# 地方税法 / Local Tax Act — 第四百八十五条の四 (Article 485-4) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-485-4. 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: 第四百八十五条の四 (Article 485-4)（たばこ税に係る滞納処分に関する罪） — address `art-485-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-485-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-485-4 - 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. --- ### 第四百八十五条の四（たばこ税に係る滞納処分に関する罪） — Offenses Relating to Delinquent Tax Collection Procedures for Tobacco Tax caption: machine translation, not official art-485-4 · https://japanlaw.org/ja/local-tax-act/art-485-4 · https://japanlaw.org/l/325AC0000000226/art-485-4 **第一項** たばこ税の申告納税者又は納税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。 art-485-4/par-1 · https://japanlaw.org/ja/local-tax-act/art-485-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-4/par-1 When a taxpayer filing returns or a taxpayer of tobacco tax, for the purpose of evading the execution of delinquent tax collection procedures, conceals or damages his or her property, disposes of it to the detriment of the municipality, falsely increases the encumbrances on it, or alters its present state, thereby reducing the value of the property or increasing the expenses for the delinquent tax collection procedure relating to it, that person is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both. machine translation, not official **第二項** 申告納税者又は納税者の財産を占有する第三者が申告納税者又は納税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。 art-485-4/par-2 · https://japanlaw.org/ja/local-tax-act/art-485-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-485-4/par-2 The same applies as in the preceding paragraph where a third party in possession of the property of a taxpayer filing returns or a taxpayer commits the act referred to in that paragraph for the purpose of enabling the taxpayer filing returns or taxpayer to evade the execution of delinquent tax collection procedures. machine translation, not official **第三項** 情を知つて前二項の行為につき申告納税者若しくは納税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。 art-485-4/par-3 · https://japanlaw.org/ja/local-tax-act/art-485-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-485-4/par-3 A person who, knowing the circumstances, becomes the counterparty of a taxpayer filing returns or a taxpayer, or of a third party in possession of his or her property, in an act referred to in the preceding two paragraphs, and commits the violation as that 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. 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。 art-485-4/par-4 · https://japanlaw.org/ja/local-tax-act/art-485-4/par-4 · https://japanlaw.org/l/325AC0000000226/art-485-4/par-4 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. machine translation, not official --- ## Cites - art-485-4/par-2: 前項 → 地方税法 第四百八十五条の四第一項 (Article 485-4, paragraph (1)), art-485-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-485-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-4/par-1 - art-485-4/par-3: 前二項 → 地方税法 第四百八十五条の四第一項 (Article 485-4, paragraph (1)), art-485-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-485-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-4/par-1 - art-485-4/par-3: 前二項 → 地方税法 第四百八十五条の四第二項 (Article 485-4, paragraph (2)), art-485-4/par-2 — https://japanlaw.org/ja/local-tax-act/art-485-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-485-4/par-2 - art-485-4/par-4: 前三項 → 地方税法 第四百八十五条の四第一項 (Article 485-4, paragraph (1)), art-485-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-485-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-4/par-1 - art-485-4/par-4: 前三項 → 地方税法 第四百八十五条の四第二項 (Article 485-4, paragraph (2)), art-485-4/par-2 — https://japanlaw.org/ja/local-tax-act/art-485-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-485-4/par-2 - art-485-4/par-4: 前三項 → 地方税法 第四百八十五条の四第三項 (Article 485-4, paragraph (3)), art-485-4/par-3 — https://japanlaw.org/ja/local-tax-act/art-485-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-485-4/par-3 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 第四百八十五条の四第二項（たばこ税に係る滞納処分に関する罪） — https://japanlaw.org/ja/local-tax-act/art-485-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-485-4/par-2 - 地方税法 第四百八十五条の四第三項（たばこ税に係る滞納処分に関する罪） — https://japanlaw.org/ja/local-tax-act/art-485-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-485-4/par-3 - 地方税法 第四百八十五条の四第四項（たばこ税に係る滞納処分に関する罪） — https://japanlaw.org/ja/local-tax-act/art-485-4/par-4 · https://japanlaw.org/l/325AC0000000226/art-485-4/par-4 --- ## 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-20261027T202151-181, 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-20261027T214204-084, 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