# 地方税法 / Local Tax Act — 第七百条の六十一 (Article 700-61) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-700-61. 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: 第七百条の六十一 (Article 700-61)（狩猟税の脱税に関する罪） — address `art-700-61` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-700-61 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-700-61 - 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. --- ### 第七百条の六十一（狩猟税の脱税に関する罪） — Offenses Relating to Evasion of Hunting Tax caption: machine translation, not official art-700-61 · https://japanlaw.org/en/local-tax-act/art-700-61 · https://japanlaw.org/l/325AC0000000226/art-700-61 **第一項** 偽りその他不正の行為により狩猟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、百万円以下の罰金に処する。 art-700-61/par-1 · https://japanlaw.org/en/local-tax-act/art-700-61/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-61/par-1 Where a person evades the whole or part of hunting tax by deception or other wrongful acts, the person who committed the violation is to be punished by a fine of not more than 1,000,000 yen. machine translation, not official **第二項** 前項に規定するもののほか、第七百条の五十六の規定により申告し、又は報告すべき事項について申告又は報告をしないことにより、狩猟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、五十万円以下の罰金に処する。 art-700-61/par-2 · https://japanlaw.org/en/local-tax-act/art-700-61/par-2 · https://japanlaw.org/l/325AC0000000226/art-700-61/par-2 In addition to what is provided for in the preceding paragraph, where a person evades the whole or part of hunting tax by failing to file a return or make a report on the matters that are to be filed or reported pursuant to Article 700-56, the person who committed the violation is to be punished by a fine of not more than 500,000 yen. machine translation, not official **第三項** 人の代理人又は使用人がその人の狩猟に関して、前二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、当該各項の刑を科する。 art-700-61/par-3 · https://japanlaw.org/en/local-tax-act/art-700-61/par-3 · https://japanlaw.org/l/325AC0000000226/art-700-61/par-3 Where the agent or employee of a person has committed the violation set forth in the preceding two paragraphs in connection with that person's hunting, not only is the offender to be punished, but that person is also to be subject to the penalty prescribed in the respective paragraph. machine translation, not official --- ## Cites - art-700-61/par-2: 前項 → 地方税法 第七百条の六十一第一項 (Article 700-61, paragraph (1)), art-700-61/par-1 — https://japanlaw.org/en/local-tax-act/art-700-61/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-61/par-1 - art-700-61/par-2: 第七百条の五十六 → 地方税法 第七百条の五十六 (Article 700-56), art-700-56 — https://japanlaw.org/en/local-tax-act/art-700-56 · https://japanlaw.org/l/325AC0000000226/art-700-56 - art-700-61/par-3: 前二項 → 地方税法 第七百条の六十一第一項 (Article 700-61, paragraph (1)), art-700-61/par-1 — https://japanlaw.org/en/local-tax-act/art-700-61/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-61/par-1 - art-700-61/par-3: 前二項 → 地方税法 第七百条の六十一第二項 (Article 700-61, paragraph (2)), art-700-61/par-2 — https://japanlaw.org/en/local-tax-act/art-700-61/par-2 · https://japanlaw.org/l/325AC0000000226/art-700-61/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第七百条の六十一第二項（狩猟税の脱税に関する罪） — https://japanlaw.org/en/local-tax-act/art-700-61/par-2 · https://japanlaw.org/l/325AC0000000226/art-700-61/par-2 - 地方税法 第七百条の六十一第三項（狩猟税の脱税に関する罪） — https://japanlaw.org/en/local-tax-act/art-700-61/par-3 · https://japanlaw.org/l/325AC0000000226/art-700-61/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-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