# 地方税法 / Local Tax Act — 第三百二十八条の十六 (Article 328-16) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-328-16. 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: 第三百二十八条の十六 (Article 328-16)（脱税、虚偽記載等の罪） — address `art-328-16` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-328-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-328-16 - 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. --- ### 第三百二十八条の十六（脱税、虚偽記載等の罪） — Offenses of Tax Evasion, False Entries, etc. caption: machine translation, not official art-328-16 · https://japanlaw.org/ja/local-tax-act/art-328-16 · https://japanlaw.org/l/325AC0000000226/art-328-16 **第一項** 第三百二十八条の五第二項の規定により徴収して納入すべき分離課税に係る所得割の納入金の全部又は一部を納入しなかつたときは、その違反行為をした者は、十年以下の拘禁刑若しくは二百万円以下の罰金に処し、又はこれを併科する。 art-328-16/par-1 · https://japanlaw.org/ja/local-tax-act/art-328-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-16/par-1 If a person fails to remit all or part of the remittance of the separately taxed income levy that is to be collected and remitted pursuant to Article 328-5, paragraph (2), the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 2,000,000 yen, or both. machine translation, not official **第二項** 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。 art-328-16/par-2 · https://japanlaw.org/ja/local-tax-act/art-328-16/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-16/par-2 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: machine translation, not official **一** 第三百二十八条の十四に規定する特別徴収票をその提出期限までに市町村長に提出せず、又は当該特別徴収票に偽りの記載をして市町村長に提出したとき。 art-328-16/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/art-328-16/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-328-16/par-2/item-1 if the person fails to submit the special collection record prescribed in Article 328-14 to the mayor of the municipality by the deadline for filing it, or submits it to the mayor of the municipality with false entries; machine translation, not official **二** 第三百二十八条の十四に規定する特別徴収票をその交付の期限までに同条に規定する退職手当等の支払を受ける者に交付せず、又は当該特別徴収票に偽りの記載をして当該支払を受ける者に交付したとき。 art-328-16/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/art-328-16/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-328-16/par-2/item-2 if the person fails to deliver the special collection record prescribed in Article 328-14 to the person receiving payment of the severance pay or other such compensation prescribed in that Article by the time limit for its delivery, or delivers it to that person receiving payment with false entries. machine translation, not official **第三項** 第一項の納入しなかつた金額が二百万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、二百万円を超える額でその納入しなかつた金額に相当する額以下の額とすることができる。 art-328-16/par-3 · https://japanlaw.org/ja/local-tax-act/art-328-16/par-3 · https://japanlaw.org/l/325AC0000000226/art-328-16/par-3 Where the amount not remitted under paragraph (1) exceeds 2,000,000 yen, in light of the circumstances, the amount of the fine under that paragraph may, notwithstanding that paragraph, be an amount exceeding 2,000,000 yen and not exceeding the amount equivalent to the amount not remitted. machine translation, not official **第四項** 法人の代表者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第一項又は第二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、当該各項の罰金刑を科する。 art-328-16/par-4 · https://japanlaw.org/ja/local-tax-act/art-328-16/par-4 · https://japanlaw.org/l/325AC0000000226/art-328-16/par-4 If a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation referred to in paragraph (1) or (2) in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in the relevant paragraph is to be imposed on that corporation or person. machine translation, not official **第五項** 前項の規定により第一項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、同項の罪についての時効の期間による。 