# 地方税法 / Local Tax Act — 第六百七十七条 (Article 677) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-677. 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: 第六百七十七条 (Article 677)（市町村法定外普通税の納税管理人に係る虚偽の申告等に関する罪） — address `art-677` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-677 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-677 - 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. --- ### 第六百七十七条（市町村法定外普通税の納税管理人に係る虚偽の申告等に関する罪） — Offenses of False Reports, etc. Concerning Tax Agents for Municipal Non-statutory Ordinary Taxes caption: machine translation, not official art-677 · https://japanlaw.org/en/local-tax-act/art-677 · https://japanlaw.org/l/325AC0000000226/art-677 **第一項** 前条第一項の規定により申告すべき納税管理人について虚偽の申告をし、又は偽りその他不正の手段により同項の承認若しくは同条第二項の認定を受けたときは、その違反行為をした者は、三十万円以下の罰金に処する。 art-677/par-1 · https://japanlaw.org/en/local-tax-act/art-677/par-1 · https://japanlaw.org/l/325AC0000000226/art-677/par-1 If a person makes a false report concerning a tax agent to be reported under the provisions of paragraph (1) of the preceding Article, or obtains the approval under that paragraph or the certification under paragraph (2) of that Article by deceit or other wrongful means, the person who committed the violation is to be punished by a fine of not more than 300,000 yen. machine translation, not official **第二項** 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、その法人又は人に対し、同項の刑を科する。 art-677/par-2 · https://japanlaw.org/en/local-tax-act/art-677/par-2 · https://japanlaw.org/l/325AC0000000226/art-677/par-2 Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation under the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the penalty prescribed in that paragraph is to be imposed on that corporation or person. machine translation, not official --- ## Cites - art-677/par-1: 前条第一項 → 地方税法 第六百七十六条第一項 (Article 676, paragraph (1)), art-676/par-1 — https://japanlaw.org/en/local-tax-act/art-676/par-1 · https://japanlaw.org/l/325AC0000000226/art-676/par-1 - art-677/par-1: 同条第二項 → 地方税法 第六百七十六条第二項 (Article 676, paragraph (2)), art-676/par-2 — https://japanlaw.org/en/local-tax-act/art-676/par-2 · https://japanlaw.org/l/325AC0000000226/art-676/par-2 - art-677/par-2: 前項 → 地方税法 第六百七十七条第一項 (Article 677, paragraph (1)), art-677/par-1 — https://japanlaw.org/en/local-tax-act/art-677/par-1 · https://japanlaw.org/l/325AC0000000226/art-677/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 第六百七十七条第二項（市町村法定外普通税の納税管理人に係る虚偽の申告等に関する罪） — https://japanlaw.org/en/local-tax-act/art-677/par-2 · https://japanlaw.org/l/325AC0000000226/art-677/par-2 --- ## 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-20261027T214204-024, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-049, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-154, 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