# 地方税法 / Local Tax Act — 第七百三十九条の六 (Article 739-6)

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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: 第七百三十九条の六 (Article 739-6)（道府県が行う滞納処分に関する罪等） — address `art-739-6`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-739-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-739-6
- 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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### 第七百三十九条の六（道府県が行う滞納処分に関する罪等） — Offenses, etc. Concerning Delinquent Tax Collection Procedures Carried Out by Prefectures
<sup>caption: machine translation, not official</sup>
<sup>art-739-6 · https://japanlaw.org/en/local-tax-act/art-739-6 · https://japanlaw.org/l/325AC0000000226/art-739-6</sup>

  **第一項**  個人の道府県民税の納税者又は特別徴収義務者が前条第一項又は第二項（これらの規定を同条第八項において準用する場合を含む。以下この条において同じ。）の規定による滞納処分の執行を免れる目的でその財産を隠蔽し、損壊し、若しくは道府県及び市町村の不利益に処分し、その財産に係る負担を偽つて増加する行為をし、又はその現状を改変して、その財産の価額を減損し、若しくはその滞納処分に係る滞納処分費を増大させる行為をしたときは、その者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。
  <sup>art-739-6/par-1 · https://japanlaw.org/en/local-tax-act/art-739-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-1</sup>
  If a taxpayer of individual prefectural inhabitant tax or a special collection agent, with the purpose of evading the execution of delinquent tax collection procedures under the provisions of paragraph (1) or (2) of the preceding Article (including as applied mutatis mutandis pursuant to paragraph (8) of that Article; the same applies hereinafter in this Article), conceals or damages the person's property, disposes of it to the detriment of the prefecture and municipality, or commits an act of falsely increasing the burdens on that property, or alters its existing condition and thereby diminishes the value of that property or commits an act of increasing the expenses for the delinquent tax collection procedure relating to it, that person is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.
  <sup>machine translation, not official</sup>

  **第二項**  納税者又は特別徴収義務者の財産を占有する第三者が納税者又は特別徴収義務者に前条第一項又は第二項の規定による滞納処分の執行を免れさせる目的で前項の行為をしたときも、同項と同様とする。
  <sup>art-739-6/par-2 · https://japanlaw.org/en/local-tax-act/art-739-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-2</sup>
  The same applies where a third party who is in possession of the property of a taxpayer or special collection agent commits the act referred to in the preceding paragraph with the purpose of enabling the taxpayer or special collection agent to evade the execution of delinquent tax collection procedures under the provisions of paragraph (1) or (2) of the preceding Article.
  <sup>machine translation, not official</sup>

  **第三項**  情を知つて前二項の行為につき納税者若しくは特別徴収義務者又はその財産を占有する第三者の相手方となつたときは、その相手方としてその違反行為をした者は、二年以下の拘禁刑若しくは百五十万円以下の罰金に処し、又はこれを併科する。
  <sup>art-739-6/par-3 · https://japanlaw.org/en/local-tax-act/art-739-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-3</sup>
  If a person, knowing the circumstances, becomes the counterparty of a taxpayer or special collection agent, or of a third party in possession of that person's property, in an act referred to in the preceding two paragraphs, the person who committed the violation as that counterparty is to be punished by imprisonment for not more than two years or a fine of not more than 1,500,000 yen, or both.
  <sup>machine translation, not official</sup>

  **第四項**  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-739-6/par-4 · https://japanlaw.org/en/local-tax-act/art-739-6/par-4 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-4</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**  前条第一項又は第二項の場合において、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。
    <sup>art-739-6/par-4/item-1 · https://japanlaw.org/en/local-tax-act/art-739-6/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-4/item-1</sup>
    if, in the case referred to in paragraph (1) or (2) of the preceding Article, the person fails to answer or makes a false statement in response to a question by a prefectural tax collection official conducted in accordance with the provisions of Article 141 of the National Tax Collection Act;
    <sup>machine translation, not official</sup>

    **二**  前条第一項又は第二項の場合において、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。
    <sup>art-739-6/par-4/item-2 · https://japanlaw.org/en/local-tax-act/art-739-6/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-4/item-2</sup>
    if, in the case referred to in paragraph (1) or (2) of the preceding Article, the person refuses, obstructs or evades an inspection by a prefectural tax collection official, conducted in accordance with 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;
    <sup>machine translation, not official</sup>

    **三**  前条第一項又は第二項の場合において、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。
    <sup>art-739-6/par-4/item-3 · https://japanlaw.org/en/local-tax-act/art-739-6/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-4/item-3</sup>
    if, in the case referred to in paragraph (1) or (2) of the preceding Article, the person, without justifiable grounds, fails to comply with a request by a prefectural tax collection official for the presentation or submission of articles, made in accordance with the provisions of Article 141 of the National Tax Collection Act, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records.
    <sup>machine translation, not official</sup>

