# Article 27, paragraph (2), its wordings — Local Tax Act This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-27/par-2. 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 27, paragraph (2) (第二十七条第二項) 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 27, paragraph (2) (第二十七条第二項) — https://japanlaw.org/en/local-tax-act/art-27/par-2 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-27/par-2) - 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: > 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（人格のない社団等を除く。以下この項において「その他の社団等」という。）を含む。以下この項、第六十九条第四項、第七十条第二項、第七十一条の十六第三項及び第四項、第七十一条の二十第四項、第七十一条の二十一第二項、第七十一条の三十七第三項及び第四項、第七十一条の四十一第四項、第七十一条の四十二第二項、第七十一条の六十一第四項並びに第七十一条の六十二第二項において同じ。）の代表者（人格のない社団等の管理人及びその他の社団等の代表者又は管理人を含む。第六十九条第四項、第七十条第二項、第七十一条の十六第三項、第七十一条の二十第四項、第七十一条の二十一第二項、第七十一条の三十七第三項、第七十一条の四十一第四項、第七十一条の四十二第二項、第七十一条の六十一第四項及び第七十一条の六十二第二項において同じ。）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。 English (Machine translation, not official): > If the representative of a corporation (including an unincorporated association or foundation for which a representative or administrator has been designated (excluding an association or foundation without juridical personality; hereinafter in this paragraph referred to as an "other association, etc."); hereinafter the same applies in this paragraph, Article 69, paragraph (4), Article 70, paragraph (2), Article 71-16, paragraphs (3) and (4), Article 71-20, paragraph (4), Article 71-21, paragraph (2), Article 71-37, paragraphs (3) and (4), Article 71-41, paragraph (4), Article 71-42, paragraph (2), Article 71-61, paragraph (4) and Article 71-62, paragraph (2)) (including the administrator of an association or foundation without juridical personality and the representative or administrator of an other association, etc.; the same applies in Article 69, paragraph (4), Article 70, paragraph (2), Article 71-16, paragraph (3), Article 71-20, paragraph (4), Article 71-21, paragraph (2), Article 71-37, paragraph (3), Article 71-41, paragraph (4), Article 71-42, paragraph (2), Article 71-61, paragraph (4) and Article 71-62, paragraph (2)), or an agent, employee or other worker of a corporation or a person, has committed the violation referred to in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person. ## 2. 1 April 2027 — Act No. 2 of 2026 - State: Not yet in force - Takes effect: 1 April 2027 - The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002 Japanese: > 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（人格のない社団等を除く。以下この項において「その他の社団等」という。）を含む。以下この項、第六十九条第四項、第六十九条の二第二項、第七十条第二項、第七十一条の十六第三項及び第四項、第七十一条の二十第四項、第七十一条の二十の二第二項、第七十一条の二十一第二項、第七十一条の三十七第三項及び第四項、第七十一条の四十一第四項、第七十一条の四十一の二第二項、第七十一条の四十二第二項、第七十一条の六十一第四項、第七十一条の六十一の二第二項並びに第七十一条の六十二第二項において同じ。）の代表者（人格のない社団等の管理人及びその他の社団等の代表者又は管理人を含む。第六十九条第四項、第六十九条の二第二項、第七十条第二項、第七十一条の十六第三項、第七十一条の二十第四項、第七十一条の二十の二第二項、第七十一条の二十一第二項、第七十一条の三十七第三項、第七十一条の四十一第四項、第七十一条の四十一の二第二項、第七十一条の四十二第二項、第七十一条の六十一第四項、第七十一条の六十一の二第二項及び第七十一条の六十二第二項において同じ。）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。 English (Machine translation, not official): > If the representative of a corporation (including an unincorporated association or foundation for which a representative or administrator has been designated (excluding an association or foundation without juridical personality; hereinafter in this paragraph referred to as an "other association, etc."); hereinafter the same applies in this paragraph, Article 69, paragraph (4), Article 69-2, paragraph (2), Article 70, paragraph (2), Article 71-16, paragraphs (3) and (4), Article 71-20, paragraph (4), Article 71-20-2, paragraph (2), Article 71-21, paragraph (2), Article 71-37, paragraphs (3) and (4), Article 71-41, paragraph (4), Article 71-41-2, paragraph (2), Article 71-42, paragraph (2), Article 71-61, paragraph (4), Article 71-61-2, paragraph (2) and Article 71-62, paragraph (2)) (including the administrator of an association or foundation without juridical personality and the representative or administrator of an other association, etc.; the same applies in Article 69, paragraph (4), Article 69-2, paragraph (2), Article 70, paragraph (2), Article 71-16, paragraph (3), Article 71-20, paragraph (4), Article 71-20-2, paragraph (2), Article 71-21, paragraph (2), Article 71-37, paragraph (3), Article 71-41, paragraph (4), Article 71-41-2, paragraph (2), Article 71-42, paragraph (2), Article 71-61, paragraph (4), Article 71-61-2, paragraph (2) and Article 71-62, paragraph (2)), or an agent, employee or other worker of a corporation or a person, has committed the violation referred to in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person. --- ## 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/325AC0000000226/20270401_507AC0000000087) - The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270401_508AC0000000002)