# 地方税法 / Local Tax Act — 第七十二条の九十一 (Article 72-91) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-72-91. 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: 第七十二条の九十一 (Article 72-91)（譲渡割に係る虚偽の中間申告に関する罪） — address `art-72-91` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-91 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-91 - 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. --- ### 第七十二条の九十一（譲渡割に係る虚偽の中間申告に関する罪） — Offenses of False Interim Returns Concerning the Transfer Levy caption: machine translation, not official art-72-91 · https://japanlaw.org/en/local-tax-act/art-72-91 · https://japanlaw.org/l/325AC0000000226/art-72-91 **第一項** 第七十二条の八十七各項の規定による申告書で消費税法第四十三条第一項第四号に掲げる金額を記載したものに虚偽の記載をして提出したときは、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-72-91/par-1 · https://japanlaw.org/en/local-tax-act/art-72-91/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-91/par-1 If a person submits a return under any paragraph of Article 72-87 that states the amount set forth in Article 43, paragraph (1), item (iv) of the Consumption Tax Act with a false entry, 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 **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-72-91/par-2 · https://japanlaw.org/en/local-tax-act/art-72-91/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-91/par-2 If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual. machine translation, not official **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。 art-72-91/par-3 · https://japanlaw.org/en/local-tax-act/art-72-91/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-91/par-3 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 and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis. machine translation, not official --- ## Cites - art-72-91/par-1: 第七十二条の八十七 → 地方税法 第七十二条の八十七 (Article 72-87), art-72-87 — https://japanlaw.org/en/local-tax-act/art-72-87 · https://japanlaw.org/l/325AC0000000226/art-72-87 - art-72-91/par-1: 消費税法第四十三条第一項第四号 → 消費税法 第四十三条第一項第四号 (Article 43, paragraph (1), item (iv)), art-43/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-4 - art-72-91/par-2: 前項 → 地方税法 第七十二条の九十一第一項 (Article 72-91, paragraph (1)), art-72-91/par-1 — https://japanlaw.org/en/local-tax-act/art-72-91/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-91/par-1 - art-72-91/par-3: 前項 → 地方税法 第七十二条の九十一第二項 (Article 72-91, paragraph (2)), art-72-91/par-2 — https://japanlaw.org/en/local-tax-act/art-72-91/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-91/par-2 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 第七十二条の八十の二第一項（法人課税信託等の受託者に関するこの節の規定の適用） — https://japanlaw.org/en/local-tax-act/art-72-80-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-80-2/par-1 - 地方税法 第七十二条の八十五第二項（譲渡割に係る検査拒否等に関する罪） — https://japanlaw.org/en/local-tax-act/art-72-85/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-85/par-2 - 地方税法 第七十二条の九十一第二項（譲渡割に係る虚偽の中間申告に関する罪） — https://japanlaw.org/en/local-tax-act/art-72-91/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-91/par-2 - 地方税法 第七十二条の九十一第三項（譲渡割に係る虚偽の中間申告に関する罪） — https://japanlaw.org/en/local-tax-act/art-72-91/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-91/par-3 - 地方税法 第七十二条の百十七第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/art-72-117/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-117/par-1 --- ## 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-20261027T214204-024, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-041, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-070, 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