  **第五項**  前条第一項又は第二項の場合において、国税徴収法第九十九条の二（同法第百九条第四項において準用する場合を含む。）の規定の例により道府県知事に対して陳述すべき事項について虚偽の陳述をした者は、六月以下の拘禁刑又は五十万円以下の罰金に処する。
  <sup>art-739-6/par-5 · https://japanlaw.org/en/local-tax-act/art-739-6/par-5 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-5</sup>
  In the case referred to in paragraph (1) or (2) of the preceding Article, a person who makes a false statement on a matter to be stated to the prefectural governor in accordance with the provisions of Article 99-2 of the National Tax Collection Act (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) of that Act) is to be punished by imprisonment for not more than six months or a fine of not more than 500,000 yen.
  <sup>machine translation, not official</sup>

  **第六項**  法人（法人でない社団又は財団で代表者又は管理人の定めのあるものを含む。以下この項において同じ。）の代表者（当該社団又は財団の代表者又は管理人を含む。）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第一項から第四項まで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、当該各項の罰金刑を科する。
  <sup>art-739-6/par-6 · https://japanlaw.org/en/local-tax-act/art-739-6/par-6 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-6</sup>
  Where a representative of a corporation (including an association or foundation without juridical personality for which a representative or administrator has been designated; the same applies hereinafter in this paragraph) (including a representative or administrator of that association or foundation), or an agent, employee or other worker of a corporation or a person, has committed a violation under paragraphs (1) to (4) in connection with the business or property of that corporation or person, in addition to punishing the offender, the fines prescribed in those paragraphs are to be imposed on that corporation or person.
  <sup>machine translation, not official</sup>

  **第七項**  法人でない社団又は財団で代表者又は管理人の定めのあるもの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法人でない社団又は財団で代表者又は管理人の定めのあるものを代表するほか、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-739-6/par-7 · https://japanlaw.org/en/local-tax-act/art-739-6/par-7 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-7</sup>
  Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality for which a representative or administrator has been designated, that representative or administrator represents the association or foundation in respect of its procedural acts, and the provisions of laws and regulations on criminal proceedings where a corporation is the defendant or suspect apply mutatis mutandis.
  <sup>machine translation, not official</sup>

