法 第三百十七条の六第一項 (Article 317-6, paragraph (1)), art-317-6/par-1 — https://japanlaw.org/en/local-tax-act/art-317-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-6/par-1 - art-317-7/par-1: 前条第一項から第四項まで → 地方税法 第三百十七条の六第二項 (Article 317-6, paragraph (2)), art-317-6/par-2 — https://japanlaw.org/en/local-tax-act/art-317-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-317-6/par-2 - art-317-7/par-1: 前条第一項から第四項まで → 地方税法 第三百十七条の六第三項 (Article 317-6, paragraph (3)), art-317-6/par-3 — https://japanlaw.org/en/local-tax-act/art-317-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-6/par-3 - art-317-7/par-1: 前条第一項から第四項まで → 地方税法 第三百十七条の六第四項 (Article 317-6, paragraph (4)), art-317-6/par-4 — https://japanlaw.org/en/local-tax-act/art-317-6/par-4 · https://japanlaw.org/l/325AC0000000226/art-317-6/par-4 - art-317-7/par-2: 前項 → 地方税法 第三百十七条の七第一項 (Article 317-7, paragraph (1)), art-317-7/par-1 — https://japanlaw.org/en/local-tax-act/art-317-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-7/par-1 - art-317-7/par-3: 前項 → 地方税法 第三百十七条の七第二項 (Article 317-7, paragraph (2)), art-317-7/par-2 — https://japanlaw.org/en/local-tax-act/art-317-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-317-7/par-2 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 地方税法 第二百九十二条第一項第七号（市町村民税に関する用語の意義） — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-7 - 地方税法 第二百九十四条の二第一項（法人課税信託の受託者に関するこの節の規定の適用） — https://japanlaw.org/en/local-tax-act/art-294-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-294-2/par-1 - 地方税法 第二百九十九条第二項（市町村民税に係る検査拒否等に関する罪） — https://japanlaw.org/en/local-tax-act/art-299/par-2 · https://japanlaw.org/l/325AC0000000226/art-299/par-2 - 地方税法 第三百十七条の六第八項（給与支払報告書等の提出義務） — https://japanlaw.org/en/local-tax-act/art-317-6/par-8 · https://japanlaw.org/l/325AC0000000226/art-317-6/par-8 - 地方税法 第三百十七条の七第二項（給与支払報告書等の提出義務違反に関する罪） — https://japanlaw.org/en/local-tax-act/art-317-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-317-7/par-2 - 地方税法 第三百十七条の七第三項（給与支払報告書等の提出義務違反に関する罪） — https://japanlaw.org/en/local-tax-act/art-317-7/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-7/par-3 - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-1/par-1/item-2 - 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-1/par-1/item-3 - 地方税法 附則第六条第六項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-6 --- ## 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-20261027T214204-113, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-002, 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