# 地方税法 / Local Tax Act — 第七百条の六十八 (Article 700-68) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-700-68. 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: 第七百条の六十八 (Article 700-68)（国税徴収法の例による狩猟税に係る滞納処分に関する検査拒否等の罪） — address `art-700-68` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-700-68 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-700-68 - 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. --- ### 第七百条の六十八（国税徴収法の例による狩猟税に係る滞納処分に関する検査拒否等の罪） — Offenses Relating to Refusal of Inspection, etc. in Delinquent Tax Collection Procedures for Hunting Tax Carried Out in Accordance with the Rules of the National Tax Collection Act caption: machine translation, not official art-700-68 · https://japanlaw.org/en/local-tax-act/art-700-68 · https://japanlaw.org/l/325AC0000000226/art-700-68 **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。 art-700-68/par-1 · https://japanlaw.org/en/local-tax-act/art-700-68/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-68/par-1 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: machine translation, not official **一** 第七百条の六十六第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の質問に対して答弁をせず、又は偽りの陳述をしたとき。 art-700-68/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-700-68/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-700-68/par-1/item-1 In the case referred to in Article 700-66, paragraph (6), when a person fails to answer, or makes a false statement in response to, questions put by a prefectural tax collection official in accordance with the rules of the provisions of Article 141 of the National Tax Collection Act; machine translation, not official **二** 第七百条の六十六第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の帳簿書類（同条に規定する帳簿書類をいう。次号において同じ。）その他の物件の検査を拒み、妨げ、又は忌避したとき。 art-700-68/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-700-68/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-700-68/par-1/item-2 In the case referred to in Article 700-66, paragraph (6), when a person refuses, obstructs or evades the inspection by a prefectural tax collection official, carried out in accordance with the rules of the provisions of Article 141 of the National Tax Collection Act, of books and documents (meaning the books and documents prescribed in that Article; the same applies in the following item) or other articles; or machine translation, not official **三** 第七百条の六十六第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の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じず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。 art-700-68/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-700-68/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-700-68/par-1/item-3 In the case referred to in Article 700-66, paragraph (6), when a person, in response to a demand by a prefectural tax collection official for the presentation or submission of articles, made in accordance with the rules of the provisions of Article 141 of the National Tax Collection Act, fails to comply without justifiable grounds, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records. 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若しくは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、その法人又は人に対し、同項の刑を科する。 art-700-68/par-2 · https://japanlaw.org/en/local-tax-act/art-700-68/par-2 · https://japanlaw.org/l/325AC0000000226/art-700-68/par-2 Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed the violation set forth in the preceding paragraph in connection with the business, hunting or property of that corporation or person, not only is the offender to be punished, but that corporation or person is also to be subject to the penalty prescribed in that paragraph. machine translation, not official --- ## Cites - art-700-68/par-1/item-1: 第七百条の六十六第六項 → 地方税法 第七百条の六十六第六項 (Article 700-66, paragraph (6)), art-700-66/par-6 — https://japanlaw.org/en/local-tax-act/art-700-66/par-6 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-6 - art-700-68/par-1/item-1: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection - art-700-68/par-1/item-2: 第七百条の六十六第六項 → 地方税法 第七百条の六十六第六項 (Article 700-66, paragraph (6)), art-700-66/par-6 — https://japanlaw.org/en/local-tax-act/art-700-66/par-6 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-6 - art-700-68/par-1/item-2: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection - art-700-68/par-1/item-2: 次号 → 地方税法 第七百条の六十八第一項第三号 (Article 700-68, paragraph (1), item (iii)), art-700-68/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-700-68/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-700-68/par-1/item-3 - art-700-68/par-1/item-3: 第七百条の六十六第六項 → 地方税法 第七百条の六十六第六項 (Article 700-66, paragraph (6)), art-700-66/par-6 — https://japanlaw.org/en/local-tax-act/art-700-66/par-6 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-6 - art-700-68/par-1/item-3: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection - art-700-68/par-2: 前項 → 地方税法 第七百条の六十八第一項 (Article 700-68, paragraph (1)), art-700-68/par-1 — https://japanlaw.org/en/local-tax-act/art-700-68/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-68/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第七百条の六十八第一項第二号（国税徴収法の例による狩猟税に係る滞納処分に関する検査拒否等の罪） — https://japanlaw.org/en/local-tax-act/art-700-68/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-700-68/par-1/item-2 - 地方税法 第七百条の六十八第二項（国税徴収法の例による狩猟税に係る滞納処分に関する検査拒否等の罪） — https://japanlaw.org/en/local-tax-act/art-700-68/par-2 · https://japanlaw.org/l/325AC0000000226/art-700-68/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-20261027T214204-158, 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