# 所得税法 / Income Tax Act — 第二百三十八条 (Article 238) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-238. 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: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax 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: 第二百三十八条 (Article 238) — address `art-238` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-238 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-238 - 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. --- ### 第二百三十八条 art-238 · https://japanlaw.org/ja/income-tax-act/art-238 · https://japanlaw.org/l/340AC0000000033/art-238 **第一項** 偽りその他不正の行為により、第百二十条第一項第三号（確定所得申告）（第百六十六条（申告、納付及び還付）において準用する場合を含む。）に規定する所得税の額（第九十五条（外国税額控除）又は第百六十五条の六（非居住者に係る外国税額の控除）の規定により控除をされるべき金額がある場合には、同号の規定による計算をこれらの規定を適用しないでした所得税の額）若しくは第百七十二条第一項第一号若しくは第二項第一号（給与等につき源泉徴収を受けない場合の申告）に規定する所得税の額につき所得税を免れ、又は第百四十二条第二項（純損失の繰戻しによる還付）（第百六十六条において準用する場合を含む。）の規定による所得税の還付を受けた者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。 art-238/par-1 · https://japanlaw.org/ja/income-tax-act/art-238/par-1 · https://japanlaw.org/l/340AC0000000033/art-238/par-1 A person who, by deception or other wrongful act, evades income tax on the amount of income tax prescribed in Article 120, paragraph (1), item (iii) (Filing an Income Tax Return) (including as applied mutatis mutandis pursuant to Article 166 (Filing of Returns, Payment of Taxes, and Issuance of Refunds)) (or, if there is an amount to be deducted pursuant to the provisions of Article 95 (Foreign Tax Credit) or Article 165-6 (Credit for Foreign Taxes of Nonresidents), the amount of income tax calculated as under that item without applying those provisions) or on the amount of income tax prescribed in Article 172, paragraph (1), item (i) or paragraph (2), item (i) (Filing of Returns Where Salary or Other Wages Are Not Subject to Withholding), or who receives a refund of income tax under Article 142, paragraph (2) (Refund Based on Carryback of Net Loss) (including as applied mutatis mutandis pursuant to Article 166), is punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both. machine translation, not official **第二項** 前項の免れた所得税の額又は同項の還付を受けた所得税の額が千万円を超えるときは、情状により、同項の罰金は、千万円を超えその免れた所得税の額又は還付を受けた所得税の額に相当する金額以下とすることができる。 art-238/par-2 · https://japanlaw.org/ja/income-tax-act/art-238/par-2 · https://japanlaw.org/l/340AC0000000033/art-238/par-2 If the amount of income tax evaded or the amount of income tax refunded as referred to in the preceding paragraph exceeds 10,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be more than 10,000,000 yen but not more than an amount equivalent to the amount of income tax evaded or the amount of income tax refunded. machine translation, not official **第三項** 第一項に規定するもののほか、第百二十条第一項、第百二十五条第一項（年の中途で死亡した場合の確定申告）、第百二十七条第一項（年の中途で出国をする場合の確定申告）、第百五十一条の四第一項若しくは第二項（相続により取得した有価証券等の取得費の額に変更があつた場合等の修正申告の特例）、第百五十一条の五第一項（遺産分割等があつた場合の期限後申告等の特例）若しくは第百五十一条の六第一項（遺産分割等があつた場合の修正申告の特例）（これらの規定を第百六十六条において準用する場合を含む。）又は第百七十二条第一項の規定による申告書をその提出期限までに提出しないことにより、第百二十条第一項第三号（第百六十六条において準用する場合を含む。）に規定する所得税の額（第九十五条又は第百六十五条の六の規定により控除をされるべき金額がある場合には、同号の規定による計算をこれらの規定を適用しないでした所得税の額）又は第百七十二条第一項第一号若しくは第二項第一号に規定する所得税の額につき所得税を免れた者は、五年以下の拘禁刑若しくは五百万円以下の罰金に処し、又はこれを併科する。 