# 地方税法 / Local Tax Act — 第七十一条の三十七 (Article 71-37) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-71-37. 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: 第七十一条の三十七 (Article 71-37)（配当割の脱税に関する罪） — address `art-71-37` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-71-37 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-71-37 - 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. --- ### 第七十一条の三十七（配当割の脱税に関する罪） — Offenses Concerning Evasion of the Dividend Levy caption: machine translation, not official art-71-37 · https://japanlaw.org/ja/local-tax-act/art-71-37 · https://japanlaw.org/l/325AC0000000226/art-71-37 **第一項** 第七十一条の三十一第二項の規定により徴収して納入すべき配当割の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、十年以下の拘禁刑若しくは二百万円以下の罰金に処し、又はこれを併科する。 art-71-37/par-1 · https://japanlaw.org/ja/local-tax-act/art-71-37/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-37/par-1 Where a person fails to remit all or part of the remittance of the dividend levy to be collected and remitted pursuant to the provisions of Article 71-31, paragraph (2), the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 2,000,000 yen, or both. machine translation, not official **第二項** 前項の納入しなかつた金額が二百万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、二百万円を超える額でその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-71-37/par-2 · https://japanlaw.org/ja/local-tax-act/art-71-37/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-37/par-2 If the amount not remitted as referred to in the preceding paragraph exceeds 2,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding that paragraph, be an amount exceeding 2,000,000 yen and not exceeding the amount not remitted. machine translation, not official **第三項** 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第一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、同項の罰金刑を科する。 art-71-37/par-3 · https://japanlaw.org/ja/local-tax-act/art-71-37/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-37/par-3 If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in paragraph (1) in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual. machine translation, not official **第四項** 前項の規定により第一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、同項の罪についての時効の期間による。 art-71-37/par-4 · https://japanlaw.org/ja/local-tax-act/art-71-37/par-4 · https://japanlaw.org/l/325AC0000000226/art-71-37/par-4 In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) under the provisions of the preceding paragraph, the period of prescription is the same as that for the offense referred to in paragraph (1). machine translation, not official **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第三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。 art-71-37/par-5 · https://japanlaw.org/ja/local-tax-act/art-71-37/par-5 · https://japanlaw.org/l/325AC0000000226/art-71-37/par-5 When paragraph (3) 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. machine translation, not official --- ## Cites - art-71-37/par-1: 第七十一条の三十一第二項 → 地方税法 第七十一条の三十一第二項 (Article 71-31, paragraph (2)), art-71-31/par-2 — https://japanlaw.org/ja/local-tax-act/art-71-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-31/par-2 - art-71-37/par-2: 前項 → 地方税法 第七十一条の三十七第一項 (Article 71-37, paragraph (1)), art-71-37/par-1 — https://japanlaw.org/ja/local-tax-act/art-71-37/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-37/par-1 - art-71-37/par-3: 第一項 → 地方税法 第七十一条の三十七第一項 (Article 71-37, paragraph (1)), art-71-37/par-1 — https://japanlaw.org/ja/local-tax-act/art-71-37/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-37/par-1 - art-71-37/par-4: 前項 → 地方税法 第七十一条の三十七第三項 (Article 71-37, paragraph (3)), art-71-37/par-3 — https://japanlaw.org/ja/local-tax-act/art-71-37/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-37/par-3 - art-71-37/par-4: 第一項 → 地方税法 第七十一条の三十七第一項 (Article 71-37, paragraph (1)), art-71-37/par-1 — https://japanlaw.org/ja/local-tax-act/art-71-37/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-37/par-1 - art-71-37/par-5: 第三項 → 地方税法 第七十一条の三十七第三項 (Article 71-37, paragraph (3)), art-71-37/par-3 — https://japanlaw.org/ja/local-tax-act/art-71-37/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-37/par-3 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 地方税法 第二十四条の二第一項（法人課税信託の受託者に関するこの節の規定の適用等） — https://japanlaw.org/ja/local-tax-act/art-24-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-24-2/par-1 - 地方税法 第二十七条第二項（道府県民税に係る検査拒否等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-27/par-2 · https://japanlaw.org/l/325AC0000000226/art-27/par-2 - 地方税法 第七十一条の三十七第二項（配当割の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-71-37/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-37/par-2 - 地方税法 第七十一条の三十七第三項（配当割の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-71-37/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-37/par-3 - 地方税法 第七十一条の三十七第四項（配当割の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-71-37/par-4 · https://japanlaw.org/l/325AC0000000226/art-71-37/par-4 - 地方税法 第七十一条の三十七第五項（配当割の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-71-37/par-5 · https://japanlaw.org/l/325AC0000000226/art-71-37/par-5 --- ## 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-20261027T214204-040, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-043, 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