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

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-739-6/par-4/item-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 739-6, paragraph (4), item (ii) (第七百三十九条の六第四項第二号) 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), item (ii) (第七百三十九条の六第四項第二号) — https://japanlaw.org/en/local-tax-act/art-739-6/par-4/item-2 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-739-6/par-4/item-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:

> 前条第一項又は第二項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の帳簿書類（同条に規定する帳簿書類をいう。次号において同じ。）その他の物件の検査を拒み、妨げ、又は忌避したとき。

English (Machine translation, not official):

> if, in the case referred to in paragraph (1) or (2) of the preceding Article, the person refuses, obstructs or evades an inspection by a prefectural tax collection official, conducted in accordance with the provisions of Article 141 of the National Tax Collection Act, of books and documents (meaning the books and documents prescribed in that Article; the same applies in the following item) or other articles;

## 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), item (ii); its words stay the same (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002

Japanese:

> 前条第一項又は第二項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の帳簿書類（同条に規定する帳簿書類をいう。次号において同じ。）その他の物件の検査を拒み、妨げ、又は忌避したとき。

English (Machine translation, not official):

> if, in the case referred to in paragraph (1) or (2) of the preceding Article, the person refuses, obstructs or evades an inspection by a prefectural tax collection official, conducted in accordance with the provisions of Article 141 of the National Tax Collection Act, of books and documents (meaning the books and documents prescribed in that Article; the same applies in the following item) or other articles;

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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)