# 地方税法 / Local Tax Act — 第七十一条の四十三 (Article 71-43)

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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: 第七十一条の四十三 (Article 71-43)（国税徴収法の例による配当割に係る滞納処分に関する虚偽の陳述の罪） — address `art-71-43`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-71-43
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-71-43
- 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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### 第七十一条の四十三（国税徴収法の例による配当割に係る滞納処分に関する虚偽の陳述の罪） — Crime of False Statements in Delinquent Tax Collection Procedures for the Dividend Levy Following the National Tax Collection Act
<sup>caption: machine translation, not official</sup>
<sup>art-71-43 · https://japanlaw.org/ja/local-tax-act/art-71-43 · https://japanlaw.org/l/325AC0000000226/art-71-43</sup>

      **第一項**  第七十一条の四十第六項の場合において、国税徴収法第九十九条の二（同法第百九条第四項において準用する場合を含む。）の規定の例により道府県知事に対して陳述すべき事項について虚偽の陳述をした者は、六月以下の拘禁刑又は五十万円以下の罰金に処する。
      <sup>art-71-43/par-1 · https://japanlaw.org/ja/local-tax-act/art-71-43/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-43/par-1</sup>
      A person who, in the case referred to in Article 71-40, paragraph (6), makes a false statement on matters to be stated to the prefectural governor in the same manner as under the provisions of Article 99-2 of the National Tax Collection Act (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) of that Act) is punished by imprisonment for not more than six months or a fine of not more than 500,000 yen.
      <sup>machine translation, not official</sup>

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## Cites
- art-71-43/par-1: 第七十一条の四十第六項 → 地方税法 第七十一条の四十第六項 (Article 71-40, paragraph (6)), art-71-40/par-6 — https://japanlaw.org/ja/local-tax-act/art-71-40/par-6 · https://japanlaw.org/l/325AC0000000226/art-71-40/par-6
- art-71-43/par-1: 国税徴収法第九十九条の二 → e-Gov law 334AC0000000147, 第九十九条の二 (Article 99-2), art-99-2 — not held in this collection
- art-71-43/par-1: 同法第百九条第四項 → e-Gov law 334AC0000000147, 第百九条第四項 (Article 109, paragraph (4)), art-109/par-4 — not held in this collection

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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-20261027T202151-056, 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