# 地方税法 / Local Tax Act — 第六百九十一条 (Article 691) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-691. 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: 第六百九十一条 (Article 691)（市町村法定外普通税の脱税に関する罪） — address `art-691` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-691 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-691 - 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. --- ### 第六百九十一条（市町村法定外普通税の脱税に関する罪） — Crimes of Tax Evasion concerning Municipal Non-Statutory Ordinary Tax caption: machine translation, not official art-691 · https://japanlaw.org/ja/local-tax-act/art-691 · https://japanlaw.org/l/325AC0000000226/art-691 **第一項** 偽りその他不正の行為により市町村法定外普通税の全部又は一部を免れたときは、その違反行為をした者は、五年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。 art-691/par-1 · https://japanlaw.org/ja/local-tax-act/art-691/par-1 · https://japanlaw.org/l/325AC0000000226/art-691/par-1 If a person evades all or part of municipal non-statutory ordinary tax by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 1,000,000 yen, or both. machine translation, not official **第二項** 第六百八十五条第二項の規定により徴収して納入すべき市町村法定外普通税に係る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、五年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。 art-691/par-2 · https://japanlaw.org/ja/local-tax-act/art-691/par-2 · https://japanlaw.org/l/325AC0000000226/art-691/par-2 If a person fails to remit all or part of the remittance relating to municipal non-statutory ordinary tax that is to be collected and remitted under Article 685, paragraph (2), the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 1,000,000 yen, or both. machine translation, not official **第三項** 第一項の免れた税額又は前項の納入しなかつた金額が百万円を超える場合には、情状により、当該各項の罰金の額は、当該各項の規定にかかわらず、百万円を超える額でその免れた税額又は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-691/par-3 · https://japanlaw.org/ja/local-tax-act/art-691/par-3 · https://japanlaw.org/l/325AC0000000226/art-691/par-3 Where the amount of tax evaded under paragraph (1) or the amount not remitted under the preceding paragraph exceeds 1,000,000 yen, depending on the circumstances the amount of the fine under each of those paragraphs may, notwithstanding those provisions, be an amount exceeding 1,000,000 yen that is not more than the amount equivalent to the amount of tax evaded or the amount not remitted. machine translation, not official **第四項** 第一項に規定するもののほか、第六百八十一条の規定により申告し、又は報告すべき事項について申告又は報告をしないことにより、市町村法定外普通税の全部又は一部を免れたときは、その違反行為をした者は、三年以下の拘禁刑若しくは五十万円以下の罰金に処し、又はこれを併科する。 art-691/par-4 · https://japanlaw.org/ja/local-tax-act/art-691/par-4 · https://japanlaw.org/l/325AC0000000226/art-691/par-4 In addition to what is prescribed in paragraph (1), if a person evades all or part of municipal non-statutory ordinary tax by failing to file or report matters that are to be filed or reported under Article 681, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 500,000 yen, or both. machine translation, not official **第五項** 前項の免れた税額が五十万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、五十万円を超える額でその免れた税額に相当する額以下の額とすることができる。 art-691/par-5 · https://japanlaw.org/ja/local-tax-act/art-691/par-5 · https://japanlaw.org/l/325AC0000000226/art-691/par-5 Where the amount of tax evaded as referred to in the preceding paragraph exceeds 500,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding the provisions of that paragraph, be an amount exceeding 500,000 yen and not exceeding the amount equivalent to the amount of tax evaded. machine translation, not official **第六項** 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に関して第一項、第二項又は第四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-691/par-6 · https://japanlaw.org/ja/local-tax-act/art-691/par-6 · https://japanlaw.org/l/325AC0000000226/art-691/par-6 Where a representative of a juridical person, or an agent, employee or other worker of a juridical person or an individual, commits a violation under paragraph (1), (2) or (4) in connection with the business of that juridical person or individual, in addition to punishing the offender, the fine prescribed in the relevant paragraph is also imposed on that juridical person or individual. machine translation, not official **第七項** 前項の規定により第一項又は第二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、これらの項の罪についての時効の期間による。 