art-328-16/par-5 · https://japanlaw.org/ja/local-tax-act/art-328-16/par-5 · https://japanlaw.org/l/325AC0000000226/art-328-16/par-5 In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) under the provisions of the preceding paragraph, the period of prescription is the same as that for the offense referred to in paragraph (1). machine translation, not official **第六項** 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第四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。 art-328-16/par-6 · https://japanlaw.org/ja/local-tax-act/art-328-16/par-6 · https://japanlaw.org/l/325AC0000000226/art-328-16/par-6 When paragraph (4) applies to an association or foundation that is not a corporation and has a designated representative or administrator, that representative or administrator represents that association or foundation that is not a corporation and has a designated representative or administrator in its procedural acts, and in addition, the provisions of laws and regulations on criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis. machine translation, not official --- ## Cites - art-328-16/par-1: 第三百二十八条の五第二項 → 地方税法 第三百二十八条の五第二項 (Article 328-5, paragraph (2)), art-328-5/par-2 — https://japanlaw.org/ja/local-tax-act/art-328-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-5/par-2 - art-328-16/par-2/item-1: 第三百二十八条の十四 → 地方税法 第三百二十八条の十四 (Article 328-14), art-328-14 — https://japanlaw.org/ja/local-tax-act/art-328-14 · https://japanlaw.org/l/325AC0000000226/art-328-14 - art-328-16/par-2/item-2: 第三百二十八条の十四 → 地方税法 第三百二十八条の十四 (Article 328-14), art-328-14 — https://japanlaw.org/ja/local-tax-act/art-328-14 · https://japanlaw.org/l/325AC0000000226/art-328-14 - art-328-16/par-3: 第一項 → 地方税法 第三百二十八条の十六第一項 (Article 328-16, paragraph (1)), art-328-16/par-1 — https://japanlaw.org/ja/local-tax-act/art-328-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-16/par-1 - art-328-16/par-4: 第一項 → 地方税法 第三百二十八条の十六第一項 (Article 328-16, paragraph (1)), art-328-16/par-1 — https://japanlaw.org/ja/local-tax-act/art-328-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-16/par-1 - art-328-16/par-4: 第二項 → 地方税法 第三百二十八条の十六第二項 (Article 328-16, paragraph (2)), art-328-16/par-2 — https://japanlaw.org/ja/local-tax-act/art-328-16/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-16/par-2 - art-328-16/par-5: 前項 → 地方税法 第三百二十八条の十六第四項 (Article 328-16, paragraph (4)), art-328-16/par-4 — https://japanlaw.org/ja/local-tax-act/art-328-16/par-4 · https://japanlaw.org/l/325AC0000000226/art-328-16/par-4 - art-328-16/par-5: 第一項 → 地方税法 第三百二十八条の十六第一項 (Article 328-16, paragraph (1)), art-328-16/par-1 — https://japanlaw.org/ja/local-tax-act/art-328-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-16/par-1 - art-328-16/par-6: 第四項 → 地方税法 第三百二十八条の十六第四項 (Article 328-16, paragraph (4)), art-328-16/par-4 — https://japanlaw.org/ja/local-tax-act/art-328-16/par-4 · https://japanlaw.org/l/325AC0000000226/art-328-16/par-4 ## Cited by 7 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 第二百九十九条第二項（市町村民税に係る検査拒否等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-299/par-2 · https://japanlaw.org/l/325AC0000000226/art-299/par-2 - 地方税法 第三百二十八条の十六第三項（脱税、虚偽記載等の罪） — https://japanlaw.org/ja/local-tax-act/art-328-16/par-3 · https://japanlaw.org/l/325AC0000000226/art-328-16/par-3 - 地方税法 第三百二十八条の十六第四項（脱税、虚偽記載等の罪） — https://japanlaw.org/ja/local-tax-act/art-328-16/par-4 · https://japanlaw.org/l/325AC0000000226/art-328-16/par-4 - 地方税法 第三百二十八条の十六第五項（脱税、虚偽記載等の罪） — https://japanlaw.org/ja/local-tax-act/art-328-16/par-5 · https://japanlaw.org/l/325AC0000000226/art-328-16/par-5 - 地方税法 第三百二十八条の十六第六項（脱税、虚偽記載等の罪） — https://japanlaw.org/ja/local-tax-act/art-328-16/par-6 · https://japanlaw.org/l/325AC0000000226/art-328-16/par-6 --- ## 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-20261027T214204-039, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-040, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-123, 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