# 地方税法 / Local Tax Act — 第三十条 (Article 30)

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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: 第三十条 (Article 30)（法人の道府県民税の納税管理人に係る虚偽の申告等に関する罪） — address `art-30`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-30
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-30
- 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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### 第三十条（法人の道府県民税の納税管理人に係る虚偽の申告等に関する罪） — Offenses Relating to False Reports, etc. Concerning Tax Agents for Corporate Prefectural Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>art-30 · https://japanlaw.org/ja/local-tax-act/art-30 · https://japanlaw.org/l/325AC0000000226/art-30</sup>

    **第一項**  前条第一項の規定により申告すべき納税管理人について虚偽の申告をし、又は偽りその他不正の手段により同項の承認若しくは同条第二項の認定を受けたときは、その違反行為をした者は、三十万円以下の罰金に処する。
    <sup>art-30/par-1 · https://japanlaw.org/ja/local-tax-act/art-30/par-1 · https://japanlaw.org/l/325AC0000000226/art-30/par-1</sup>
    If a person makes a false report concerning a tax agent to be reported under the provisions of paragraph (1) of the preceding Article, or obtains the approval under that paragraph or the certification under paragraph (2) of that Article by deceit or other wrongful means, the person who committed the violation is to be punished by a fine of not more than 300,000 yen.
    <sup>machine translation, not official</sup>

    **第二項**  法人の代表者（人格のない社団等の管理人を含む。）又は代理人、使用人その他の従業者がその法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、その法人に対し、同項の刑を科する。
    <sup>art-30/par-2 · https://japanlaw.org/ja/local-tax-act/art-30/par-2 · https://japanlaw.org/l/325AC0000000226/art-30/par-2</sup>
    If a representative of a corporation (including the administrator of an association or foundation without juridical personality), or an agent, employee or other worker, has committed the violation referred to in the preceding paragraph in connection with the business or property of that corporation, in addition to punishing the offender, the penalty prescribed in that paragraph is to be imposed on that corporation.
    <sup>machine translation, not official</sup>

    **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当該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。
    <sup>art-30/par-3 · https://japanlaw.org/ja/local-tax-act/art-30/par-3 · https://japanlaw.org/l/325AC0000000226/art-30/par-3</sup>
    Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, in addition to the representative or administrator of the association or foundation without juridical personality representing it 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-30/par-1: 前条第一項 → 地方税法 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — https://japanlaw.org/ja/local-tax-act/art-29/par-1 · https://japanlaw.org/l/325AC0000000226/art-29/par-1
- art-30/par-1: 同条第二項 → 地方税法 第二十九条第二項 (Article 29, paragraph (2)), art-29/par-2 — https://japanlaw.org/ja/local-tax-act/art-29/par-2 · https://japanlaw.org/l/325AC0000000226/art-29/par-2
- art-30/par-2: 前項 → 地方税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/local-tax-act/art-30/par-1 · https://japanlaw.org/l/325AC0000000226/art-30/par-1
- art-30/par-3: 前項 → 地方税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/ja/local-tax-act/art-30/par-2 · https://japanlaw.org/l/325AC0000000226/art-30/par-2

## Cited by

3 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 第三十条第二項（法人の道府県民税の納税管理人に係る虚偽の申告等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-30/par-2 · https://japanlaw.org/l/325AC0000000226/art-30/par-2
- 地方税法 第三十条第三項（法人の道府県民税の納税管理人に係る虚偽の申告等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-30/par-3 · https://japanlaw.org/l/325AC0000000226/art-30/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