# 地方税法 / Local Tax Act — 第七百条の六十 (Article 700-60)

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-700-60. 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: 第七百条の六十 (Article 700-60)（狩猟税に係る検査拒否等に関する罪） — address `art-700-60`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-700-60
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-700-60
- 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.

---

### 第七百条の六十（狩猟税に係る検査拒否等に関する罪） — Offenses Relating to Refusal of Inspection, etc. for Hunting Tax
<sup>caption: machine translation, not official</sup>
<sup>art-700-60 · https://japanlaw.org/en/local-tax-act/art-700-60 · https://japanlaw.org/l/325AC0000000226/art-700-60</sup>

  **第一項**  次の各号のいずれかに該当する場合には、その違反行為をした者は、三十万円以下の罰金に処する。
  <sup>art-700-60/par-1 · https://japanlaw.org/en/local-tax-act/art-700-60/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-60/par-1</sup>
  In the case falling under any of the following items, the person who committed the violation is punished by a fine of not more than 300,000 yen:
  <sup>machine translation, not official</sup>

    **一**  前条の規定による書類又は物件の検査を拒み、妨げ、又は忌避したとき。
    <sup>art-700-60/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-700-60/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-700-60/par-1/item-1</sup>
    When a person refuses, obstructs or evades the inspection of books and documents or articles under the provisions of the preceding Article;
    <sup>machine translation, not official</sup>

    **二**  前条第一項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応ぜず、又は偽りの記載若しくは記録をした書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
    <sup>art-700-60/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-700-60/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-700-60/par-1/item-2</sup>
    When a person, in response to a demand for the presentation or submission of articles under the provisions of paragraph (1) of the preceding Article, fails to comply without justifiable grounds, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records; or
    <sup>machine translation, not official</sup>

    **三**  前条の規定による徴税吏員の質問に対し答弁をしないとき、又は虚偽の答弁をしたとき。
    <sup>art-700-60/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-700-60/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-700-60/par-1/item-3</sup>
    When a person fails to answer questions put by a tax collection official under the preceding Article, or gives a false answer.
    <sup>machine translation, not official</sup>

  **第二項**  人の代理人又は使用人がその人の狩猟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、その人に対し、同項の刑を科する。
  <sup>art-700-60/par-2 · https://japanlaw.org/en/local-tax-act/art-700-60/par-2 · https://japanlaw.org/l/325AC0000000226/art-700-60/par-2</sup>
  Where the agent or employee of a person has committed the violation set forth in the preceding paragraph in connection with that person's hunting or property, not only is the offender to be punished, but that person is also to be subject to the penalty prescribed in that paragraph.
  <sup>machine translation, not official</sup>

---

## Cites
- art-700-60/par-1/item-1: 前条 → 地方税法 第七百条の五十九 (Article 700-59), art-700-59 — https://japanlaw.org/en/local-tax-act/art-700-59 · https://japanlaw.org/l/325AC0000000226/art-700-59
- art-700-60/par-1/item-2: 前条第一項 → 地方税法 第七百条の五十九第一項 (Article 700-59, paragraph (1)), art-700-59/par-1 — https://japanlaw.org/en/local-tax-act/art-700-59/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-59/par-1
- art-700-60/par-1/item-3: 前条 → 地方税法 第七百条の五十九 (Article 700-59), art-700-59 — https://japanlaw.org/en/local-tax-act/art-700-59 · https://japanlaw.org/l/325AC0000000226/art-700-59
- art-700-60/par-2: 前項 → 地方税法 第七百条の六十第一項 (Article 700-60, paragraph (1)), art-700-60/par-1 — https://japanlaw.org/en/local-tax-act/art-700-60/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-60/par-1

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 地方税法 第七百条の五十九第一項（徴税吏員の狩猟税に関する調査に係る質問検査権） — https://japanlaw.org/en/local-tax-act/art-700-59/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-59/par-1
- 地方税法 第七百条の六十第二項（狩猟税に係る検査拒否等に関する罪） — https://japanlaw.org/en/local-tax-act/art-700-60/par-2 · https://japanlaw.org/l/325AC0000000226/art-700-60/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-20261027T202151-176, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-157, 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