# 地方税法 / Local Tax Act — 第二十七条 (Article 27)

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- 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: 第二十七条 (Article 27)（道府県民税に係る検査拒否等に関する罪） — address `art-27`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-27
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-27
- 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.

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### 第二十七条（道府県民税に係る検査拒否等に関する罪） — Offenses Relating to Refusal of Inspection, etc. Concerning Prefectural Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>art-27 · https://japanlaw.org/ja/local-tax-act/art-27 · https://japanlaw.org/l/325AC0000000226/art-27</sup>

    **第一項**  次の各号のいずれかに該当する場合には、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。
    <sup>art-27/par-1 · https://japanlaw.org/ja/local-tax-act/art-27/par-1 · https://japanlaw.org/l/325AC0000000226/art-27/par-1</sup>
    In a case that falls under any of the following items, 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:
    <sup>machine translation, not official</sup>

      **一**  前条の規定による帳簿書類その他の物件の検査を拒み、妨げ、又は忌避したとき。
      <sup>art-27/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-27/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-27/par-1/item-1</sup>
      if the person refuses, obstructs or evades an inspection of books, documents or other articles under the provisions of the preceding Article;
      <sup>machine translation, not official</sup>

      **二**  前条第一項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応ぜず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
      <sup>art-27/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-27/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-27/par-1/item-2</sup>
      if the person, without justifiable grounds, fails to comply with a request to present or submit articles under the provisions of paragraph (1) of the preceding Article, or presents or submits books, documents or other articles (including copies thereof) containing false entries or records;
      <sup>machine translation, not official</sup>

      **三**  前条の規定による徴税吏員の質問に対し答弁をしないとき、又は虚偽の答弁をしたとき。
      <sup>art-27/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-27/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-27/par-1/item-3</sup>
      When a person fails to answer questions put by a tax collection official under the preceding Article, or gives a false answer.
      <sup>machine translation, not official</sup>

    **第二項**  法人（法人でない社団又は財団で代表者又は管理人の定めのあるもの（人格のない社団等を除く。以下この項において「その他の社団等」という。）を含む。以下この項、第六十九条第四項、第七十条第二項、第七十一条の十六第三項及び第四項、第七十一条の二十第四項、第七十一条の二十一第二項、第七十一条の三十七第三項及び第四項、第七十一条の四十一第四項、第七十一条の四十二第二項、第七十一条の六十一第四項並びに第七十一条の六十二第二項において同じ。）の代表者（人格のない社団等の管理人及びその他の社団等の代表者又は管理人を含む。第六十九条第四項、第七十条第二項、第七十一条の十六第三項、第七十一条の二十第四項、第七十一条の二十一第二項、第七十一条の三十七第三項、第七十一条の四十一第四項、第七十一条の四十二第二項、第七十一条の六十一第四項及び第七十一条の六十二第二項において同じ。）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場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
    <sup>art-27/par-2 · https://japanlaw.org/ja/local-tax-act/art-27/par-2 · https://japanlaw.org/l/325AC0000000226/art-27/par-2</sup>
    If the representative of a corporation (including an unincorporated association or foundation for which a representative or administrator has been designated (excluding an association or foundation without juridical personality; hereinafter in this paragraph referred to as an "other association, etc."); hereinafter the same applies in this paragraph, Article 69, paragraph (4), Article 70, paragraph (2), Article 71-16, paragraphs (3) and (4), Article 71-20, paragraph (4), Article 71-21, paragraph (2), Article 71-37, paragraphs (3) and (4), Article 71-41, paragraph (4), Article 71-42, paragraph (2), Article 71-61, paragraph (4) and Article 71-62, paragraph (2)) (including the administrator of an association or foundation without juridical personality and the representative or administrator of an other association, etc.; the same applies in Article 69, paragraph (4), Article 70, paragraph (2), Article 71-16, paragraph (3), Article 71-20, paragraph (4), Article 71-21, paragraph (2), Article 71-37, paragraph (3), Article 71-41, paragraph (4), Article 71-42, paragraph (2), Article 71-61, paragraph (4) and Article 71-62, paragraph (2)), or an agent, employee or other worker of a corporation or a person, has committed the violation referred to 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 to be imposed on that corporation or person.
    <sup>machine translation, not official</sup>

    **第三項**  法人でない社団又は財団で代表者又は管理人の定めのあるもの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当該法人でない社団又は財団で代表者又は管理人の定めのあるものを代表するほか、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。
    <sup>art-27/par-3 · https://japanlaw.org/ja/local-tax-act/art-27/par-3 · https://japanlaw.org/l/325AC0000000226/art-27/par-3</sup>
    If the preceding paragraph applies to an unincorporated association or foundation for which a representative or administrator has been designated, in addition to its representative or administrator representing that association or foundation in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.
    <sup>machine translation, not official</sup>

