# 地方税法 / Local Tax Act — 第三百十七条の四 (Article 317-4) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-317-4. 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: 第三百十七条の四 (Article 317-4)（市町村民税に係る虚偽の申告に関する罪） — address `art-317-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-317-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-317-4 - 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. --- ### 第三百十七条の四（市町村民税に係る虚偽の申告に関する罪） — Offenses Concerning False Returns Pertaining to Municipal Inhabitant Tax caption: machine translation, not official art-317-4 · https://japanlaw.org/ja/local-tax-act/art-317-4 · https://japanlaw.org/l/325AC0000000226/art-317-4 **第一項** 第三百十七条の二第一項から第五項までの規定により提出すべき申告書に虚偽の記載をして提出したとき、又は同条第八項若しくは第九項の規定により申告すべき事項について虚偽の申告をしたときは、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-317-4/par-1 · https://japanlaw.org/ja/local-tax-act/art-317-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-4/par-1 Where a person has submitted a return required to be submitted under Article 317-2, paragraphs (1) through (5) with a false statement in it, or has made a false declaration of the matters to be declared under paragraph (8) or (9) of that Article, 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。 art-317-4/par-2 · https://japanlaw.org/ja/local-tax-act/art-317-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-317-4/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, has committed the violation under 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. 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。 art-317-4/par-3 · https://japanlaw.org/ja/local-tax-act/art-317-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-4/par-3 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. machine translation, not official --- ## Cites - art-317-4/par-1: 第三百十七条の二第一項から第五項まで → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1 - art-317-4/par-1: 第三百十七条の二第一項から第五項まで → 地方税法 第三百十七条の二第二項 (Article 317-2, paragraph (2)), art-317-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-2 - art-317-4/par-1: 第三百十七条の二第一項から第五項まで → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-3 - art-317-4/par-1: 第三百十七条の二第一項から第五項まで → 地方税法 第三百十七条の二第四項 (Article 317-2, paragraph (4)), art-317-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-4 - art-317-4/par-1: 第三百十七条の二第一項から第五項まで → 地方税法 第三百十七条の二第五項 (Article 317-2, paragraph (5)), art-317-2/par-5 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-5 - art-317-4/par-1: 同条第八項 → 地方税法 第三百十七条の二第八項 (Article 317-2, paragraph (8)), art-317-2/par-8 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-8 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-8 - art-317-4/par-1: 第九項 → 地方税法 第三百十七条の二第九項 (Article 317-2, paragraph (9)), art-317-2/par-9 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-9 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-9 - art-317-4/par-2: 前項 → 地方税法 第三百十七条の四第一項 (Article 317-4, paragraph (1)), art-317-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-317-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-4/par-1 - art-317-4/par-3: 前項 → 地方税法 第三百十七条の四第二項 (Article 317-4, paragraph (2)), art-317-4/par-2 — https://japanlaw.org/ja/local-tax-act/art-317-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-317-4/par-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 第四十一条第四項（個人の道府県民税の賦課徴収） — https://japanlaw.org/ja/local-tax-act/art-41/par-4 · https://japanlaw.org/l/325AC0000000226/art-41/par-4 - 地方税法 第二百九十四条の二第一項（法人課税信託の受託者に関するこの節の規定の適用） — https://japanlaw.org/ja/local-tax-act/art-294-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-294-2/par-1 - 地方税法 第三百十七条の四第二項（市町村民税に係る虚偽の申告に関する罪） — https://japanlaw.org/ja/local-tax-act/art-317-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-317-4/par-2 - 地方税法 第三百十七条の四第三項（市町村民税に係る虚偽の申告に関する罪） — https://japanlaw.org/ja/local-tax-act/art-317-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-4/par-3 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-112, 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