# 地方税法 / Local Tax Act — 第七十二条の百十 (Article 72-110) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-72-110. 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: 第七十二条の百十 (Article 72-110) — address `art-72-110` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-110 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-110 - 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. --- ### 第七十二条の百十 art-72-110 · https://japanlaw.org/ja/local-tax-act/art-72-110 · https://japanlaw.org/l/325AC0000000226/art-72-110 **第一項** 偽りその他不正の行為により第七十二条の百四第一項の規定による還付を受けたときは、その違反行為をした者は、十年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。 art-72-110/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-110/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-110/par-1 If a person has received a refund under Article 72-104, paragraph (1) 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 1,000,000 yen, or both. machine translation, not official **第二項** 前項の還付を受けた金額の三倍が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、百万円を超え当該相当額の三倍以下の額とすることができる。 art-72-110/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-110/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-110/par-2 If three times the amount of the refund received under the preceding paragraph exceeds 1,000,000 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 1,000,000 yen and not more than three times the relevant amount. 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-72-110/par-3 · https://japanlaw.org/ja/local-tax-act/art-72-110/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-110/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-72-110/par-4 · https://japanlaw.org/ja/local-tax-act/art-72-110/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-110/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 --- ## Cites - art-72-110/par-1: 第七十二条の百四第一項 → 地方税法 第七十二条の百四第一項 (Article 72-104, paragraph (1)), art-72-104/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-104/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-104/par-1 - art-72-110/par-2: 前項 → 地方税法 第七十二条の百十第一項 (Article 72-110, paragraph (1)), art-72-110/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-110/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-110/par-1 - art-72-110/par-3: 第一項 → 地方税法 第七十二条の百十第一項 (Article 72-110, paragraph (1)), art-72-110/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-110/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-110/par-1 - art-72-110/par-4: 前項 → 地方税法 第七十二条の百十第三項 (Article 72-110, paragraph (3)), art-72-110/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-110/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-110/par-3 - art-72-110/par-4: 第一項 → 地方税法 第七十二条の百十第一項 (Article 72-110, paragraph (1)), art-72-110/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-110/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-110/par-1 ## Cited by 5 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 第七十二条の百十第二項 — https://japanlaw.org/ja/local-tax-act/art-72-110/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-110/par-2 - 地方税法 第七十二条の百十第三項 — https://japanlaw.org/ja/local-tax-act/art-72-110/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-110/par-3 - 地方税法 第七十二条の百十第四項 — https://japanlaw.org/ja/local-tax-act/art-72-110/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-110/par-4 - 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