# 地方税法 / Local Tax Act — 第七十二条の百九 (Article 72-109) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-72-109. 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: 第七十二条の百九 (Article 72-109)（貨物割の脱税に関する罪） — address `art-72-109` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-109 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-109 - 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. --- ### 第七十二条の百九（貨物割の脱税に関する罪） — Offenses Concerning Evasion of the Cargo Levy caption: machine translation, not official art-72-109 · https://japanlaw.org/ja/local-tax-act/art-72-109 · https://japanlaw.org/l/325AC0000000226/art-72-109 **第一項** 偽りその他不正の行為により貨物割の全部又は一部を免れ、又は免れようとしたときは、その違反行為をした者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。 art-72-109/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-109/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-109/par-1 If a person has evaded or attempted to evade all or part of the cargo levy by deception or other wrongful acts, 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 10,000,000 yen, or both. machine translation, not official **第二項** 前項の免れ、又は免れようとした税額の十倍が千万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、千万円を超える額でその免れ、又は免れようとした税額の十倍に相当する額以下の額とすることができる。 art-72-109/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-109/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-109/par-2 If ten times the tax amount evaded or attempted to be evaded under the preceding paragraph exceeds 10,000,000 yen, the amount of the fine under that paragraph may, in light of the circumstances and notwithstanding the provisions of that paragraph, be an amount exceeding 10,000,000 yen and not more than the amount equivalent to ten times the tax amount evaded or attempted to be evaded. 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-72-109/par-3 · https://japanlaw.org/ja/local-tax-act/art-72-109/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-109/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-72-109/par-4 · https://japanlaw.org/ja/local-tax-act/art-72-109/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-109/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** 人格のない社団等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。 art-72-109/par-5 · https://japanlaw.org/ja/local-tax-act/art-72-109/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-109/par-5 If the provisions of paragraph (3) apply to an association or foundation without juridical personality, its representative or administrator represents that association or foundation without juridical personality in its procedural acts, and the provisions of laws on criminal proceedings applicable where a corporation is the defendant or suspect apply mutatis mutandis. machine translation, not official --- ## Cites - art-72-109/par-2: 前項 → 地方税法 第七十二条の百九第一項 (Article 72-109, paragraph (1)), art-72-109/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-109/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-109/par-1 - art-72-109/par-3: 第一項 → 地方税法 第七十二条の百九第一項 (Article 72-109, paragraph (1)), art-72-109/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-109/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-109/par-1 - art-72-109/par-4: 前項 → 地方税法 第七十二条の百九第三項 (Article 72-109, paragraph (3)), art-72-109/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-109/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-109/par-3 - art-72-109/par-4: 第一項 → 地方税法 第七十二条の百九第一項 (Article 72-109, paragraph (1)), art-72-109/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-109/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-109/par-1 - art-72-109/par-5: 第三項 → 地方税法 第七十二条の百九第三項 (Article 72-109, paragraph (3)), art-72-109/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-109/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-109/par-3 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 第七十二条の八十の二第一項（法人課税信託等の受託者に関するこの節の規定の適用） — https://japanlaw.org/ja/local-tax-act/art-72-80-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-80-2/par-1 - 地方税法 第七十二条の八十五第二項（譲渡割に係る検査拒否等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-85/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-85/par-2 - 地方税法 第七十二条の百九第二項（貨物割の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-109/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-109/par-2 - 地方税法 第七十二条の百九第三項（貨物割の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-109/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-109/par-3 - 地方税法 第七十二条の百九第四項（貨物割の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-109/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-109/par-4 - 地方税法 第七十二条の百九第五項（貨物割の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-109/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-109/par-5 - 地方税法 第七十二条の百十七第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/art-72-117/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-117/par-1 --- ## 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-20261027T202151-091, 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-20261027T202151-091, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-040, 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