# 国税徴収法 / National Tax Collection Act — 第百八十九条 (Article 189)

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- Law: 国税徴収法 (National Tax Collection Act), 昭和三十四年法律第百四十七号
- English title "National Tax Collection Act": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第百八十九条 (Article 189) — address `art-189`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-189
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-189
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第百八十九条
<sup>art-189 · https://japanlaw.org/en/national-tax-collection-act/art-189 · https://japanlaw.org/l/334AC0000000147/art-189</sup>

**第一項**  第九十九条の二（暴力団員等に該当しないこと等の陳述）（第百九条第四項（随意契約による売却）において準用する場合を含む。）の規定により陳述すべき事項について虚偽の陳述をした者は、六月以下の拘禁刑又は五十万円以下の罰金に処する。
<sup>art-189/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-189/par-1 · https://japanlaw.org/l/334AC0000000147/art-189/par-1</sup>
A person who makes a false statement on the matters to be stated pursuant to the provisions of Article 99-2 (Statement Indicating That the Relevant Person Is Not an Organized Crime Group Member, etc.) (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) (Sale by Private Contract)) is to be punished by imprisonment for not more than six months or a fine of not more than 500,000 yen.
<sup>machine translation, not official</sup>

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## Cites
- art-189/par-1: 第九十九条の二 → 国税徴収法 第九十九条の二 (Article 99-2), art-99-2 — https://japanlaw.org/en/national-tax-collection-act/art-99-2 · https://japanlaw.org/l/334AC0000000147/art-99-2
- art-189/par-1: 第百九条第四項 → 国税徴収法 第百九条第四項 (Article 109, paragraph (4)), art-109/par-4 — https://japanlaw.org/en/national-tax-collection-act/art-109/par-4 · https://japanlaw.org/l/334AC0000000147/art-109/par-4

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 国税徴収法 — the text in force from 2026-05-25 (https://laws.e-gov.go.jp/law/334AC0000000147/20260525_506AC0000000052), retrieved 2026-11-02
- Japanese Law Translation Database System, Ministry of Justice (法務省) — National Tax Collection Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb), retrieved 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-007, translated 2026-11-02
- This site's parser, version 222 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02