# 地方税法 / Local Tax Act — 第七百一条の六十六 (Article 701-66)

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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: 第七百一条の六十六 (Article 701-66)（事業所税に係る滞納処分に関する罪） — address `art-701-66`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-701-66
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-701-66
- 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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### 第七百一条の六十六（事業所税に係る滞納処分に関する罪） — Offenses Relating to Delinquent Tax Collection Procedures for Business Office Tax
<sup>caption: machine translation, not official</sup>
<sup>art-701-66 · https://japanlaw.org/ja/local-tax-act/art-701-66 · https://japanlaw.org/l/325AC0000000226/art-701-66</sup>

    **第一項**  事業所税の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、若しくは指定都市等の不利益に処分し、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-701-66/par-1 · https://japanlaw.org/ja/local-tax-act/art-701-66/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-66/par-1</sup>
    If a taxpayer of business office tax, for the purpose of evading the execution of a delinquent tax collection procedure, conceals or damages property, disposes of it to the detriment of the designated city, etc., falsely increases the encumbrances on it, or alters its condition so as to reduce its value, or increases the expenses for the delinquent tax collection procedure relating to that delinquent tax collection procedure, 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.
    <sup>machine translation, not official</sup>

    **第二項**  納税者の財産を占有する第三者が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。
    <sup>art-701-66/par-2 · https://japanlaw.org/ja/local-tax-act/art-701-66/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-66/par-2</sup>
    The same applies where a third party in possession of the property of a taxpayer commits an act referred to in the preceding paragraph for the purpose of enabling the taxpayer to evade the execution of a 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-701-66/par-3 · https://japanlaw.org/ja/local-tax-act/art-701-66/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-66/par-3</sup>
    If a person, knowing the circumstances, becomes the counterparty of the taxpayer or of the third party in possession of the property in an act referred to in the preceding two paragraphs, the person who committed 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-701-66/par-4 · https://japanlaw.org/ja/local-tax-act/art-701-66/par-4 · https://japanlaw.org/l/325AC0000000226/art-701-66/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**  人格のない社団等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人格のない社団等を代表するほか、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-701-66/par-5 · https://japanlaw.org/ja/local-tax-act/art-701-66/par-5 · https://japanlaw.org/l/325AC0000000226/art-701-66/par-5</sup>
    Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, in addition to the representative or administrator of the association or foundation without juridical personality representing it in its procedural acts, the provisions of laws and regulations concerning 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-701-66/par-2: 前項 → 地方税法 第七百一条の六十六第一項 (Article 701-66, paragraph (1)), art-701-66/par-1 — https://japanlaw.org/ja/local-tax-act/art-701-66/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-66/par-1
- art-701-66/par-3: 前二項 → 地方税法 第七百一条の六十六第一項 (Article 701-66, paragraph (1)), art-701-66/par-1 — https://japanlaw.org/ja/local-tax-act/art-701-66/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-66/par-1
- art-701-66/par-3: 前二項 → 地方税法 第七百一条の六十六第二項 (Article 701-66, paragraph (2)), art-701-66/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-66/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-66/par-2
- art-701-66/par-4: 前三項 → 地方税法 第七百一条の六十六第一項 (Article 701-66, paragraph (1)), art-701-66/par-1 — https://japanlaw.org/ja/local-tax-act/art-701-66/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-66/par-1
- art-701-66/par-4: 前三項 → 地方税法 第七百一条の六十六第二項 (Article 701-66, paragraph (2)), art-701-66/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-66/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-66/par-2
- art-701-66/par-4: 前三項 → 地方税法 第七百一条の六十六第三項 (Article 701-66, paragraph (3)), art-701-66/par-3 — https://japanlaw.org/ja/local-tax-act/art-701-66/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-66/par-3
- art-701-66/par-5: 前項 → 地方税法 第七百一条の六十六第四項 (Article 701-66, paragraph (4)), art-701-66/par-4 — https://japanlaw.org/ja/local-tax-act/art-701-66/par-4 · https://japanlaw.org/l/325AC0000000226/art-701-66/par-4

## Cited by

5 provisions cite this one. No official source publishes this direction.

- 地方税法 第七百一条の三十六第二項（事業所税に係る検査拒否等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-701-36/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-36/par-2
- 地方税法 第七百一条の六十六第二項（事業所税に係る滞納処分に関する罪） — https://japanlaw.org/ja/local-tax-act/art-701-66/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-66/par-2
- 地方税法 第七百一条の六十六第三項（事業所税に係る滞納処分に関する罪） — https://japanlaw.org/ja/local-tax-act/art-701-66/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-66/par-3
- 地方税法 第七百一条の六十六第四項（事業所税に係る滞納処分に関する罪） — https://japanlaw.org/ja/local-tax-act/art-701-66/par-4 · https://japanlaw.org/l/325AC0000000226/art-701-66/par-4
- 地方税法 第七百一条の六十六第五項（事業所税に係る滞納処分に関する罪） — https://japanlaw.org/ja/local-tax-act/art-701-66/par-5 · https://japanlaw.org/l/325AC0000000226/art-701-66/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-20261027T214204-024, 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-20261027T214204-165, 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