# 地方税法 / Local Tax Act — 第十五節 (Chapter 1, Section 15) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/amendments/20270501_508AC0000000002/text/ch-1/sec-15. 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: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local 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: 第十五節 (Chapter 1, Section 15) — address `ch-1/sec-15` - Text: the text as amended with effect from 2027-05-01, standing until 2027-05-19 — NOT yet in force (revision 20270501_508AC0000000002) - URL (this text's page, at this provision): https://japanlaw.org/ja/local-tax-act/amendments/20270501_508AC0000000002/text/ch-1/sec-15 - The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/local-tax-act/ch-1/sec-15 - Every provision below carries its address and its place on this text's page 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. The Ministry's English is given only where this text's Japanese is a wording the Ministry translated — the same as the text in force, or for a text not yet in force, a wording it translated ahead; every other paragraph's English is machine translation. --- ## 第十五節　罰則 — Section 15 Penal Provisions heading: machine translation, not official ch-1/sec-15 · https://japanlaw.org/ja/local-tax-act/amendments/20270501_508AC0000000002/text/ch-1/sec-15 ### 第二十一条（不納煽動に関する罪） — Offenses of Inciting Non-Payment caption: machine translation, not official art-21 · https://japanlaw.org/ja/local-tax-act/amendments/20270501_508AC0000000002/text/ch-1/sec-15#art-21 **第一項** 納税義務者又は特別徴収義務者がすべき課税標準額の申告（これらの申告の修正を含む。以下本条において「申告」と総称する。）をしないこと、虚偽の申告をすること、税金の徴収若しくは納付をしないこと、又は納入金の納入をしないことを煽動した者は、三年以下の拘禁刑又は二十万円以下の罰金に処する。 art-21/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270501_508AC0000000002/text/ch-1/sec-15#art-21/par-1 A person who incites a person liable for tax or a special collection agent not to file, or to file falsely, the tax base amount that the person is to file (including amendments of those filings; hereinafter collectively referred to as "filing" in this Article), not to collect or pay the tax, or not to remit a remittance, is to be punished by imprisonment for not more than three years or a fine of not more than 200,000 yen. machine translation, not official **第二項** 申告をさせないため、虚偽の申告をさせるため、税金の徴収若しくは納付をさせないため、又は納入金の納入をさせないために、暴行又は脅迫を加えた者も、また、前項の拘禁刑又は罰金に処する。 art-21/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270501_508AC0000000002/text/ch-1/sec-15#art-21/par-2 A person who uses violence or intimidation in order to prevent filing, to cause a false filing, to prevent the collection or payment of tax, or to prevent a remittance from being remitted is also to be punished by the imprisonment or fine in the preceding paragraph. machine translation, not official ### 第二十二条（秘密漏えいに関する罪） — Offenses of Divulging Secrets caption: machine translation, not official art-22 · https://japanlaw.org/ja/local-tax-act/amendments/20270501_508AC0000000002/text/ch-1/sec-15#art-22 **第一項** 地方税に関する調査（不服申立てに係る事件の審理のための調査及び地方税の犯則事件の調査を含む。）若しくは租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号）の規定に基づいて行う情報の提供のための調査に関する事務又は地方税の徴収に関する事務に従事している者又は従事していた者は、これらの事務に関して知り得た秘密を漏らし、又は窃用した場合においては、二年以下の拘禁刑又は百万円以下の罰金に処する。 art-22/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270501_508AC0000000002/text/ch-1/sec-15#art-22/par-1 A person who is or was engaged in affairs relating to an investigation concerning local taxes (including an investigation for the hearing of a case relating to an appeal and an investigation of a criminal tax case concerning local taxes) or an investigation for the provision of information conducted under the provisions of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969), or in affairs relating to the collection of local taxes, is, where the person divulges or misappropriates a secret learned in connection with those affairs, to be punished by imprisonment for not more than two years or a fine of not more than 1,000,000 yen. machine translation, not official ### 第二十二条の二（虚偽の更正の請求に関する罪） — Offenses of False Requests for Reassessment caption: machine translation, not official art-22-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270501_508AC0000000002/text/ch-1/sec-15#art-22-2 **第一項** 第二十条の九の三第三項に規定する更正請求書に偽りの記載をして地方団体の長に提出したときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。 art-22-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270501_508AC0000000002/text/ch-1/sec-15#art-22-2/par-1 Where a person makes a false statement in a written request for reassessment prescribed in Article 20-9-3, paragraph (3) and submits it to the head of a local government, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen. machine translation, not official **第二項** 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項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同項の罰金刑を科する。 art-22-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270501_508AC0000000002/text/ch-1/sec-15#art-22-2/par-2 Where a representative of a corporation (including an administrator of an association or foundation without juridical personality), or an agent, employee or other worker of a corporation or person, commits the violation in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is imposed on that corporation or person. machine translation, not official **第三項** 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-22-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270501_508AC0000000002/text/ch-1/sec-15#art-22-2/par-3 Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, its representative or administrator represents the association or foundation without juridical personality with regard to its procedural acts, and the provisions of the laws concerning criminal proceedings in which a corporation is the defendant or the suspect apply mutatis mutandis. machine translation, not official --- ## Cites - art-21/par-1: 本条 → 地方税法 第二十一条 (Article 21), art-21 — https://japanlaw.org/ja/local-tax-act/amendments/20270501_508AC0000000002/text/ch-1/sec-15#art-21 - art-21/par-2: 前項 → 地方税法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270501_508AC0000000002/text/ch-1/sec-15#art-21/par-1 - art-22-2/par-1: 第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270501_508AC0000000002/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-3 - art-22-2/par-2: 前項 → 地方税法 第二十二条の二第一項 (Article 22-2, paragraph (1)), art-22-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270501_508AC0000000002/text/ch-1/sec-15#art-22-2/par-1 - art-22-2/par-3: 前項 → 地方税法 第二十二条の二第二項 (Article 22-2, paragraph (2)), art-22-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270501_508AC0000000002/text/ch-1/sec-15#art-22-2/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和八年法律第二号 leaves it, from 2027-05-01 (https://laws.e-gov.go.jp/law/325AC0000000226/20270501_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-018, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27