# Article 739-6, paragraph (4), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-739-6/par-4. 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 739-6, paragraph (4) (第七百三十九条の六第四項) 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 739-6, paragraph (4) (第七百三十九条の六第四項) — https://japanlaw.org/en/local-tax-act/art-739-6/par-4 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-739-6/par-4)
- 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:

> 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。

English (Machine translation, not official):

> In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:

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

- State: Not yet in force
- Takes effect: 1 April 2027
- The amendment: Moved to paragraph (5); its words stay the same (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002

Japanese:

> 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。

English (Machine translation, not official):

> In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 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/325AC0000000226/20270401_507AC0000000087)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270401_508AC0000000002)