# 消費税法 / Consumption Tax Act — 第六十七条 (Article 67) - Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号 - English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title - 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: 第六十七条 (Article 67) — address `art-67` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-67 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-67 - 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. --- ### 第六十七条 art-67 · https://japanlaw.org/ja/consumption-tax-act/art-67 · https://japanlaw.org/l/363AC0000000108/art-67 **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前三条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て当該各条の罰金刑を科する。 art-67/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-67/par-1 · https://japanlaw.org/l/363AC0000000108/art-67/par-1 Where 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 person, commits a violation under the preceding three Articles with regard to the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in each of those Articles is imposed on that corporation or person. machine translation, not official **第二項** 前項の規定により第六十四条第一項、第二項又は第五項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、これらの規定の罪についての時効の期間による。 art-67/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-67/par-2 · https://japanlaw.org/l/363AC0000000108/art-67/par-2 In the case where a fine is imposed on a corporation or person under the preceding paragraph for a violation of Article 64, paragraph (1), (2) or (5), the period of prescription is governed by the period of prescription for the offenses under those provisions. machine translation, not official **第三項** 人格のない社団等について第一項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につきその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-67/par-3 · https://japanlaw.org/ja/consumption-tax-act/art-67/par-3 · https://japanlaw.org/l/363AC0000000108/art-67/par-3 Where paragraph (1) applies to an association or foundation without legal personality, its representative or administrator represents the association or foundation without legal personality with regard to its procedural acts, and the provisions of Acts concerning criminal proceedings in which a corporation is the accused or the suspect apply mutatis mutandis. machine translation, not official --- ## Cites - art-67/par-1: 前三条 → 消費税法 第六十四条 (Article 64), art-64 — https://japanlaw.org/ja/consumption-tax-act/art-64 · https://japanlaw.org/l/363AC0000000108/art-64 - art-67/par-1: 前三条 → 消費税法 第六十五条 (Article 65), art-65 — https://japanlaw.org/ja/consumption-tax-act/art-65 · https://japanlaw.org/l/363AC0000000108/art-65 - art-67/par-1: 前三条 → 消費税法 第六十六条 (Article 66), art-66 — https://japanlaw.org/ja/consumption-tax-act/art-66 · https://japanlaw.org/l/363AC0000000108/art-66 - art-67/par-2: 前項 → 消費税法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-67/par-1 · https://japanlaw.org/l/363AC0000000108/art-67/par-1 - art-67/par-2: 第六十四条第一項 → 消費税法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-64/par-1 · https://japanlaw.org/l/363AC0000000108/art-64/par-1 - art-67/par-2: 第二項 → 消費税法 第六十四条第二項 (Article 64, paragraph (2)), art-64/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-64/par-2 · https://japanlaw.org/l/363AC0000000108/art-64/par-2 - art-67/par-2: 第五項 → 消費税法 第六十四条第五項 (Article 64, paragraph (5)), art-64/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-64/par-5 · https://japanlaw.org/l/363AC0000000108/art-64/par-5 - art-67/par-3: 第一項 → 消費税法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-67/par-1 · https://japanlaw.org/l/363AC0000000108/art-67/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 消費税法 第六十七条第二項 — https://japanlaw.org/ja/consumption-tax-act/art-67/par-2 · https://japanlaw.org/l/363AC0000000108/art-67/par-2 - 消費税法 第六十七条第三項 — https://japanlaw.org/ja/consumption-tax-act/art-67/par-3 · https://japanlaw.org/l/363AC0000000108/art-67/par-3 - 租税特別措置法 第八十六条の二第四項（海軍販売所等に対する物品の譲渡に係る免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-86-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-86-2/par-4 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-024, translated 2026-10-13 - This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13