# 地方税法 / Local Tax Act — 第七十二条の三十七 (Article 72-37) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-72-37. 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: 第七十二条の三十七 (Article 72-37)（法人の事業税に係る故意不申告の罪） — address `art-72-37` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-37 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-37 - 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. --- ### 第七十二条の三十七（法人の事業税に係る故意不申告の罪） — Offense of Intentional Failure to File Returns for Corporate Enterprise Tax caption: machine translation, not official art-72-37 · https://japanlaw.org/ja/local-tax-act/art-72-37 · https://japanlaw.org/l/325AC0000000226/art-72-37 **第一項** 正当な事由がなくて第七十二条の二十五第一項、第七十二条の二十八第一項又は第七十二条の二十九第一項、第三項若しくは第五項の規定による申告書を当該各項に規定する申告書の提出期限内に提出しなかつた場合には、法人の代表者（法人課税信託の受託者である個人を含む。）、代理人、使用人その他の従業者でその違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。ただし、情状により、その刑を免除することができる。 art-72-37/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-37/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-37/par-1 Where, without justifiable grounds, a return under Article 72-25, paragraph (1), Article 72-28, paragraph (1), or Article 72-29, paragraph (1), (3) or (5) has not been submitted by the deadline for filing the return prescribed in the respective paragraph, the person who committed the violation, being a representative of the corporation (including an individual who is a trustee of a trust subject to corporate taxation), an agent, an employee or another worker, is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen; provided, however, that the punishment may be waived taking into account the circumstances. machine translation, not official **第二項** 法人の代表者又は代理人、使用人その他の従業者が、その法人の業務又は財産に関して、前項の違反行為をしたときは、その行為者を罰するほか、その法人に対し、同項の罰金刑を科する。 art-72-37/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-37/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-37/par-2 Where a representative of a corporation or an agent, employee or other worker has committed the violation referred to in the preceding paragraph in connection with the business or property of that corporation, in addition to punishing the offender, the fine prescribed in that paragraph is imposed on that corporation. machine translation, not official **第三項** 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。 art-72-37/par-3 · https://japanlaw.org/ja/local-tax-act/art-72-37/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-37/par-3 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. machine translation, not official --- ## Cites - art-72-37/par-1: 第七十二条の二十五第一項 → 地方税法 第七十二条の二十五第一項 (Article 72-25, paragraph (1)), art-72-25/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-25/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-25/par-1 - art-72-37/par-1: 第七十二条の二十八第一項 → 地方税法 第七十二条の二十八第一項 (Article 72-28, paragraph (1)), art-72-28/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-28/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-28/par-1 - art-72-37/par-1: 第七十二条の二十九第一項 → 地方税法 第七十二条の二十九第一項 (Article 72-29, paragraph (1)), art-72-29/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-29/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-1 - art-72-37/par-1: 第三項 → 地方税法 第七十二条の二十九第三項 (Article 72-29, paragraph (3)), art-72-29/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-29/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-3 - art-72-37/par-1: 第五項 → 地方税法 第七十二条の二十九第五項 (Article 72-29, paragraph (5)), art-72-29/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-29/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-5 - art-72-37/par-2: 前項 → 地方税法 第七十二条の三十七第一項 (Article 72-37, paragraph (1)), art-72-37/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-37/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-37/par-1 - art-72-37/par-3: 前項 → 地方税法 第七十二条の三十七第二項 (Article 72-37, paragraph (2)), art-72-37/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-37/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-37/par-2 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 第七十二条の二の二第一項（法人課税信託の受託者に関するこの節の規定の適用） — https://japanlaw.org/ja/local-tax-act/art-72-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-2-2/par-1 - 地方税法 第七十二条の八第二項（事業税に係る検査拒否等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-8/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-8/par-2 - 地方税法 第七十二条の三十七第二項（法人の事業税に係る故意不申告の罪） — https://japanlaw.org/ja/local-tax-act/art-72-37/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-37/par-2 - 地方税法 第七十二条の三十七第三項（法人の事業税に係る故意不申告の罪） — https://japanlaw.org/ja/local-tax-act/art-72-37/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-37/par-3 - 地方税法 附則第十二条第一項（信託法の制定に伴う道府県民税、事業税、地方消費税及び市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/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-20261027T214204-024, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-057, 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