# Article 72-8, paragraph (2), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-72-8/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 72-8, paragraph (2) (第七十二条の八第二項) 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 72-8, paragraph (2) (第七十二条の八第二項) — https://japanlaw.org/en/local-tax-act/art-72-8/par-2 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-72-8/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:

> 法人の代表者（人格のない社団等の管理人を含む。第七十二条の十第二項、第七十二条の三十七第一項及び第二項、第七十二条の四十九第二項、第七十二条の四十九の三第一項、第三項及び第五項、第七十二条の四十九の十第二項、第七十二条の六十四第二項、第七十二条の六十九第四項並びに第七十二条の七十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 administrator of an association or foundation without juridical personality; the same applies in Article 72-10, paragraph (2), Article 72-37, paragraphs (1) and (2), Article 72-49, paragraph (2), Article 72-49-3, paragraphs (1), (3) and (5), Article 72-49-10, paragraph (2), Article 72-64, paragraph (2), Article 72-69, paragraph (4) and Article 72-70, paragraph (2)), or an agent, employee or other worker of a corporation or person, has committed a violation under 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:

> 法人の代表者（人格のない社団等の管理人を含む。第七十二条の十第二項、第七十二条の三十七第一項及び第二項、第七十二条の四十九第二項、第七十二条の四十九の三第一項、第三項及び第五項、第七十二条の四十九の十第二項、第七十二条の六十四第二項、第七十二条の六十九第四項、第七十二条の六十九の二第二項並びに第七十二条の七十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 administrator of an association or foundation without juridical personality; the same applies in Article 72-10, paragraph (2), Article 72-37, paragraphs (1) and (2), Article 72-49, paragraph (2), Article 72-49-3, paragraphs (1), (3) and (5), Article 72-49-10, paragraph (2), Article 72-64, paragraph (2), Article 72-69, paragraph (4), Article 72-69-2, paragraph (2) and Article 72-70, paragraph (2)), or an agent, employee or other worker of a corporation or person, has committed a violation under 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.

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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)