# 地方税法 / Local Tax Act — 第八百二条 (Article 802)

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-802. 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: 第八百二条 (Article 802) — address `art-802`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-802
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-802
- 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.

---

### 第八百二条
<sup>art-802 · https://japanlaw.org/en/local-tax-act/art-802 · https://japanlaw.org/l/325AC0000000226/art-802</sup>

  **第一項**  次の各号のいずれかに該当するときは、その違反行為をした機構の役員は、二十万円以下の過料に処する。
  <sup>art-802/par-1 · https://japanlaw.org/en/local-tax-act/art-802/par-1 · https://japanlaw.org/l/325AC0000000226/art-802/par-1</sup>
  If any of the following items applies, the officer of the Organization who committed the violation is to be punished by a non-penal fine of not more than 200,000 yen.
  <sup>machine translation, not official</sup>

    **一**  第七百六十五条第二項の規定に違反して定款の変更の認可を受けなかつたとき。
    <sup>art-802/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-802/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-802/par-1/item-1</sup>
    if the person has violated Article 765, paragraph (2) by failing to obtain authorization for an amendment to the articles of incorporation;
    <sup>machine translation, not official</sup>

    **二**  第七百六十六条第一項の規定に違反して登記をすることを怠つたとき。
    <sup>art-802/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-802/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-802/par-1/item-2</sup>
    if the person has violated Article 766, paragraph (1) by neglecting to make a registration;
    <sup>machine translation, not official</sup>

    **三**  第七百七十三条第三項、第七百七十六条第四項、第七百八十三条第一項又は第七百九十二条第二項の規定による届出をせず、又は虚偽の届出をしたとき。
    <sup>art-802/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-802/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-802/par-1/item-3</sup>
    if the person has failed to make a notification under Article 773, paragraph (3), Article 776, paragraph (4), Article 783, paragraph (1) or Article 792, paragraph (2), or has made a false notification;
    <sup>machine translation, not official</sup>

    **四**  第七百八十二条に規定する業務以外の業務を行つたとき。
    <sup>art-802/par-1/item-4 · https://japanlaw.org/en/local-tax-act/art-802/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-802/par-1/item-4</sup>
    if the person has conducted business other than that prescribed in Article 782;
    <sup>machine translation, not official</sup>

    **五**  第七百八十三条第三項又は第七百九十二条第三項の規定による公表をせず、又は虚偽の公表をしたとき。
    <sup>art-802/par-1/item-5 · https://japanlaw.org/en/local-tax-act/art-802/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-802/par-1/item-5</sup>
    if the person has failed to make an announcement under Article 783, paragraph (3) or Article 792, paragraph (3), or has made a false announcement.
    <sup>machine translation, not official</sup>

    **六**  第七百九十三条第一項又は第二項の規定に違反して、これらの規定に規定する書類の提出をせず、又はこれらの書類に記載すべき事項を記載せず、若しくは虚偽の記載をしてこれらの書類を提出したとき。
    <sup>art-802/par-1/item-6 · https://japanlaw.org/en/local-tax-act/art-802/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-802/par-1/item-6</sup>
    if the person has violated Article 793, paragraph (1) or (2) by failing to submit the documents prescribed in those provisions, or has submitted those documents without entering the matters to be entered in them or with a false entry;
    <sup>machine translation, not official</sup>

    **七**  第七百九十三条第三項の規定に違反して、財務諸表の公告をせず、又は同項に規定する書類を備え置かず、若しくは縦覧に供しなかつたとき。
    <sup>art-802/par-1/item-7 · https://japanlaw.org/en/local-tax-act/art-802/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-802/par-1/item-7</sup>
    if the person has violated Article 793, paragraph (3) by failing to give public notice of the financial statements, or has failed to keep the documents prescribed in that paragraph or to make them available for public inspection;
    <sup>machine translation, not official</sup>

    **八**  第七百九十七条第二項の規定による報告をせず、又は虚偽の報告をしたとき。
    <sup>art-802/par-1/item-8 · https://japanlaw.org/en/local-tax-act/art-802/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/art-802/par-1/item-8</sup>
    if the person has failed to make a report under Article 797, paragraph (2) or has made a false report.
    <sup>machine translation, not official</sup>

