# 所得税法 / Income Tax Act — 第二百四十三条 (Article 243) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-243. 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: 第二百四十三条 (Article 243) — address `art-243` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-243 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-243 - 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. --- ### 第二百四十三条 art-243 · https://japanlaw.org/ja/income-tax-act/art-243 · https://japanlaw.org/l/340AC0000000033/art-243 **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二百三十八条から前条まで（所得税を免れる等の罪・源泉徴収に係る所得税を納付しない罪・確定所得申告書を提出しない等の罪・偽りの記載をした予定納税額減額承認申請書を提出する等の罪）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-243/par-1 · https://japanlaw.org/ja/income-tax-act/art-243/par-1 · https://japanlaw.org/l/340AC0000000033/art-243/par-1 If the 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 individual, commits a violation referred to in Article 238 through the preceding Article (Crime of Evading Income Tax and Related Crimes; Crime of Failing to Pay Income Tax Subject to Withholding; Crime of Failing to File a Final Income Tax Return and Related Crimes; Crime of Submitting a Written Application for Approval for a Reduction of Tax Prepayment Containing a False Statement and Related Crimes) in connection with the business or property of that corporation or individual, not only is the offender punished, but the corporation or individual is also subject to the fine prescribed in the relevant Article. machine translation, not official **第二項** 前項の規定により第二百三十八条第一項若しくは第三項、第二百三十九条第一項又は第二百四十条第一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-243/par-2 · https://japanlaw.org/ja/income-tax-act/art-243/par-2 · https://japanlaw.org/l/340AC0000000033/art-243/par-2 Where a fine is imposed on a corporation or individual pursuant to the preceding paragraph for a violation referred to in Article 238, paragraph (1) or (3), Article 239, paragraph (1), or Article 240, paragraph (1), the period of limitation is governed by the period of limitation for the crimes 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-243/par-3 · https://japanlaw.org/ja/income-tax-act/art-243/par-3 · https://japanlaw.org/l/340AC0000000033/art-243/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-243/par-1: 第二百三十八条から前条まで → 所得税法 第二百三十八条 (Article 238), art-238 — https://japanlaw.org/ja/income-tax-act/art-238 · https://japanlaw.org/l/340AC0000000033/art-238 - art-243/par-1: 第二百三十八条から前条まで → 所得税法 第二百三十九条 (Article 239), art-239 — https://japanlaw.org/ja/income-tax-act/art-239 · https://japanlaw.org/l/340AC0000000033/art-239 - art-243/par-1: 第二百三十八条から前条まで → 所得税法 第二百四十条 (Article 240), art-240 — https://japanlaw.org/ja/income-tax-act/art-240 · https://japanlaw.org/l/340AC0000000033/art-240 - art-243/par-1: 第二百三十八条から前条まで → 所得税法 第二百四十一条 (Article 241), art-241 — https://japanlaw.org/ja/income-tax-act/art-241 · https://japanlaw.org/l/340AC0000000033/art-241 - art-243/par-1: 第二百三十八条から前条まで → 所得税法 第二百四十二条 (Article 242), art-242 — https://japanlaw.org/ja/income-tax-act/art-242 · https://japanlaw.org/l/340AC0000000033/art-242 - art-243/par-2: 前項 → 所得税法 第二百四十三条第一項 (Article 243, paragraph (1)), art-243/par-1 — https://japanlaw.org/ja/income-tax-act/art-243/par-1 · https://japanlaw.org/l/340AC0000000033/art-243/par-1 - art-243/par-2: 第二百三十八条第一項 → 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-243/par-2: 第三項 → 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 - art-243/par-2: 第二百三十九条第一項 → 所得税法 第二百三十九条第一項 (Article 239, paragraph (1)), art-239/par-1 — https://japanlaw.org/ja/income-tax-act/art-239/par-1 · https://japanlaw.org/l/340AC0000000033/art-239/par-1 - art-243/par-2: 第二百四十条第一項 → 所得税法 第二百四十条第一項 (Article 240, paragraph (1)), art-240/par-1 — https://japanlaw.org/ja/income-tax-act/art-240/par-1 · https://japanlaw.org/l/340AC0000000033/art-240/par-1 - art-243/par-3: 第一項 → 所得税法 第二百四十三条第一項 (Article 243, paragraph (1)), art-243/par-1 — https://japanlaw.org/ja/income-tax-act/art-243/par-1 · https://japanlaw.org/l/340AC0000000033/art-243/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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 第二百四十三条第三項 — https://japanlaw.org/ja/income-tax-act/art-243/par-3 · https://japanlaw.org/l/340AC0000000033/art-243/par-3 --- ## 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-20260918T205718-015, 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