# 地方税法 / Local Tax Act — 第四百五十五条 (Article 455) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-455. 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: 第四百五十五条 (Article 455)（軽自動車税の脱税に関する罪） — address `art-455` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-455 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-455 - 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. --- ### 第四百五十五条（軽自動車税の脱税に関する罪） — Offense of Evasion of Light Motor Vehicle Tax caption: machine translation, not official art-455 · https://japanlaw.org/en/local-tax-act/art-455 · https://japanlaw.org/l/325AC0000000226/art-455 **第一項** 偽りその他不正の行為により軽自動車税の全部又は一部を免れたときは、その違反行為をした者は、百万円以下の罰金に処する。 art-455/par-1 · https://japanlaw.org/en/local-tax-act/art-455/par-1 · https://japanlaw.org/l/325AC0000000226/art-455/par-1 If a person evades all or part of light motor vehicle tax by deception or other wrongful acts, the person who committed the violation is punished by a fine of not more than 1,000,000 yen. machine translation, not official **第二項** 前項の免れた税額が百万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、百万円を超える額でその免れた税額に相当する額以下の額とすることができる。 art-455/par-2 · https://japanlaw.org/en/local-tax-act/art-455/par-2 · https://japanlaw.org/l/325AC0000000226/art-455/par-2 Where the amount of tax evaded as referred to in the preceding paragraph exceeds 1,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding the provisions of that paragraph, be an amount exceeding 1,000,000 yen and not exceeding the amount equivalent to the amount of tax evaded. machine translation, not official **第三項** 第一項に規定するもののほか、第四百五十二条第一項の規定により申告し、又は報告すべき事項について申告又は報告をしないことにより、軽自動車税の全部又は一部を免れたときは、その違反行為をした者は、五十万円以下の罰金に処する。 art-455/par-3 · https://japanlaw.org/en/local-tax-act/art-455/par-3 · https://japanlaw.org/l/325AC0000000226/art-455/par-3 In addition to what is prescribed in paragraph (1), if a person evades all or part of light motor vehicle tax by failing to file a return or make a report on matters to be returned or reported pursuant to Article 452, paragraph (1), the person who committed the violation is to be punished by a fine of not more than 500,000 yen. machine translation, not official **第四項** 前項の免れた税額が五十万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、五十万円を超える額でその免れた税額に相当する額以下の額とすることができる。 art-455/par-4 · https://japanlaw.org/en/local-tax-act/art-455/par-4 · https://japanlaw.org/l/325AC0000000226/art-455/par-4 Where the amount of tax evaded as referred to in the preceding paragraph exceeds 500,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding the provisions of that paragraph, be an amount exceeding 500,000 yen and not exceeding the amount equivalent to the amount of tax evaded. machine translation, not official **第五項** 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又は財産に関して第一項又は第三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、当該各項の刑を科する。 art-455/par-5 · https://japanlaw.org/en/local-tax-act/art-455/par-5 · https://japanlaw.org/l/325AC0000000226/art-455/par-5 Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, commits a violation under paragraph (1) or (3) in connection with the business or property of that corporation or person, in addition to punishing the offender, the penalty prescribed in the relevant paragraph is imposed on that corporation or person. machine translation, not official --- ## Cites - art-455/par-2: 前項 → 地方税法 第四百五十五条第一項 (Article 455, paragraph (1)), art-455/par-1 — https://japanlaw.org/en/local-tax-act/art-455/par-1 · https://japanlaw.org/l/325AC0000000226/art-455/par-1 - art-455/par-3: 第一項 → 地方税法 第四百五十五条第一項 (Article 455, paragraph (1)), art-455/par-1 — https://japanlaw.org/en/local-tax-act/art-455/par-1 · https://japanlaw.org/l/325AC0000000226/art-455/par-1 - art-455/par-3: 第四百五十二条第一項 → 地方税法 第四百五十二条第一項 (Article 452, paragraph (1)), art-452/par-1 — https://japanlaw.org/en/local-tax-act/art-452/par-1 · https://japanlaw.org/l/325AC0000000226/art-452/par-1 - art-455/par-4: 前項 → 地方税法 第四百五十五条第三項 (Article 455, paragraph (3)), art-455/par-3 — https://japanlaw.org/en/local-tax-act/art-455/par-3 · https://japanlaw.org/l/325AC0000000226/art-455/par-3 - art-455/par-5: 第一項 → 地方税法 第四百五十五条第一項 (Article 455, paragraph (1)), art-455/par-1 — https://japanlaw.org/en/local-tax-act/art-455/par-1 · https://japanlaw.org/l/325AC0000000226/art-455/par-1 - art-455/par-5: 第三項 → 地方税法 第四百五十五条第三項 (Article 455, paragraph (3)), art-455/par-3 — https://japanlaw.org/en/local-tax-act/art-455/par-3 · https://japanlaw.org/l/325AC0000000226/art-455/par-3 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 第四百五十五条第二項（軽自動車税の脱税に関する罪） — https://japanlaw.org/en/local-tax-act/art-455/par-2 · https://japanlaw.org/l/325AC0000000226/art-455/par-2 - 地方税法 第四百五十五条第三項（軽自動車税の脱税に関する罪） — https://japanlaw.org/en/local-tax-act/art-455/par-3 · https://japanlaw.org/l/325AC0000000226/art-455/par-3 - 地方税法 第四百五十五条第四項（軽自動車税の脱税に関する罪） — https://japanlaw.org/en/local-tax-act/art-455/par-4 · https://japanlaw.org/l/325AC0000000226/art-455/par-4 - 地方税法 第四百五十五条第五項（軽自動車税の脱税に関する罪） — https://japanlaw.org/en/local-tax-act/art-455/par-5 · https://japanlaw.org/l/325AC0000000226/art-455/par-5 --- ## 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-20261027T202151-176, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-079, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-140, 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