# Article 299, paragraph (2), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-299/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 299, paragraph (2) (第二百九十九条第二項) 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 299, paragraph (2) (第二百九十九条第二項) — https://japanlaw.org/en/local-tax-act/art-299/par-2 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-299/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、第三百十七条の七第二項、第三百二十四条第七項及び第八項、第三百二十八条の十六第四項及び第五項、第三百三十二条第四項並びに第三百三十三条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。第三百十七条の七第二項、第三百二十四条第七項、第三百二十八条の十六第四項、第三百三十二条第四項及び第三百三十三条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):

> Where a representative of a corporation (including an association or foundation that is not a corporation and for which a representative or administrator is provided (excluding an association or foundation without juridical personality; hereinafter referred to as "other associations, etc." in this paragraph); the same applies hereinafter in this paragraph, Article 317-7, paragraph (2), Article 324, paragraphs (7) and (8), Article 328-16, paragraphs (4) and (5), Article 332, paragraph (4) and Article 333, paragraph (2)) (including an administrator of an association or foundation without juridical personality and a representative or administrator of other associations, etc.; the same applies in Article 317-7, paragraph (2), Article 324, paragraph (7), Article 328-16, paragraph (4), Article 332, paragraph (4) and Article 333, paragraph (2)), or an agent, employee or other worker of a corporation or person has committed the violation referred to in paragraph (1) 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 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、第三百十七条の七第二項、第三百二十四条第七項及び第八項、第三百二十八条の十六第四項及び第五項、第三百三十二条第四項、第三百三十二条の二第二項並びに第三百三十三条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。第三百十七条の七第二項、第三百二十四条第七項、第三百二十八条の十六第四項、第三百三十二条第四項、第三百三十二条の二第二項及び第三百三十三条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):

> Where a representative of a corporation (including an association or foundation that is not a corporation and for which a representative or administrator is provided (excluding an association or foundation without juridical personality; hereinafter referred to as "other associations, etc." in this paragraph); the same applies hereinafter in this paragraph, Article 317-7, paragraph (2), Article 324, paragraphs (7) and (8), Article 328-16, paragraphs (4) and (5), Article 332, paragraph (4), Article 332-2, paragraph (2) and Article 333, paragraph (2)) (including an administrator of an association or foundation without juridical personality and a representative or administrator of other associations, etc.; the same applies in Article 317-7, paragraph (2), Article 324, paragraph (7), Article 328-16, paragraph (4), Article 332, paragraph (4), Article 332-2, paragraph (2) and Article 333, paragraph (2)), or an agent, employee or other worker of a corporation or person has committed the violation referred to in paragraph (1) 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 imposed on that corporation or person.

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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/325AC0000000226/20270401_507AC0000000087)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270401_508AC0000000002)