# 地方税法 / Local Tax Act — 第五十四条 (Article 54) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-54. 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: 第五十四条 (Article 54)（法人の道府県民税に係る虚偽の申告に関する罪） — address `art-54` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-54 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-54 - 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. --- ### 第五十四条（法人の道府県民税に係る虚偽の申告に関する罪） — Crimes Relating to False Returns Concerning Corporate Prefectural Inhabitant Tax caption: machine translation, not official art-54 · https://japanlaw.org/en/local-tax-act/art-54 · https://japanlaw.org/l/325AC0000000226/art-54 **第一項** 第五十三条第一項に規定する法人税法第七十一条第一項の規定による法人税に係る申告書（同法第七十二条第一項各号に掲げる事項を記載したものに限る。）又は同法第百四十四条の三第一項の規定による法人税に係る申告書（同法第百四十四条の四第一項各号に掲げる事項を記載したものに限る。）を提出する義務がある法人が第五十三条第一項の申告書又はこれに係る同条第三十四項の申告書に虚偽の記載をして提出した場合において、法人の代表者（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。 art-54/par-1 · https://japanlaw.org/en/local-tax-act/art-54/par-1 · https://japanlaw.org/l/325AC0000000226/art-54/par-1 Where a corporation that is under the obligation to submit a return for corporation tax under Article 71, paragraph (1) of the Corporation Tax Act (limited to one stating the matters listed in the items of Article 72, paragraph (1) of that Act) or a return for corporation tax under Article 144-3, paragraph (1) of that Act (limited to one stating the matters listed in the items of Article 144-4, paragraph (1) of that Act), as prescribed in Article 53, paragraph (1), has submitted the return referred to in Article 53, paragraph (1) or the return referred to in paragraph (34) of that Article pertaining to it with a false statement, the representative of the corporation (including an individual who is a trustee of a trust subject to corporate taxation), agent, employee or other worker 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** 法人の代表者又は代理人、使用人その他の従業者がその法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、その法人に対し、同項の罰金刑を科する。 art-54/par-2 · https://japanlaw.org/en/local-tax-act/art-54/par-2 · https://japanlaw.org/l/325AC0000000226/art-54/par-2 Where a representative of a corporation, or an agent, employee or other worker has committed the violation referred to in the preceding paragraph in connection with the business of that corporation, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation. machine translation, not official --- ## Cites - art-54/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-54/par-1: 法人税法第七十一条第一項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1 - art-54/par-1: 同法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1 - art-54/par-1: 同法第百四十四条の三第一項 → 法人税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1 - art-54/par-1: 同法第百四十四条の四第一項 → 法人税法 第百四十四条の四第一項 (Article 144-4, paragraph (1)), art-144-4/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1 - art-54/par-1: 同条第三十四項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/en/local-tax-act/art-53/par-34 · https://japanlaw.org/l/325AC0000000226/art-53/par-34 - art-54/par-2: 前項 → 地方税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/en/local-tax-act/art-54/par-1 · https://japanlaw.org/l/325AC0000000226/art-54/par-1 ## 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 第五十四条第二項（法人の道府県民税に係る虚偽の申告に関する罪） — https://japanlaw.org/en/local-tax-act/art-54/par-2 · https://japanlaw.org/l/325AC0000000226/art-54/par-2 - 地方税法 附則第二条第八項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-8 --- ## 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-20261027T214204-036, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-036, 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