# 地方税法 / Local Tax Act — 第七十二条の三十八 (Article 72-38) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-72-38. 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: 第七十二条の三十八 (Article 72-38)（法人の事業税に係る虚偽の中間申告納付に関する罪） — address `art-72-38` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-38 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-38 - 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. --- ### 第七十二条の三十八（法人の事業税に係る虚偽の中間申告納付に関する罪） — Offense of False Interim Filing and Payment of Corporate Enterprise Tax caption: machine translation, not official art-72-38 · https://japanlaw.org/ja/local-tax-act/art-72-38 · https://japanlaw.org/l/325AC0000000226/art-72-38 **第一項** 第七十二条の二十六第一項ただし書の規定による申告書に虚偽の記載をして提出した場合においては、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。 art-72-38/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-38/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-38/par-1 Where a return under the proviso to Article 72-26, paragraph (1) is submitted with false statements, 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. 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-72-38/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-38/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-38/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 --- ## Cites - art-72-38/par-1: 第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-1 - art-72-38/par-2: 前項 → 地方税法 第七十二条の三十八第一項 (Article 72-38, paragraph (1)), art-72-38/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-38/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-38/par-1 ## Cited by 3 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 第七十二条の三十八第二項（法人の事業税に係る虚偽の中間申告納付に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-38/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-38/par-2 - 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-20261027T214204-057, 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