# Article 190, paragraph (1), its wordings — National Tax Collection Act

This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/history/art-190/par-1. 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 190, paragraph (1) (第百九十条第一項) changed with each amendment, and how it will change.

- Law: National Tax Collection Act (国税徴収法) — https://japanlaw.org/en/national-tax-collection-act
- Provision: Article 190, paragraph (1) (第百九十条第一項) — https://japanlaw.org/en/national-tax-collection-act/art-190/par-1 (as Markdown: https://japanlaw.org/md/en/national-tax-collection-act/art-190/par-1)
- The law's amendments: https://japanlaw.org/en/national-tax-collection-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 12 of 2026

- State: In force

Japanese:

> 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。

English (Machine translation, not official):

> 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.

## 2. 1 April 2027 — Act No. 12 of 2026

- State: Not yet in force
- Takes effect: 1 April 2027
- The amendment: Reworded (Act No. 12 of 2026) — https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012

Japanese:

> 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から第百八十八条まで（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。

English (Machine translation, not official):

> 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 Articles 187 through 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.

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/334AC0000000147)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb)
- 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/334AC0000000147/20260525_506AC0000000052)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/334AC0000000147/20270401_508AC0000000012)