art-691/par-7 · https://japanlaw.org/ja/local-tax-act/art-691/par-7 · https://japanlaw.org/l/325AC0000000226/art-691/par-7 In the case where a fine is imposed on a juridical person or individual pursuant to the preceding paragraph for a violation referred to in paragraph (1) or (2), the period of prescription is governed by the period of prescription for the offenses under those paragraphs. machine translation, not official --- ## Cites - art-691/par-2: 第六百八十五条第二項 → 地方税法 第六百八十五条第二項 (Article 685, paragraph (2)), art-685/par-2 — https://japanlaw.org/ja/local-tax-act/art-685/par-2 · https://japanlaw.org/l/325AC0000000226/art-685/par-2 - art-691/par-3: 第一項 → 地方税法 第六百九十一条第一項 (Article 691, paragraph (1)), art-691/par-1 — https://japanlaw.org/ja/local-tax-act/art-691/par-1 · https://japanlaw.org/l/325AC0000000226/art-691/par-1 - art-691/par-3: 前項 → 地方税法 第六百九十一条第二項 (Article 691, paragraph (2)), art-691/par-2 — https://japanlaw.org/ja/local-tax-act/art-691/par-2 · https://japanlaw.org/l/325AC0000000226/art-691/par-2 - art-691/par-4: 第一項 → 地方税法 第六百九十一条第一項 (Article 691, paragraph (1)), art-691/par-1 — https://japanlaw.org/ja/local-tax-act/art-691/par-1 · https://japanlaw.org/l/325AC0000000226/art-691/par-1 - art-691/par-4: 第六百八十一条 → 地方税法 第六百八十一条 (Article 681), art-681 — https://japanlaw.org/ja/local-tax-act/art-681 · https://japanlaw.org/l/325AC0000000226/art-681 - art-691/par-5: 前項 → 地方税法 第六百九十一条第四項 (Article 691, paragraph (4)), art-691/par-4 — https://japanlaw.org/ja/local-tax-act/art-691/par-4 · https://japanlaw.org/l/325AC0000000226/art-691/par-4 - art-691/par-6: 第一項 → 地方税法 第六百九十一条第一項 (Article 691, paragraph (1)), art-691/par-1 — https://japanlaw.org/ja/local-tax-act/art-691/par-1 · https://japanlaw.org/l/325AC0000000226/art-691/par-1 - art-691/par-6: 第二項 → 地方税法 第六百九十一条第二項 (Article 691, paragraph (2)), art-691/par-2 — https://japanlaw.org/ja/local-tax-act/art-691/par-2 · https://japanlaw.org/l/325AC0000000226/art-691/par-2 - art-691/par-6: 第四項 → 地方税法 第六百九十一条第四項 (Article 691, paragraph (4)), art-691/par-4 — https://japanlaw.org/ja/local-tax-act/art-691/par-4 · https://japanlaw.org/l/325AC0000000226/art-691/par-4 - art-691/par-7: 前項 → 地方税法 第六百九十一条第六項 (Article 691, paragraph (6)), art-691/par-6 — https://japanlaw.org/ja/local-tax-act/art-691/par-6 · https://japanlaw.org/l/325AC0000000226/art-691/par-6 - art-691/par-7: 第一項 → 地方税法 第六百九十一条第一項 (Article 691, paragraph (1)), art-691/par-1 — https://japanlaw.org/ja/local-tax-act/art-691/par-1 · https://japanlaw.org/l/325AC0000000226/art-691/par-1 - art-691/par-7: 第二項 → 地方税法 第六百九十一条第二項 (Article 691, paragraph (2)), art-691/par-2 — https://japanlaw.org/ja/local-tax-act/art-691/par-2 · https://japanlaw.org/l/325AC0000000226/art-691/par-2 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 第六百九十一条第三項（市町村法定外普通税の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-691/par-3 · https://japanlaw.org/l/325AC0000000226/art-691/par-3 - 地方税法 第六百九十一条第四項（市町村法定外普通税の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-691/par-4 · https://japanlaw.org/l/325AC0000000226/art-691/par-4 - 地方税法 第六百九十一条第五項（市町村法定外普通税の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-691/par-5 · https://japanlaw.org/l/325AC0000000226/art-691/par-5 - 地方税法 第六百九十一条第六項（市町村法定外普通税の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-691/par-6 · https://japanlaw.org/l/325AC0000000226/art-691/par-6 - 地方税法 第六百九十一条第七項（市町村法定外普通税の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-691/par-7 · https://japanlaw.org/l/325AC0000000226/art-691/par-7 --- ## 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-20261027T202151-196, 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-20261027T202151-196, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-079, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-092, 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