# 地方税法 / Local Tax Act — 第二十二条の二十九 (Article 22-29) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-22-29. 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: 第二十二条の二十九 (Article 22-29)（間接地方税に関する犯則事件についての通告処分の不履行） — address `art-22-29` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-22-29 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-22-29 - 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. --- ### 第二十二条の二十九（間接地方税に関する犯則事件についての通告処分の不履行） — Non-Compliance with Notification Dispositions in Criminal Tax Cases Concerning Indirect Local Taxes caption: machine translation, not official art-22-29 · https://japanlaw.org/ja/local-tax-act/art-22-29 · https://japanlaw.org/l/325AC0000000226/art-22-29 **第一項** 地方団体の長は、犯則者が前条第一項の通告（同条第三項の規定による更正があつた場合には、当該更正。以下この条において「通告等」という。）を受けた場合において、当該通告等を受けた日の翌日から起算して二十日以内に当該通告の旨を履行しないときは、検察官に告発しなければならない。ただし、当該期間を経過しても告発前に履行した場合は、この限りでない。 art-22-29/par-1 · https://japanlaw.org/ja/local-tax-act/art-22-29/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-29/par-1 In the case where the offender has received the notification referred to in paragraph (1) of the preceding Article (if a correction has been made pursuant to the provisions of paragraph (3) of that Article, that correction; referred to as a "notification, etc." in this Article), if the offender fails to comply with the notification within 20 days counting from the day following the day on which the offender received that notification, etc., the head of a local government must file an accusation with a public prosecutor; provided, however, that this does not apply if the offender complies before the accusation even after that period has elapsed. machine translation, not official **第二項** 犯則者の居所が明らかでないため、若しくは犯則者が通告等に係る書類の受領を拒んだため、又はその他の事由により通告等をすることができないときも、前項と同様とする。 art-22-29/par-2 · https://japanlaw.org/ja/local-tax-act/art-22-29/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-29/par-2 The same applies as in the preceding paragraph when a notification, etc. cannot be given because the residence of the offender is unknown, because the offender has refused to receive the documents pertaining to the notification, etc., or for any other reason. machine translation, not official --- ## Cites - art-22-29/par-1: 前条第一項 → 地方税法 第二十二条の二十八第一項 (Article 22-28, paragraph (1)), art-22-28/par-1 — https://japanlaw.org/ja/local-tax-act/art-22-28/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-28/par-1 - art-22-29/par-1: 同条第三項 → 地方税法 第二十二条の二十八第三項 (Article 22-28, paragraph (3)), art-22-28/par-3 — https://japanlaw.org/ja/local-tax-act/art-22-28/par-3 · https://japanlaw.org/l/325AC0000000226/art-22-28/par-3 - art-22-29/par-1: この条 → 地方税法 第二十二条の二十九 (Article 22-29), art-22-29 — https://japanlaw.org/ja/local-tax-act/art-22-29 · https://japanlaw.org/l/325AC0000000226/art-22-29 - art-22-29/par-2: 前項 → 地方税法 第二十二条の二十九第一項 (Article 22-29, paragraph (1)), art-22-29/par-1 — https://japanlaw.org/ja/local-tax-act/art-22-29/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-29/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 第二十二条の二十八第三項（間接地方税に関する犯則事件についての通告処分等） — https://japanlaw.org/ja/local-tax-act/art-22-28/par-3 · https://japanlaw.org/l/325AC0000000226/art-22-28/par-3 - 地方税法 第二十二条の二十八第五項（間接地方税に関する犯則事件についての通告処分等） — https://japanlaw.org/ja/local-tax-act/art-22-28/par-5 · https://japanlaw.org/l/325AC0000000226/art-22-28/par-5 - 地方税法 第二十二条の二十九第一項（間接地方税に関する犯則事件についての通告処分の不履行） — https://japanlaw.org/ja/local-tax-act/art-22-29/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-29/par-1 - 地方税法 第二十二条の二十九第二項（間接地方税に関する犯則事件についての通告処分の不履行） — https://japanlaw.org/ja/local-tax-act/art-22-29/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-29/par-2 - 地方税法 第二十二条の三十第一項（検察官への引継ぎ） — https://japanlaw.org/ja/local-tax-act/art-22-30/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-30/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_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-20261027T214204-020, 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