# 国税徴収法 / National Tax Collection Act — 第百九十条 (Article 190) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-190. 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. - 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: 第百九十条 (Article 190) — address `art-190` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-190 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-190 - 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. --- ### 第百九十条 art-190 · https://japanlaw.org/en/national-tax-collection-act/art-190 · https://japanlaw.org/l/334AC0000000147/art-190 **第一項** 法人の代表者（人格のない社団等の管理人を含む。）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百八十七条又は第百八十八条（罰則）の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対し各本条の罰金刑を科する。 art-190/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-190/par-1 · https://japanlaw.org/l/334AC0000000147/art-190/par-1 If a representative of a corporation (including the administrator of an association or foundation without legal personality), or an agent, employee, or other worker of a corporation or a person, commits a violation of Article 187 or Article 188 (Penal Provisions) in connection with the business or property of that corporation or person, then in addition to punishing the offender, the fine prescribed in the relevant Article is imposed on that corporation or person. machine translation, not official **第二項** 人格のない社団等について前項の規定の適用がある場合においては、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。 art-190/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-190/par-2 · https://japanlaw.org/l/334AC0000000147/art-190/par-2 If the provisions of the preceding paragraph apply to an association or foundation without legal personality, its representative or administrator represents that association or foundation without legal personality with respect to the act of litigation, and the provisions of laws concerning criminal procedure that apply where a corporation is the accused or a suspect apply mutatis mutandis. machine translation, not official --- ## Cites - art-190/par-1: 第百八十七条 → 国税徴収法 第百八十七条 (Article 187), art-187 — https://japanlaw.org/en/national-tax-collection-act/art-187 · https://japanlaw.org/l/334AC0000000147/art-187 - art-190/par-1: 第百八十八条 → 国税徴収法 第百八十八条 (Article 188), art-188 — https://japanlaw.org/en/national-tax-collection-act/art-188 · https://japanlaw.org/l/334AC0000000147/art-188 - art-190/par-2: 前項 → 国税徴収法 第百九十条第一項 (Article 190, paragraph (1)), art-190/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-190/par-1 · https://japanlaw.org/l/334AC0000000147/art-190/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税徴収法 第百九十条第二項 — https://japanlaw.org/en/national-tax-collection-act/art-190/par-2 · https://japanlaw.org/l/334AC0000000147/art-190/par-2 --- ## 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