---

## Cites
- art-802/par-1/item-1: 第七百六十五条第二項 → 地方税法 第七百六十五条第二項 (Article 765, paragraph (2)), art-765/par-2 — https://japanlaw.org/en/local-tax-act/art-765/par-2 · https://japanlaw.org/l/325AC0000000226/art-765/par-2
- art-802/par-1/item-2: 第七百六十六条第一項 → 地方税法 第七百六十六条第一項 (Article 766, paragraph (1)), art-766/par-1 — https://japanlaw.org/en/local-tax-act/art-766/par-1 · https://japanlaw.org/l/325AC0000000226/art-766/par-1
- art-802/par-1/item-3: 第七百七十三条第三項 → 地方税法 第七百七十三条第三項 (Article 773, paragraph (3)), art-773/par-3 — https://japanlaw.org/en/local-tax-act/art-773/par-3 · https://japanlaw.org/l/325AC0000000226/art-773/par-3
- art-802/par-1/item-3: 第七百七十六条第四項 → 地方税法 第七百七十六条第四項 (Article 776, paragraph (4)), art-776/par-4 — https://japanlaw.org/en/local-tax-act/art-776/par-4 · https://japanlaw.org/l/325AC0000000226/art-776/par-4
- art-802/par-1/item-3: 第七百八十三条第一項 → 地方税法 第七百八十三条第一項 (Article 783, paragraph (1)), art-783/par-1 — https://japanlaw.org/en/local-tax-act/art-783/par-1 · https://japanlaw.org/l/325AC0000000226/art-783/par-1
- art-802/par-1/item-3: 第七百九十二条第二項 → 地方税法 第七百九十二条第二項 (Article 792, paragraph (2)), art-792/par-2 — https://japanlaw.org/en/local-tax-act/art-792/par-2 · https://japanlaw.org/l/325AC0000000226/art-792/par-2
- art-802/par-1/item-4: 第七百八十二条 → 地方税法 第七百八十二条 (Article 782), art-782 — https://japanlaw.org/en/local-tax-act/art-782 · https://japanlaw.org/l/325AC0000000226/art-782
- art-802/par-1/item-5: 第七百八十三条第三項 → 地方税法 第七百八十三条第三項 (Article 783, paragraph (3)), art-783/par-3 — https://japanlaw.org/en/local-tax-act/art-783/par-3 · https://japanlaw.org/l/325AC0000000226/art-783/par-3
- art-802/par-1/item-5: 第七百九十二条第三項 → 地方税法 第七百九十二条第三項 (Article 792, paragraph (3)), art-792/par-3 — https://japanlaw.org/en/local-tax-act/art-792/par-3 · https://japanlaw.org/l/325AC0000000226/art-792/par-3
- art-802/par-1/item-6: 第七百九十三条第一項 → 地方税法 第七百九十三条第一項 (Article 793, paragraph (1)), art-793/par-1 — https://japanlaw.org/en/local-tax-act/art-793/par-1 · https://japanlaw.org/l/325AC0000000226/art-793/par-1
- art-802/par-1/item-6: 第二項 → 地方税法 第七百九十三条第二項 (Article 793, paragraph (2)), art-793/par-2 — https://japanlaw.org/en/local-tax-act/art-793/par-2 · https://japanlaw.org/l/325AC0000000226/art-793/par-2
- art-802/par-1/item-7: 第七百九十三条第三項 → 地方税法 第七百九十三条第三項 (Article 793, paragraph (3)), art-793/par-3 — https://japanlaw.org/en/local-tax-act/art-793/par-3 · https://japanlaw.org/l/325AC0000000226/art-793/par-3
- art-802/par-1/item-8: 第七百九十七条第二項 → 地方税法 第七百九十七条第二項 (Article 797, paragraph (2)), art-797/par-2 — https://japanlaw.org/en/local-tax-act/art-797/par-2 · https://japanlaw.org/l/325AC0000000226/art-797/par-2

## Cited by

1 provision cites this one. No official source publishes this direction.

- 地方税法 第七百九十三条第一項（財務諸表等） — https://japanlaw.org/en/local-tax-act/art-793/par-1 · https://japanlaw.org/l/325AC0000000226/art-793/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-20261027T214204-187, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-188, 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