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

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-739-6/par-6. 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 (6) (第七百三十九条の六第六項) 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 (6) (第七百三十九条の六第六項) — https://japanlaw.org/en/local-tax-act/art-739-6/par-6 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-739-6/par-6)
- 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を含む。以下この項において同じ。）の代表者（当該社団又は財団の代表者又は管理人を含む。）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第一項から第四項まで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、当該各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 without juridical personality for which a representative or administrator has been designated; the same applies hereinafter in this paragraph) (including a representative or administrator of that association or foundation), or an agent, employee or other worker of a corporation or a person, has committed a violation under paragraphs (1) to (4) in connection with the business or property of that corporation or person, in addition to punishing the offender, the fines prescribed in those paragraphs are 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: Moved to paragraph (7) and 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を含む。以下この項において同じ。）の代表者（当該社団又は財団の代表者又は管理人を含む。）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第一項から第五項まで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、当該各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 without juridical personality for which a representative or administrator has been designated; the same applies hereinafter in this paragraph) (including a representative or administrator of that association or foundation), or an agent, employee or other worker of a corporation or a person, has committed a violation under paragraphs (1) to (5) in connection with the business or property of that corporation or person, in addition to punishing the offender, the fines prescribed in those paragraphs are 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)