# 地方税法 / Local Tax Act — 第七百一条の三十六 (Article 701-36)

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- 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: 第七百一条の三十六 (Article 701-36)（事業所税に係る検査拒否等に関する罪） — address `art-701-36`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-701-36
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-701-36
- 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.

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### 第七百一条の三十六（事業所税に係る検査拒否等に関する罪） — Offenses Relating to Refusal of Inspection, etc. for Business Office Tax
<sup>caption: machine translation, not official</sup>
<sup>art-701-36 · https://japanlaw.org/en/local-tax-act/art-701-36 · https://japanlaw.org/l/325AC0000000226/art-701-36</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、一年以下の拘禁刑又は五十万円以下の罰金に処する。
    <sup>art-701-36/par-1 · https://japanlaw.org/en/local-tax-act/art-701-36/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-36/par-1</sup>
    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:
    <sup>machine translation, not official</sup>

      **一**  前条の規定による帳簿書類その他の物件の検査を拒み、妨げ、又は忌避したとき。
      <sup>art-701-36/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-701-36/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-701-36/par-1/item-1</sup>
      if the person refuses, obstructs or evades an inspection of books, documents or other 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。
      <sup>art-701-36/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-701-36/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-701-36/par-1/item-2</sup>
      if the person, without justifiable grounds, fails to comply with a request to present or submit articles under the provisions of paragraph (1) of the preceding Article, or presents or submits books, documents or other articles (including copies thereof) containing false entries or records;
      <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-701-36/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-701-36/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-701-36/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**  法人の代表者（人格のない社団等の管理人を含む。第七百一条の三十八第二項、第七百一条の五十三第二項、第七百一条の五十六第五項、第七百一条の六十六第四項及び第七百一条の六十七第二項において同じ。）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。
    <sup>art-701-36/par-2 · https://japanlaw.org/en/local-tax-act/art-701-36/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-36/par-2</sup>
    Where a representative of a juridical person (including the administrator of an association or foundation without juridical personality; the same applies in Article 701-38, paragraph (2), Article 701-53, paragraph (2), Article 701-56, paragraph (5), Article 701-66, paragraph (4) and Article 701-67, paragraph (2)) or an agent, employee or other worker of a juridical person or of a person commits a violation referred to in the preceding paragraph in connection with the business or property of that juridical person or person, in addition to punishing the offender, the fine prescribed in the preceding paragraph is imposed on that juridical person or person.
    <sup>machine translation, not official</sup>

    **第三項**  人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
    <sup>art-701-36/par-3 · https://japanlaw.org/en/local-tax-act/art-701-36/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-36/par-3</sup>
    Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, in addition to the representative or administrator of the association or foundation without juridical personality representing it in its procedural acts, the provisions of laws concerning criminal proceedings in the case where a juridical person is the defendant or suspect apply mutatis mutandis.
    <sup>machine translation, not official</sup>

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## Cites
- art-701-36/par-1/item-1: 前条 → 地方税法 第七百一条の三十五 (Article 701-35), art-701-35 — https://japanlaw.org/en/local-tax-act/art-701-35 · https://japanlaw.org/l/325AC0000000226/art-701-35
- art-701-36/par-1/item-2: 前条第一項 → 地方税法 第七百一条の三十五第一項 (Article 701-35, paragraph (1)), art-701-35/par-1 — https://japanlaw.org/en/local-tax-act/art-701-35/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-35/par-1
- art-701-36/par-1/item-3: 前条 → 地方税法 第七百一条の三十五 (Article 701-35), art-701-35 — https://japanlaw.org/en/local-tax-act/art-701-35 · https://japanlaw.org/l/325AC0000000226/art-701-35
- art-701-36/par-2: 第七百一条の三十八第二項 → 地方税法 第七百一条の三十八第二項 (Article 701-38, paragraph (2)), art-701-38/par-2 — https://japanlaw.org/en/local-tax-act/art-701-38/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-38/par-2
- art-701-36/par-2: 第七百一条の五十三第二項 → 地方税法 第七百一条の五十三第二項 (Article 701-53, paragraph (2)), art-701-53/par-2 — https://japanlaw.org/en/local-tax-act/art-701-53/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-53/par-2
- art-701-36/par-2: 第七百一条の五十六第五項 → 地方税法 第七百一条の五十六第五項 (Article 701-56, paragraph (5)), art-701-56/par-5 — https://japanlaw.org/en/local-tax-act/art-701-56/par-5 · https://japanlaw.org/l/325AC0000000226/art-701-56/par-5
- art-701-36/par-2: 第七百一条の六十六第四項 → 地方税法 第七百一条の六十六第四項 (Article 701-66, paragraph (4)), art-701-66/par-4 — https://japanlaw.org/en/local-tax-act/art-701-66/par-4 · https://japanlaw.org/l/325AC0000000226/art-701-66/par-4
- art-701-36/par-2: 第七百一条の六十七第二項 → 地方税法 第七百一条の六十七第二項 (Article 701-67, paragraph (2)), art-701-67/par-2 — https://japanlaw.org/en/local-tax-act/art-701-67/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-67/par-2
- art-701-36/par-2: 前項 → 地方税法 第七百一条の三十六第一項 (Article 701-36, paragraph (1)), art-701-36/par-1 — https://japanlaw.org/en/local-tax-act/art-701-36/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-36/par-1
- art-701-36/par-3: 前項 → 地方税法 第七百一条の三十六第二項 (Article 701-36, paragraph (2)), art-701-36/par-2 — https://japanlaw.org/en/local-tax-act/art-701-36/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-36/par-2

## Cited by

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

- 地方税法 第七百一条の三十五第一項（徴税吏員の事業所税に関する調査に係る質問検査権） — https://japanlaw.org/en/local-tax-act/art-701-35/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-35/par-1
- 地方税法 第七百一条の三十六第二項（事業所税に係る検査拒否等に関する罪） — https://japanlaw.org/en/local-tax-act/art-701-36/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-36/par-2
- 地方税法 第七百一条の三十六第三項（事業所税に係る検査拒否等に関する罪） — https://japanlaw.org/en/local-tax-act/art-701-36/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-36/par-3

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## 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-20261027T214204-162, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-163, 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