# 地方税法 / Local Tax Act — 第七百一条の二十 (Article 701-20) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-701-20. 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: 第七百一条の二十 (Article 701-20)（国税徴収法の例による入湯税に係る滞納処分に関する検査拒否等の罪） — address `art-701-20` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-701-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-701-20 - 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. --- ### 第七百一条の二十（国税徴収法の例による入湯税に係る滞納処分に関する検査拒否等の罪） — Crimes of Refusing Inspection, etc. concerning Delinquent Tax Collection Procedures for Bathing Tax in accordance with the Example of the National Tax Collection Act caption: machine translation, not official art-701-20 · https://japanlaw.org/en/local-tax-act/art-701-20 · https://japanlaw.org/l/325AC0000000226/art-701-20 **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、一年以下の拘禁刑又は五十万円以下の罰金に処する。 art-701-20/par-1 · https://japanlaw.org/en/local-tax-act/art-701-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-20/par-1 In a case that falls under any of the following items, the person 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 **一** 第七百一条の十八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市町村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-701-20/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-701-20/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-701-20/par-1/item-1 In the case referred to in Article 701-18, paragraph (6), when a person fails to answer, or makes a false statement in answer to, questions put by a municipal tax collection official in accordance with the example of the provisions of Article 141 of the National Tax Collection Act. machine translation, not official **二** 第七百一条の十八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市町村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-701-20/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-701-20/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-701-20/par-1/item-2 In the case referred to in Article 701-18, paragraph (6), when a person refuses, obstructs or evades an inspection by a municipal tax collection official, conducted in accordance with the example of the provisions of Article 141 of the National Tax Collection Act, of books and documents (meaning the books and documents prescribed in Article 141 of the National Tax Collection Act; the same applies in the following item) or other articles. machine translation, not official **三** 第七百一条の十八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市町村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-701-20/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-701-20/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-701-20/par-1/item-3 In the case referred to in Article 701-18, paragraph (6), when a person, without justifiable grounds, fails to comply with a request by a municipal tax collection official, made in accordance with the example of the provisions of Article 141 of the National Tax Collection Act, for the presentation or submission of articles, 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、同項の罰金刑を科する。 art-701-20/par-2 · https://japanlaw.org/en/local-tax-act/art-701-20/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-20/par-2 Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person. machine translation, not official --- ## Cites - art-701-20/par-1/item-1: 第七百一条の十八第六項 → 地方税法 第七百一条の十八第六項 (Article 701-18, paragraph (6)), art-701-18/par-6 — https://japanlaw.org/en/local-tax-act/art-701-18/par-6 · https://japanlaw.org/l/325AC0000000226/art-701-18/par-6 - art-701-20/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-701-20/par-1/item-2: 第七百一条の十八第六項 → 地方税法 第七百一条の十八第六項 (Article 701-18, paragraph (6)), art-701-18/par-6 — https://japanlaw.org/en/local-tax-act/art-701-18/par-6 · https://japanlaw.org/l/325AC0000000226/art-701-18/par-6 - art-701-20/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-701-20/par-1/item-2: 次号 → 地方税法 第七百一条の二十第一項第三号 (Article 701-20, paragraph (1), item (iii)), art-701-20/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-701-20/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-701-20/par-1/item-3 - art-701-20/par-1/item-3: 第七百一条の十八第六項 → 地方税法 第七百一条の十八第六項 (Article 701-18, paragraph (6)), art-701-18/par-6 — https://japanlaw.org/en/local-tax-act/art-701-18/par-6 · https://japanlaw.org/l/325AC0000000226/art-701-18/par-6 - art-701-20/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-701-20/par-2: 前項 → 地方税法 第七百一条の二十第一項 (Article 701-20, paragraph (1)), art-701-20/par-1 — https://japanlaw.org/en/local-tax-act/art-701-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-20/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第七百一条の二十第一項第二号（国税徴収法の例による入湯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-701-20/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-701-20/par-1/item-2 - 地方税法 第七百一条の二十第二項（国税徴収法の例による入湯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-701-20/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-20/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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-201, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-039, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-063, 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