art-238/par-3 · https://japanlaw.org/ja/income-tax-act/art-238/par-3 · https://japanlaw.org/l/340AC0000000033/art-238/par-3 Beyond what is provided for in paragraph (1), a person who, by failing to file a return under Article 120, paragraph (1), Article 125, paragraph (1) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year), Article 127, paragraph (1) (Filing a Tax Return in the Case of Absence From Japan Partway Through the Year), Article 151-4, paragraph (1) or (2) (Special Provisions on Amended Returns Where the Acquisition Cost of Securities or Other Assets Acquired by Inheritance Has Changed and Similar Cases), Article 151-5, paragraph (1) (Special Provisions on Returns Filed after the Deadline and Similar Returns Where an Estate Has Been Divided or Similar Events Have Occurred), or Article 151-6, paragraph (1) (Special Provisions on Amended Returns Where an Estate Has Been Divided or Similar Events Have Occurred) (including as applied mutatis mutandis pursuant to Article 166), or Article 172, paragraph (1) by the Filing Deadline, evades income tax on the amount of income tax prescribed in Article 120, paragraph (1), item (iii) (including as applied mutatis mutandis pursuant to Article 166) (or, if there is an amount to be deducted pursuant to the provisions of Article 95 or Article 165-6, the amount of income tax calculated as under that item without applying those provisions) or on the amount of income tax prescribed in Article 172, paragraph (1), item (i) or paragraph (2), item (i), is punished by imprisonment for not more than five years or a fine of not more than 5,000,000 yen, or both. machine translation, not official **第四項** 前項の免れた所得税の額が五百万円を超えるときは、情状により、同項の罰金は、五百万円を超えその免れた所得税の額に相当する金額以下とすることができる。 art-238/par-4 · https://japanlaw.org/ja/income-tax-act/art-238/par-4 · https://japanlaw.org/l/340AC0000000033/art-238/par-4 If the amount of income tax evaded as referred to in the preceding paragraph exceeds 5,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be more than 5,000,000 yen but not more than an amount equivalent to the amount of income tax evaded. machine translation, not official --- ## Cites - art-238/par-1: 第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-3 - art-238/par-1: 第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166 - art-238/par-1: 第九十五条 → 所得税法 第九十五条 (Article 95), art-95 — https://japanlaw.org/ja/income-tax-act/art-95 · https://japanlaw.org/l/340AC0000000033/art-95 - art-238/par-1: 第百六十五条の六 → 所得税法 第百六十五条の六 (Article 165-6), art-165-6 — https://japanlaw.org/ja/income-tax-act/art-165-6 · https://japanlaw.org/l/340AC0000000033/art-165-6 - art-238/par-1: 第百七十二条第一項第一号 → 所得税法 第百七十二条第一項第一号 (Article 172, paragraph (1), item (i)), art-172/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-172/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-172/par-1/item-1 - art-238/par-1: 第二項第一号 → 所得税法 第百七十二条第二項第一号 (Article 172, paragraph (2), item (i)), art-172/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-172/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-172/par-2/item-1 - art-238/par-1: 第百四十二条第二項 → 所得税法 第百四十二条第二項 (Article 142, paragraph (2)), art-142/par-2 — https://japanlaw.org/ja/income-tax-act/art-142/par-2 · https://japanlaw.org/l/340AC0000000033/art-142/par-2 - art-238/par-2: 前項 → 所得税法 第二百三十八条第一項 (Article 238, paragraph (1)), art-238/par-1 — https://japanlaw.org/ja/income-tax-act/art-238/par-1 · https://japanlaw.org/l/340AC0000000033/art-238/par-1 - art-238/par-3: 第一項 → 所得税法 第二百三十八条第一項 (Article 238, paragraph (1)), art-238/par-1 — https://japanlaw.org/ja/income-tax-act/art-238/par-1 · https://japanlaw.org/l/340AC0000000033/art-238/par-1 - art-238/par-3: 第百二十条第一項 → 所得税法 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/ja/income-tax-act/art-120/par-1 · https://japanlaw.org/l/340AC0000000033/art-120/par-1 - art-238/par-3: 第百二十五条第一項 → 所得税法 第百二十五条第一項 (Article 125, paragraph (1)), art-125/par-1 — https://japanlaw.org/ja/income-tax-act/art-125/par-1 · https://japanlaw.org/l/340AC0000000033/art-125/par-1 - art-238/par-3: 第百二十七条第一項 → 所得税法 第百二十七条第一項 (Article 127, paragraph (1)), art-127/par-1 — https://japanlaw.org/ja/income-tax-act/art-127/par-1 · https://japanlaw.org/l/340AC0000000033/art-127/par-1 - art-238/par-3: 第百五十一条の四第一項 → 所得税法 第百五十一条の四第一項 (Article 151-4, paragraph (1)), art-151-4/par-1 — https://japanlaw.org/ja/income-tax-act/art-151-4/par-1 · https://japanlaw.org/l/340AC0000000033/art-151-4/par-1 - art-238/par-3: 第二項 → 所得税法 第百五十一条の四第二項 (Article 151-4, paragraph (2)), art-151-4/par-2 — https://japanlaw.org/ja/income-tax-act/art-151-4/par-2 · https://japanlaw.org/l/340AC0000000033/art-151-4/par-2 - art-238/par-3: 第百五十一条の五第一項 → 所得税法 第百五十一条の五第一項 (Article 151-5, paragraph (1)), art-151-5/par-1 — https://japanlaw.org/ja/income-tax-act/art-151-5/par-1 · https://japanlaw.org/l/340AC0000000033/art-151-5/par-1 - art-238/par-3: 第百五十一条の六第一項 → 所得税法 第百五十一条の六第一項 (Article 151-6, paragraph (1)), art-151-6/par-1 — https://japanlaw.org/ja/income-tax-act/art-151-6/par-1 · https://japanlaw.org/l/340AC0000000033/art-151-6/par-1 - art-238/par-3: 第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166 - art-238/par-3: 第百七十二条第一項 → 所得税法 第百七十二条第一項 (Article 172, paragraph (1)), art-172/par-1 — https://japanlaw.org/ja/income-tax-act/art-172/par-1 · https://japanlaw.org/l/340AC0000000033/art-172/par-1 - art-238/par-3: 第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-3 - art-238/par-3: 第九十五条 → 所得税法 第九十五条 (Article 95), art-95 — https://japanlaw.org/ja/income-tax-act/art-95 · https://japanlaw.org/l/340AC0000000033/art-95 - art-238/par-3: 第百六十五条の六 → 所得税法 第百六十五条の六 (Article 165-6), art-165-6 — https://japanlaw.org/ja/income-tax-act/art-165-6 · https://japanlaw.org/l/340AC0000000033/art-165-6 - art-238/par-3: 第百七十二条第一項第一号 → 所得税法 第百七十二条第一項第一号 (Article 172, paragraph (1), item (i)), art-172/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-172/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-172/par-1/item-1 - art-238/par-3: 第二項第一号 → 所得税法 第百七十二条第二項第一号 (Article 172, paragraph (2), item (i)), art-172/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-172/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-172/par-2/item-1 - art-238/par-4: 前項 → 所得税法 第二百三十八条第三項 (Article 238, paragraph (3)), art-238/par-3 — https://japanlaw.org/ja/income-tax-act/art-238/par-3 · https://japanlaw.org/l/340AC0000000033/art-238/par-3 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 所得税法 第二百三十八条第二項 — https://japanlaw.org/ja/income-tax-act/art-238/par-2 · https://japanlaw.org/l/340AC0000000033/art-238/par-2 - 所得税法 第二百三十八条第三項 — https://japanlaw.org/ja/income-tax-act/art-238/par-3 · https://japanlaw.org/l/340AC0000000033/art-238/par-3 - 所得税法 第二百三十八条第四項 — https://japanlaw.org/ja/income-tax-act/art-238/par-4 · https://japanlaw.org/l/340AC0000000033/art-238/par-4 - 所得税法 第二百四十三条第一項 — https://japanlaw.org/ja/income-tax-act/art-243/par-1 · https://japanlaw.org/l/340AC0000000033/art-243/par-1 - 所得税法 第二百四十三条第二項 — https://japanlaw.org/ja/income-tax-act/art-243/par-2 · https://japanlaw.org/l/340AC0000000033/art-243/par-2 - 所得税法 附則第五条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3561-54/art-5/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3561-54/art-5/par-1 - 所得税法 附則第二十条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4101-24/art-20/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4101-24/art-20/par-1 - 所得税法 附則第七条第三項第二号（外国税額控除に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4261-10/art-7/par-3/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-4261-10/art-7/par-3/item-2 - 法人税法 附則第五条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-3561-54/art-5/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3561-54/art-5/par-1 - 相続税法 附則第五条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-3561-54/art-5/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3561-54/art-5/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-043, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T182609-001, translated 2026-09-18 - This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05