# 地方税法 / Local Tax Act — 第三百三十二条 (Article 332)

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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: 第三百三十二条 (Article 332)（市町村民税に係る滞納処分に関する罪） — address `art-332`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-332
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-332
- 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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### 第三百三十二条（市町村民税に係る滞納処分に関する罪） — Offenses Relating to Delinquent Tax Collection Procedures for Municipal Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>art-332 · https://japanlaw.org/ja/local-tax-act/art-332 · https://japanlaw.org/l/325AC0000000226/art-332</sup>

    **第一項**  市町村民税の納税者又は特別徴収義務者が滞納処分の執行を免れる目的でその財産を隠蔽し、損壊し、若しくは市町村の不利益に処分し、その財産に係る負担を偽つて増加する行為をし、又はその現状を改変して、その財産の価額を減損し、若しくはその滞納処分に係る滞納処分費を増大させる行為をしたときは、その者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。
    <sup>art-332/par-1 · https://japanlaw.org/ja/local-tax-act/art-332/par-1 · https://japanlaw.org/l/325AC0000000226/art-332/par-1</sup>
    If a taxpayer of municipal inhabitant tax or a special collection agent, for the purpose of evading the execution of a delinquent tax collection procedure, conceals or damages that property or disposes of it to the detriment of the municipality, falsely increases the encumbrances on that property, or alters its current state so as to reduce the value of the property or increase the expenses for the delinquent tax collection procedure relating to that delinquent tax collection procedure, that person is punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.
    <sup>machine translation, not official</sup>

    **第二項**  納税者又は特別徴収義務者の財産を占有する第三者が納税者又は特別徴収義務者に滞納処分の執行を免れさせる目的で前項の行為をしたときも、同項と同様とする。
    <sup>art-332/par-2 · https://japanlaw.org/ja/local-tax-act/art-332/par-2 · https://japanlaw.org/l/325AC0000000226/art-332/par-2</sup>
    The same applies as under the preceding paragraph where a third party in possession of the property of a taxpayer or special collection agent commits the act set forth in the preceding paragraph for the purpose of enabling the taxpayer or special collection agent to evade the execution of the delinquent tax collection procedure.
    <sup>machine translation, not official</sup>

    **第三項**  情を知つて前二項の行為につき納税者若しくは特別徴収義務者又はその財産を占有する第三者の相手方となつたときは、その相手方としてその違反行為をした者は、二年以下の拘禁刑若しくは百五十万円以下の罰金に処し、又はこれを併科する。
    <sup>art-332/par-3 · https://japanlaw.org/ja/local-tax-act/art-332/par-3 · https://japanlaw.org/l/325AC0000000226/art-332/par-3</sup>
    A person who, knowing the circumstances, becomes the counterparty to an act under the preceding two paragraphs by a taxpayer or special collection agent or by a third party in possession of the property, and thereby commits the violation as the counterparty, is to be punished by imprisonment for not more than two years or a fine of not more than 1,500,000 yen, or both.
    <sup>machine translation, not official</sup>

    **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前三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。
    <sup>art-332/par-4 · https://japanlaw.org/ja/local-tax-act/art-332/par-4 · https://japanlaw.org/l/325AC0000000226/art-332/par-4</sup>
    If a representative of a corporation, or an agent, employee or other worker of a corporation or a person, commits a violation prescribed in the preceding three paragraphs in connection with the business or property of that corporation or person, then in addition to punishing the offender, the fine prescribed in the relevant paragraphs is imposed on that corporation or person.
    <sup>machine translation, not official</sup>

    **第五項**  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-332/par-5 · https://japanlaw.org/ja/local-tax-act/art-332/par-5 · https://japanlaw.org/l/325AC0000000226/art-332/par-5</sup>
    When the preceding paragraph 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.
    <sup>machine translation, not official</sup>

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## Cites
- art-332/par-2: 前項 → 地方税法 第三百三十二条第一項 (Article 332, paragraph (1)), art-332/par-1 — https://japanlaw.org/ja/local-tax-act/art-332/par-1 · https://japanlaw.org/l/325AC0000000226/art-332/par-1
- art-332/par-3: 前二項 → 地方税法 第三百三十二条第一項 (Article 332, paragraph (1)), art-332/par-1 — https://japanlaw.org/ja/local-tax-act/art-332/par-1 · https://japanlaw.org/l/325AC0000000226/art-332/par-1
- art-332/par-3: 前二項 → 地方税法 第三百三十二条第二項 (Article 332, paragraph (2)), art-332/par-2 — https://japanlaw.org/ja/local-tax-act/art-332/par-2 · https://japanlaw.org/l/325AC0000000226/art-332/par-2
- art-332/par-4: 前三項 → 地方税法 第三百三十二条第一項 (Article 332, paragraph (1)), art-332/par-1 — https://japanlaw.org/ja/local-tax-act/art-332/par-1 · https://japanlaw.org/l/325AC0000000226/art-332/par-1
- art-332/par-4: 前三項 → 地方税法 第三百三十二条第二項 (Article 332, paragraph (2)), art-332/par-2 — https://japanlaw.org/ja/local-tax-act/art-332/par-2 · https://japanlaw.org/l/325AC0000000226/art-332/par-2
- art-332/par-4: 前三項 → 地方税法 第三百三十二条第三項 (Article 332, paragraph (3)), art-332/par-3 — https://japanlaw.org/ja/local-tax-act/art-332/par-3 · https://japanlaw.org/l/325AC0000000226/art-332/par-3
- art-332/par-5: 前項 → 地方税法 第三百三十二条第四項 (Article 332, paragraph (4)), art-332/par-4 — https://japanlaw.org/ja/local-tax-act/art-332/par-4 · https://japanlaw.org/l/325AC0000000226/art-332/par-4

## Cited by

6 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 第三百三十二条第二項（市町村民税に係る滞納処分に関する罪） — https://japanlaw.org/ja/local-tax-act/art-332/par-2 · https://japanlaw.org/l/325AC0000000226/art-332/par-2
- 地方税法 第三百三十二条第三項（市町村民税に係る滞納処分に関する罪） — https://japanlaw.org/ja/local-tax-act/art-332/par-3 · https://japanlaw.org/l/325AC0000000226/art-332/par-3
- 地方税法 第三百三十二条第四項（市町村民税に係る滞納処分に関する罪） — https://japanlaw.org/ja/local-tax-act/art-332/par-4 · https://japanlaw.org/l/325AC0000000226/art-332/par-4
- 地方税法 第三百三十二条第五項（市町村民税に係る滞納処分に関する罪） — https://japanlaw.org/ja/local-tax-act/art-332/par-5 · https://japanlaw.org/l/325AC0000000226/art-332/par-5

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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-20261027T202151-156, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-156, translated 2026-10-28
- 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-20261027T214204-067, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-103, 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