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## Cites
- art-27/par-1/item-1: 前条 → 地方税法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/local-tax-act/art-26 · https://japanlaw.org/l/325AC0000000226/art-26
- art-27/par-1/item-2: 前条第一項 → 地方税法 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/ja/local-tax-act/art-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-26/par-1
- art-27/par-1/item-3: 前条 → 地方税法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/local-tax-act/art-26 · https://japanlaw.org/l/325AC0000000226/art-26
- art-27/par-2: この項 → 地方税法 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — https://japanlaw.org/ja/local-tax-act/art-27/par-2 · https://japanlaw.org/l/325AC0000000226/art-27/par-2
- art-27/par-2: 第六十九条第四項 → 地方税法 第六十九条第四項 (Article 69, paragraph (4)), art-69/par-4 — https://japanlaw.org/ja/local-tax-act/art-69/par-4 · https://japanlaw.org/l/325AC0000000226/art-69/par-4
- art-27/par-2: 第七十条第二項 → 地方税法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/ja/local-tax-act/art-70/par-2 · https://japanlaw.org/l/325AC0000000226/art-70/par-2
- art-27/par-2: 第七十一条の十六第三項 → 地方税法 第七十一条の十六第三項 (Article 71-16, paragraph (3)), art-71-16/par-3 — https://japanlaw.org/ja/local-tax-act/art-71-16/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-16/par-3
- art-27/par-2: 第四項 → 地方税法 第七十一条の十六第四項 (Article 71-16, paragraph (4)), art-71-16/par-4 — https://japanlaw.org/ja/local-tax-act/art-71-16/par-4 · https://japanlaw.org/l/325AC0000000226/art-71-16/par-4
- art-27/par-2: 第七十一条の二十第四項 → 地方税法 第七十一条の二十第四項 (Article 71-20, paragraph (4)), art-71-20/par-4 — https://japanlaw.org/ja/local-tax-act/art-71-20/par-4 · https://japanlaw.org/l/325AC0000000226/art-71-20/par-4
- art-27/par-2: 第七十一条の二十一第二項 → 地方税法 第七十一条の二十一第二項 (Article 71-21, paragraph (2)), art-71-21/par-2 — https://japanlaw.org/ja/local-tax-act/art-71-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-21/par-2
- art-27/par-2: 第七十一条の三十七第三項 → 地方税法 第七十一条の三十七第三項 (Article 71-37, paragraph (3)), art-71-37/par-3 — https://japanlaw.org/ja/local-tax-act/art-71-37/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-37/par-3
- art-27/par-2: 第四項 → 地方税法 第七十一条の三十七第四項 (Article 71-37, paragraph (4)), art-71-37/par-4 — https://japanlaw.org/ja/local-tax-act/art-71-37/par-4 · https://japanlaw.org/l/325AC0000000226/art-71-37/par-4
- art-27/par-2: 第七十一条の四十一第四項 → 地方税法 第七十一条の四十一第四項 (Article 71-41, paragraph (4)), art-71-41/par-4 — https://japanlaw.org/ja/local-tax-act/art-71-41/par-4 · https://japanlaw.org/l/325AC0000000226/art-71-41/par-4
- art-27/par-2: 第七十一条の四十二第二項 → 地方税法 第七十一条の四十二第二項 (Article 71-42, paragraph (2)), art-71-42/par-2 — https://japanlaw.org/ja/local-tax-act/art-71-42/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-42/par-2
- art-27/par-2: 第七十一条の六十一第四項 → 地方税法 第七十一条の六十一第四項 (Article 71-61, paragraph (4)), art-71-61/par-4 — https://japanlaw.org/ja/local-tax-act/art-71-61/par-4 · https://japanlaw.org/l/325AC0000000226/art-71-61/par-4
- art-27/par-2: 第七十一条の六十二第二項 → 地方税法 第七十一条の六十二第二項 (Article 71-62, paragraph (2)), art-71-62/par-2 — https://japanlaw.org/ja/local-tax-act/art-71-62/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-62/par-2
- art-27/par-2: 前項 → 地方税法 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/ja/local-tax-act/art-27/par-1 · https://japanlaw.org/l/325AC0000000226/art-27/par-1
- art-27/par-3: 前項 → 地方税法 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — https://japanlaw.org/ja/local-tax-act/art-27/par-2 · https://japanlaw.org/l/325AC0000000226/art-27/par-2

## Cited by

4 provisions cite this one. No official source publishes this direction.

- 地方税法 第二十四条の二第一項（法人課税信託の受託者に関するこの節の規定の適用等） — https://japanlaw.org/ja/local-tax-act/art-24-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-24-2/par-1
- 地方税法 第二十六条第一項（徴税吏員の道府県民税に関する調査に係る質問検査権） — https://japanlaw.org/ja/local-tax-act/art-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-26/par-1
- 地方税法 第二十七条第二項（道府県民税に係る検査拒否等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-27/par-2 · https://japanlaw.org/l/325AC0000000226/art-27/par-2
- 地方税法 第二十七条第三項（道府県民税に係る検査拒否等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-27/par-3 · https://japanlaw.org/l/325AC0000000226/art-27/par-3

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## 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-20261027T214204-024, 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