# 地方税法 / Local Tax Act — 第八十六条 (Article 86) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-86. 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: 第八十六条 (Article 86)（ゴルフ場利用税に係る脱税に関する罪） — address `art-86` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-86 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-86 - 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. --- ### 第八十六条（ゴルフ場利用税に係る脱税に関する罪） — Offenses Relating to Tax Evasion in Connection with the Golf Course Use Tax caption: machine translation, not official art-86 · https://japanlaw.org/en/local-tax-act/art-86 · https://japanlaw.org/l/325AC0000000226/art-86 **第一項** 第八十三条第二項の規定により徴収して納入すべきゴルフ場利用税に係る納入金の全部又は一部を納入しなかつたときは、その違反行為をした者は、五年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。 art-86/par-1 · https://japanlaw.org/en/local-tax-act/art-86/par-1 · https://japanlaw.org/l/325AC0000000226/art-86/par-1 If a person has failed to remit all or part of the remittance for the golf course use tax that is to be collected and remitted pursuant to the provisions of Article 83, paragraph (2), the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 1,000,000 yen, or both. machine translation, not official **第二項** 前項の納入しなかつた金額が百万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、百万円を超える額でその納入しなかつた金額に相当する額以下の額とすることができる。 art-86/par-2 · https://japanlaw.org/en/local-tax-act/art-86/par-2 · https://japanlaw.org/l/325AC0000000226/art-86/par-2 Where the amount not remitted as referred to in the preceding paragraph exceeds 1,000,000 yen, the amount of the fine referred to in that paragraph may, depending on the circumstances and notwithstanding the provisions of that paragraph, be an amount exceeding 1,000,000 yen and not more than an amount equivalent to the amount not remitted. machine translation, not official **第三項** 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に関して第一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-86/par-3 · https://japanlaw.org/en/local-tax-act/art-86/par-3 · https://japanlaw.org/l/325AC0000000226/art-86/par-3 Where the representative of a corporation, or the agent, employee or other worker of a corporation or person, has committed a violation referred to in paragraph (1) in connection with the business of that corporation or person, the fine prescribed in that paragraph is also imposed on that corporation or person, in addition to punishing the offender. machine translation, not official **第四項** 前項の規定により第一項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、同項の罪についての時効の期間による。 art-86/par-4 · https://japanlaw.org/en/local-tax-act/art-86/par-4 · https://japanlaw.org/l/325AC0000000226/art-86/par-4 In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) under the provisions of the preceding paragraph, the period of prescription is the same as that for the offense referred to in paragraph (1). machine translation, not official --- ## Cites - art-86/par-1: 第八十三条第二項 → 地方税法 第八十三条第二項 (Article 83, paragraph (2)), art-83/par-2 — https://japanlaw.org/en/local-tax-act/art-83/par-2 · https://japanlaw.org/l/325AC0000000226/art-83/par-2 - art-86/par-2: 前項 → 地方税法 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — https://japanlaw.org/en/local-tax-act/art-86/par-1 · https://japanlaw.org/l/325AC0000000226/art-86/par-1 - art-86/par-3: 第一項 → 地方税法 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — https://japanlaw.org/en/local-tax-act/art-86/par-1 · https://japanlaw.org/l/325AC0000000226/art-86/par-1 - art-86/par-4: 前項 → 地方税法 第八十六条第三項 (Article 86, paragraph (3)), art-86/par-3 — https://japanlaw.org/en/local-tax-act/art-86/par-3 · https://japanlaw.org/l/325AC0000000226/art-86/par-3 - art-86/par-4: 第一項 → 地方税法 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — https://japanlaw.org/en/local-tax-act/art-86/par-1 · https://japanlaw.org/l/325AC0000000226/art-86/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 第八十六条第二項（ゴルフ場利用税に係る脱税に関する罪） — https://japanlaw.org/en/local-tax-act/art-86/par-2 · https://japanlaw.org/l/325AC0000000226/art-86/par-2 - 地方税法 第八十六条第三項（ゴルフ場利用税に係る脱税に関する罪） — https://japanlaw.org/en/local-tax-act/art-86/par-3 · https://japanlaw.org/l/325AC0000000226/art-86/par-3 - 地方税法 第八十六条第四項（ゴルフ場利用税に係る脱税に関する罪） — https://japanlaw.org/en/local-tax-act/art-86/par-4 · https://japanlaw.org/l/325AC0000000226/art-86/par-4 --- ## 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-20261027T214204-040, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-086, 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