# 地方税法 / Local Tax Act — 第五十三条の三 (Article 53-3) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-53-3. 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: 第五十三条の三 (Article 53-3)（法人の道府県民税に係る故意不申告の罪） — address `art-53-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-53-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-53-3 - 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. --- ### 第五十三条の三（法人の道府県民税に係る故意不申告の罪） — Crime of Intentional Failure to File Concerning Corporate Prefectural Inhabitant Tax caption: machine translation, not official art-53-3 · https://japanlaw.org/en/local-tax-act/art-53-3 · https://japanlaw.org/l/325AC0000000226/art-53-3 **第一項** 正当な事由がなくて第五十三条第一項、第二項又は第三十一項の規定による申告書を当該各項に規定する申告書の提出期限内に提出しなかつた場合には、法人の代表者（人格のない社団等の管理人及び法人課税信託の受託者である個人を含む。）、代理人、使用人その他の従業者で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。ただし、情状により、その刑を免除することができる。 art-53-3/par-1 · https://japanlaw.org/en/local-tax-act/art-53-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-53-3/par-1 Where, without justifiable grounds, a return under the provisions of Article 53, paragraph (1), (2) or (31) is not submitted within the deadline for filing the return prescribed in those paragraphs, a representative of the corporation (including an administrator of an association or foundation without juridical personality and an individual who is a trustee of a trust subject to corporate taxation), an agent, an employee, or any other worker who committed the violation is punished by imprisonment for not more than one year or a fine of not more than 500,000 yen; provided, however, that the punishment may be waived taking into account the circumstances. 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。）又は代理人、使用人その他の従業者が、その法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、その法人に対し、同項の罰金刑を科する。 art-53-3/par-2 · https://japanlaw.org/en/local-tax-act/art-53-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-53-3/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 has committed the violation referred to in the preceding paragraph in connection with the business or property of that corporation, in addition to punishing the offender, the fine prescribed in that paragraph is imposed on that corporation. 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当該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-53-3/par-3 · https://japanlaw.org/en/local-tax-act/art-53-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-53-3/par-3 Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, in addition to the representative or administrator of the association or foundation without juridical personality representing it in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis. machine translation, not official --- ## Cites - art-53-3/par-1: 第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/local-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-53/par-1 - art-53-3/par-1: 第二項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/en/local-tax-act/art-53/par-2 · https://japanlaw.org/l/325AC0000000226/art-53/par-2 - art-53-3/par-1: 第三十一項 → 地方税法 第五十三条第三十一項 (Article 53, paragraph (31)), art-53/par-31 — https://japanlaw.org/en/local-tax-act/art-53/par-31 · https://japanlaw.org/l/325AC0000000226/art-53/par-31 - art-53-3/par-2: 前項 → 地方税法 第五十三条の三第一項 (Article 53-3, paragraph (1)), art-53-3/par-1 — https://japanlaw.org/en/local-tax-act/art-53-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-53-3/par-1 - art-53-3/par-3: 前項 → 地方税法 第五十三条の三第二項 (Article 53-3, paragraph (2)), art-53-3/par-2 — https://japanlaw.org/en/local-tax-act/art-53-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-53-3/par-2 ## Cited by 3 provisions cite 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 - 地方税法 第五十三条の三第二項（法人の道府県民税に係る故意不申告の罪） — https://japanlaw.org/en/local-tax-act/art-53-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-53-3/par-2 - 地方税法 第五十三条の三第三項（法人の道府県民税に係る故意不申告の罪） — https://japanlaw.org/en/local-tax-act/art-53-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-53-3/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-20261027T202151-046, translated 2026-10-28 - 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