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## Cites
- art-739-6/par-1: 前条第一項 → 地方税法 第七百三十九条の五第一項 (Article 739-5, paragraph (1)), art-739-5/par-1 — https://japanlaw.org/en/local-tax-act/art-739-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-1
- art-739-6/par-1: 第二項 → 地方税法 第七百三十九条の五第二項 (Article 739-5, paragraph (2)), art-739-5/par-2 — https://japanlaw.org/en/local-tax-act/art-739-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-2
- art-739-6/par-1: 同条第八項 → 地方税法 第七百三十九条の五第八項 (Article 739-5, paragraph (8)), art-739-5/par-8 — https://japanlaw.org/en/local-tax-act/art-739-5/par-8 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-8
- art-739-6/par-1: この条 → 地方税法 第七百三十九条の六 (Article 739-6), art-739-6 — https://japanlaw.org/en/local-tax-act/art-739-6 · https://japanlaw.org/l/325AC0000000226/art-739-6
- art-739-6/par-2: 前条第一項 → 地方税法 第七百三十九条の五第一項 (Article 739-5, paragraph (1)), art-739-5/par-1 — https://japanlaw.org/en/local-tax-act/art-739-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-1
- art-739-6/par-2: 第二項 → 地方税法 第七百三十九条の五第二項 (Article 739-5, paragraph (2)), art-739-5/par-2 — https://japanlaw.org/en/local-tax-act/art-739-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-2
- art-739-6/par-2: 前項 → 地方税法 第七百三十九条の六第一項 (Article 739-6, paragraph (1)), art-739-6/par-1 — https://japanlaw.org/en/local-tax-act/art-739-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-1
- art-739-6/par-3: 前二項 → 地方税法 第七百三十九条の六第一項 (Article 739-6, paragraph (1)), art-739-6/par-1 — https://japanlaw.org/en/local-tax-act/art-739-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-1
- art-739-6/par-3: 前二項 → 地方税法 第七百三十九条の六第二項 (Article 739-6, paragraph (2)), art-739-6/par-2 — https://japanlaw.org/en/local-tax-act/art-739-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-2
- art-739-6/par-4/item-1: 前条第一項 → 地方税法 第七百三十九条の五第一項 (Article 739-5, paragraph (1)), art-739-5/par-1 — https://japanlaw.org/en/local-tax-act/art-739-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-1
- art-739-6/par-4/item-1: 第二項 → 地方税法 第七百三十九条の五第二項 (Article 739-5, paragraph (2)), art-739-5/par-2 — https://japanlaw.org/en/local-tax-act/art-739-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-2
- art-739-6/par-4/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-739-6/par-4/item-2: 前条第一項 → 地方税法 第七百三十九条の五第一項 (Article 739-5, paragraph (1)), art-739-5/par-1 — https://japanlaw.org/en/local-tax-act/art-739-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-1
- art-739-6/par-4/item-2: 第二項 → 地方税法 第七百三十九条の五第二項 (Article 739-5, paragraph (2)), art-739-5/par-2 — https://japanlaw.org/en/local-tax-act/art-739-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-2
- art-739-6/par-4/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-739-6/par-4/item-2: 次号 → 地方税法 第七百三十九条の六第四項第三号 (Article 739-6, paragraph (4), item (iii)), art-739-6/par-4/item-3 — https://japanlaw.org/en/local-tax-act/art-739-6/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-4/item-3
- art-739-6/par-4/item-3: 前条第一項 → 地方税法 第七百三十九条の五第一項 (Article 739-5, paragraph (1)), art-739-5/par-1 — https://japanlaw.org/en/local-tax-act/art-739-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-1
- art-739-6/par-4/item-3: 第二項 → 地方税法 第七百三十九条の五第二項 (Article 739-5, paragraph (2)), art-739-5/par-2 — https://japanlaw.org/en/local-tax-act/art-739-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-2
- art-739-6/par-4/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-739-6/par-5: 前条第一項 → 地方税法 第七百三十九条の五第一項 (Article 739-5, paragraph (1)), art-739-5/par-1 — https://japanlaw.org/en/local-tax-act/art-739-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-1
- art-739-6/par-5: 第二項 → 地方税法 第七百三十九条の五第二項 (Article 739-5, paragraph (2)), art-739-5/par-2 — https://japanlaw.org/en/local-tax-act/art-739-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-2
- art-739-6/par-5: 国税徴収法第九十九条の二 → e-Gov law 334AC0000000147, 第九十九条の二 (Article 99-2), art-99-2 — not held in this collection
- art-739-6/par-5: 同法第百九条第四項 → e-Gov law 334AC0000000147, 第百九条第四項 (Article 109, paragraph (4)), art-109/par-4 — not held in this collection
- art-739-6/par-6: この項 → 地方税法 第七百三十九条の六第六項 (Article 739-6, paragraph (6)), art-739-6/par-6 — https://japanlaw.org/en/local-tax-act/art-739-6/par-6 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-6
- art-739-6/par-6: 第一項から第四項まで → 地方税法 第七百三十九条の六第一項 (Article 739-6, paragraph (1)), art-739-6/par-1 — https://japanlaw.org/en/local-tax-act/art-739-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-1
- art-739-6/par-6: 第一項から第四項まで → 地方税法 第七百三十九条の六第二項 (Article 739-6, paragraph (2)), art-739-6/par-2 — https://japanlaw.org/en/local-tax-act/art-739-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-2
- art-739-6/par-6: 第一項から第四項まで → 地方税法 第七百三十九条の六第三項 (Article 739-6, paragraph (3)), art-739-6/par-3 — https://japanlaw.org/en/local-tax-act/art-739-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-3
- art-739-6/par-6: 第一項から第四項まで → 地方税法 第七百三十九条の六第四項 (Article 739-6, paragraph (4)), art-739-6/par-4 — https://japanlaw.org/en/local-tax-act/art-739-6/par-4 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-4
- art-739-6/par-7: 前項 → 地方税法 第七百三十九条の六第六項 (Article 739-6, paragraph (6)), art-739-6/par-6 — https://japanlaw.org/en/local-tax-act/art-739-6/par-6 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-6

## Cited by

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

- 地方税法 第二十四条の二第一項（法人課税信託の受託者に関するこの節の規定の適用等） — https://japanlaw.org/en/local-tax-act/art-24-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-24-2/par-1
- 地方税法 第七百三十九条の六第一項（道府県が行う滞納処分に関する罪等） — https://japanlaw.org/en/local-tax-act/art-739-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-1
- 地方税法 第七百三十九条の六第二項（道府県が行う滞納処分に関する罪等） — https://japanlaw.org/en/local-tax-act/art-739-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-2
- 地方税法 第七百三十九条の六第三項（道府県が行う滞納処分に関する罪等） — https://japanlaw.org/en/local-tax-act/art-739-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-3
- 地方税法 第七百三十九条の六第四項第二号（道府県が行う滞納処分に関する罪等） — https://japanlaw.org/en/local-tax-act/art-739-6/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-4/item-2
- 地方税法 第七百三十九条の六第六項（道府県が行う滞納処分に関する罪等） — https://japanlaw.org/en/local-tax-act/art-739-6/par-6 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-6
- 地方税法 第七百三十九条の六第七項（道府県が行う滞納処分に関する罪等） — https://japanlaw.org/en/local-tax-act/art-739-6/par-7 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-7
- 地方税法 附則第三条第一項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-3/par-1

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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-20261027T214204-178, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-179, 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