# 地方税法 / Local Tax Act — 第七百条の五十七 (Article 700-57) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-700-57. 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: 第七百条の五十七 (Article 700-57)（狩猟税に係る虚偽の申告等に関する罪） — address `art-700-57` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-700-57 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-700-57 - 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. --- ### 第七百条の五十七（狩猟税に係る虚偽の申告等に関する罪） — Offenses Relating to False Returns, etc. for Hunting Tax caption: machine translation, not official art-700-57 · https://japanlaw.org/ja/local-tax-act/art-700-57 · https://japanlaw.org/l/325AC0000000226/art-700-57 **第一項** 前条の規定により申告し、又は報告すべき事項について虚偽の申告又は報告をしたときは、その違反行為をした者は、三十万円以下の罰金に処する。 art-700-57/par-1 · https://japanlaw.org/ja/local-tax-act/art-700-57/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-57/par-1 If a person makes a false return or report on matters to be declared or reported under the preceding Article, the person who committed the violation is punished by a fine of not more than 300,000 yen. machine translation, not official **第二項** 人の代理人又は使用人がその人の狩猟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、その人に対し、同項の刑を科する。 art-700-57/par-2 · https://japanlaw.org/ja/local-tax-act/art-700-57/par-2 · https://japanlaw.org/l/325AC0000000226/art-700-57/par-2 Where the agent or employee of a person has committed the violation set forth in the preceding paragraph in connection with that person's hunting, not only is the offender to be punished, but that person is also to be subject to the penalty prescribed in that paragraph. machine translation, not official --- ## Cites - art-700-57/par-1: 前条 → 地方税法 第七百条の五十六 (Article 700-56), art-700-56 — https://japanlaw.org/ja/local-tax-act/art-700-56 · https://japanlaw.org/l/325AC0000000226/art-700-56 - art-700-57/par-2: 前項 → 地方税法 第七百条の五十七第一項 (Article 700-57, paragraph (1)), art-700-57/par-1 — https://japanlaw.org/ja/local-tax-act/art-700-57/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-57/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 第七百条の五十七第二項（狩猟税に係る虚偽の申告等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-700-57/par-2 · https://japanlaw.org/l/325AC0000000226/art-700-57/par-2 --- ## 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-20261027T202151-176, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-157, 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