# Article 22, paragraph (1), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-22/par-1. 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.

How the wording of Article 22, paragraph (1) (第二十二条第一項) changed with each amendment, and how it will change.

- Law: Local Tax Act (地方税法) — https://japanlaw.org/en/local-tax-act
- Provision: Article 22, paragraph (1) (第二十二条第一項) — https://japanlaw.org/en/local-tax-act/art-22/par-1 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-22/par-1)
- The law's amendments: https://japanlaw.org/en/local-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 2 of 2026

- State: In force

Japanese:

> 地方税に関する調査（不服申立てに係る事件の審理のための調査及び地方税の犯則事件の調査を含む。）若しくは租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号）の規定に基づいて行う情報の提供のための調査に関する事務又は地方税の徴収に関する事務に従事している者又は従事していた者は、これらの事務に関して知り得た秘密を漏らし、又は窃用した場合においては、二年以下の拘禁刑又は百万円以下の罰金に処する。

English (Machine translation, not official):

> A person who is or was engaged in affairs relating to an investigation concerning local taxes (including an investigation for the hearing of a case relating to an appeal and an investigation of a criminal tax case concerning local taxes) or an investigation for the provision of information conducted under the provisions of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969), or in affairs relating to the collection of local taxes, is, where the person divulges or misappropriates a secret learned in connection with those affairs, to be punished by imprisonment for not more than two years or a fine of not more than 1,000,000 yen.

## 2. 1 October 2027 — Act No. 2 of 2026

- State: Not yet in force
- Takes effect: 1 October 2027
- The amendment: Moved to Article 21-2, paragraph (1); its words stay the same (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002

Japanese:

> 地方税に関する調査（不服申立てに係る事件の審理のための調査及び地方税の犯則事件の調査を含む。）若しくは租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号）の規定に基づいて行う情報の提供のための調査に関する事務又は地方税の徴収に関する事務に従事している者又は従事していた者は、これらの事務に関して知り得た秘密を漏らし、又は窃用した場合においては、二年以下の拘禁刑又は百万円以下の罰金に処する。

English (Machine translation, not official):

> A person who is or was engaged in affairs relating to an investigation concerning local taxes (including an investigation for the hearing of a case relating to an appeal and an investigation of a criminal tax case concerning local taxes) or an investigation for the provision of information conducted under the provisions of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969), or in affairs relating to the collection of local taxes, is, where the person divulges or misappropriates a secret learned in connection with those affairs, to be punished by imprisonment for not more than two years or a fine of not more than 1,000,000 yen.

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/487)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270618_508AC0000000002)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20271001_508AC0000000002)