# 地方税法 / Local Tax Act — 第三百七十六条 (Article 376) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-376. 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: 第三百七十六条 (Article 376)（国税徴収法の例による固定資産税に係る滞納処分に関する虚偽の陳述の罪） — address `art-376` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-376 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-376 - 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. --- ### 第三百七十六条（国税徴収法の例による固定資産税に係る滞納処分に関する虚偽の陳述の罪） — Offense of False Statements Relating to Delinquent Tax Collection Procedures for Fixed Assets Tax Following the Example of the National Tax Collection Act caption: machine translation, not official art-376 · https://japanlaw.org/en/local-tax-act/art-376 · https://japanlaw.org/l/325AC0000000226/art-376 **第一項** 第三百七十三条第七項の場合において、国税徴収法第九十九条の二（同法第百九条第四項において準用する場合を含む。）の規定の例により市町村長に対して陳述すべき事項について虚偽の陳述をした者は、六月以下の拘禁刑又は五十万円以下の罰金に処する。 art-376/par-1 · https://japanlaw.org/en/local-tax-act/art-376/par-1 · https://japanlaw.org/l/325AC0000000226/art-376/par-1 In the case of Article 373, paragraph (7), a person who makes a false statement on a matter to be stated to the mayor of the municipality by following the example of the provisions of Article 99-2 of the National Tax Collection Act (including as applied mutatis mutandis in Article 109, paragraph (4) of that Act) is punished by imprisonment for not more than six months or a fine of not more than 500,000 yen. machine translation, not official --- ## Cites - art-376/par-1: 第三百七十三条第七項 → 地方税法 第三百七十三条第七項 (Article 373, paragraph (7)), art-373/par-7 — https://japanlaw.org/en/local-tax-act/art-373/par-7 · https://japanlaw.org/l/325AC0000000226/art-373/par-7 - art-376/par-1: 国税徴収法第九十九条の二 → e-Gov law 334AC0000000147, 第九十九条の二 (Article 99-2), art-99-2 — not held in this collection - art-376/par-1: 同法第百九条第四項 → e-Gov law 334AC0000000147, 第百九条第四項 (Article 109, paragraph (4)), art-109/par-4 — not held in this collection ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第七百二条の八第八項（都市計画税の賦課徴収等） — https://japanlaw.org/en/local-tax-act/art-702-8/par-8 · https://japanlaw.org/l/325AC0000000226/art-702-8/par-8 - 地方税法 第七百四十五条第一項（道府県が課する固定資産税の賦課徴収等） — https://japanlaw.org/en/local-tax-act/art-745/par-1 · https://japanlaw.org/l/325AC0000000226/art-745/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-20261027T202151-166, 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