# 地方税法 / Local Tax Act — 第五百三十条 (Article 530) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-530. 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: 第五百三十条 (Article 530)（鉱産税の脱税に関する罪） — address `art-530` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-530 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-530 - 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. --- ### 第五百三十条（鉱産税の脱税に関する罪） — Offenses Concerning Evasion of the Mineral Product Tax caption: machine translation, not official art-530 · https://japanlaw.org/en/local-tax-act/art-530 · https://japanlaw.org/l/325AC0000000226/art-530 **第一項** 偽りその他不正の行為により鉱産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、五年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。 art-530/par-1 · https://japanlaw.org/en/local-tax-act/art-530/par-1 · https://japanlaw.org/l/325AC0000000226/art-530/par-1 If a person has evaded all or part of the mineral product tax by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 10,000,000 yen, or both. machine translation, not official **第二項** 前項の免れた税額が千万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、千万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-530/par-2 · https://japanlaw.org/en/local-tax-act/art-530/par-2 · https://japanlaw.org/l/325AC0000000226/art-530/par-2 If the amount of tax evaded as referred to in the preceding paragraph exceeds 10,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding that paragraph, be an amount exceeding 10,000,000 yen and not exceeding the amount of the tax evaded. machine translation, not official **第三項** 第一項に規定するもののほか、第五百二十二条の規定による申告書を同条に規定する申告書の提出期限までに提出しないことにより、鉱産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、三年以下の拘禁刑若しくは五百万円以下の罰金に処し、又はこれを併科する。 art-530/par-3 · https://japanlaw.org/en/local-tax-act/art-530/par-3 · https://japanlaw.org/l/325AC0000000226/art-530/par-3 In addition to the cases prescribed in paragraph (1), if a person has evaded all or part of the mineral product tax by failing to submit the return under Article 522 by the deadline for filing the return prescribed in that Article, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 5,000,000 yen, or both. machine translation, not official **第四項** 前項の免れた税額が五百万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、五百万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-530/par-4 · https://japanlaw.org/en/local-tax-act/art-530/par-4 · https://japanlaw.org/l/325AC0000000226/art-530/par-4 If the amount of tax evaded as referred to in the preceding paragraph exceeds 5,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding that paragraph, be an amount exceeding 5,000,000 yen and not exceeding the amount of the 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、当該各項の罰金刑を科する。 art-530/par-5 · https://japanlaw.org/en/local-tax-act/art-530/par-5 · https://japanlaw.org/l/325AC0000000226/art-530/par-5 If a representative of a corporation, or an agent, employee or other worker of a corporation or of a person, commits a violation under paragraph (1) or (3) in connection with the business of that corporation or person, then in addition to punishing the offender, the fine prescribed in the relevant paragraph is to be imposed on that corporation or person. machine translation, not official **第六項** 前項の規定により第一項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、同項の罪についての時効の期間による。 art-530/par-6 · https://japanlaw.org/en/local-tax-act/art-530/par-6 · https://japanlaw.org/l/325AC0000000226/art-530/par-6 In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) under the provisions of the preceding paragraph, the period of prescription is the same as that for the offense referred to in paragraph (1). machine translation, not official --- ## Cites - art-530/par-2: 前項 → 地方税法 第五百三十条第一項 (Article 530, paragraph (1)), art-530/par-1 — https://japanlaw.org/en/local-tax-act/art-530/par-1 · https://japanlaw.org/l/325AC0000000226/art-530/par-1 - art-530/par-3: 第一項 → 地方税法 第五百三十条第一項 (Article 530, paragraph (1)), art-530/par-1 — https://japanlaw.org/en/local-tax-act/art-530/par-1 · https://japanlaw.org/l/325AC0000000226/art-530/par-1 - art-530/par-3: 第五百二十二条 → 地方税法 第五百二十二条 (Article 522), art-522 — https://japanlaw.org/en/local-tax-act/art-522 · https://japanlaw.org/l/325AC0000000226/art-522 - art-530/par-4: 前項 → 地方税法 第五百三十条第三項 (Article 530, paragraph (3)), art-530/par-3 — https://japanlaw.org/en/local-tax-act/art-530/par-3 · https://japanlaw.org/l/325AC0000000226/art-530/par-3 - art-530/par-5: 第一項 → 地方税法 第五百三十条第一項 (Article 530, paragraph (1)), art-530/par-1 — https://japanlaw.org/en/local-tax-act/art-530/par-1 · https://japanlaw.org/l/325AC0000000226/art-530/par-1 - art-530/par-5: 第三項 → 地方税法 第五百三十条第三項 (Article 530, paragraph (3)), art-530/par-3 — https://japanlaw.org/en/local-tax-act/art-530/par-3 · https://japanlaw.org/l/325AC0000000226/art-530/par-3 - art-530/par-6: 前項 → 地方税法 第五百三十条第五項 (Article 530, paragraph (5)), art-530/par-5 — https://japanlaw.org/en/local-tax-act/art-530/par-5 · https://japanlaw.org/l/325AC0000000226/art-530/par-5 - art-530/par-6: 第一項 → 地方税法 第五百三十条第一項 (Article 530, paragraph (1)), art-530/par-1 — https://japanlaw.org/en/local-tax-act/art-530/par-1 · https://japanlaw.org/l/325AC0000000226/art-530/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 第五百三十条第二項（鉱産税の脱税に関する罪） — https://japanlaw.org/en/local-tax-act/art-530/par-2 · https://japanlaw.org/l/325AC0000000226/art-530/par-2 - 地方税法 第五百三十条第三項（鉱産税の脱税に関する罪） — https://japanlaw.org/en/local-tax-act/art-530/par-3 · https://japanlaw.org/l/325AC0000000226/art-530/par-3 - 地方税法 第五百三十条第四項（鉱産税の脱税に関する罪） — https://japanlaw.org/en/local-tax-act/art-530/par-4 · https://japanlaw.org/l/325AC0000000226/art-530/par-4 - 地方税法 第五百三十条第五項（鉱産税の脱税に関する罪） — https://japanlaw.org/en/local-tax-act/art-530/par-5 · https://japanlaw.org/l/325AC0000000226/art-530/par-5 - 地方税法 第五百三十条第六項（鉱産税の脱税に関する罪） — https://japanlaw.org/en/local-tax-act/art-530/par-6 · https://japanlaw.org/l/325AC0000000226/art-530/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-20261027T214204-038, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-040, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-145, 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