# 地方税法 / Local Tax Act — 第七十二条の四十九の三 (Article 72-49-3) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-72-49-3. 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: 第七十二条の四十九の三 (Article 72-49-3)（法人の事業税の脱税に関する罪） — address `art-72-49-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-49-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-49-3 - 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. --- ### 第七十二条の四十九の三（法人の事業税の脱税に関する罪） — Offenses Relating to Evasion of Corporate Enterprise Tax caption: machine translation, not official art-72-49-3 · https://japanlaw.org/ja/local-tax-act/art-72-49-3 · https://japanlaw.org/l/325AC0000000226/art-72-49-3 **第一項** 偽りその他不正の行為により法人の行う事業に対する事業税の全部又は一部を免れた場合には、法人の代表者（法人課税信託の受託者である個人を含む。第三項において同じ。）、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、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-72-49-3/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-49-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-3/par-1 Where all or part of the enterprise tax on the business conducted by a corporation has been evaded by deception or other wrongful acts, a representative of the corporation (including an individual who is a trustee of a trust subject to corporate taxation; the same applies in paragraph (3)), agent, employee or other worker 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** 前項の免れた税額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た税額に相当する額以下の額とすることができる。 art-72-49-3/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-49-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-49-3/par-2 If the amount of tax evaded as referred to in the preceding paragraph exceeds 10,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding that paragraph, be an amount exceeding 10,000,000 yen and not exceeding the amount of the tax evaded. machine translation, not official **第三項** 第一項に規定するもののほか、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いことにより、法人の行う事業に対する事業税の全部又は一部を免れた場合には、法人の代表者、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、五年以下の拘禁刑若しくは五百万円以下の罰金に処し、又はこれを併科する。 art-72-49-3/par-3 · https://japanlaw.org/ja/local-tax-act/art-72-49-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-49-3/par-3 In addition to what is provided for in paragraph (1), where all or part of the enterprise tax on the business conducted by a corporation has been evaded by failing to file, within the deadline for filing the return prescribed in the relevant paragraph, a return under Article 72-25, paragraph (1), Article 72-28, paragraph (1) or Article 72-29, paragraph (1), (3) or (5), a representative, agent, employee or other worker of the corporation who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 5,000,000 yen, or both. machine translation, not official **第四項** 前項の免れた税額が五百万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、五百万円を超える額でその免れた税額に相当する額以下の額とすることができる。 art-72-49-3/par-4 · https://japanlaw.org/ja/local-tax-act/art-72-49-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-49-3/par-4 If the amount of tax evaded as referred to in the preceding paragraph exceeds 5,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding that paragraph, be an amount exceeding 5,000,000 yen and not exceeding the amount of the tax evaded. machine translation, not official **第五項** 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第一項又は第三項の違反行為をした場合には、その行為者を罰するほか、その法人に対し、当該各項の罰金刑を科する。 art-72-49-3/par-5 · https://japanlaw.org/ja/local-tax-act/art-72-49-3/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-49-3/par-5 Where a representative of a corporation, or an agent, employee or other worker has committed a violation set forth in paragraph (1) or (3) in connection with the business or property of that corporation, in addition to punishing the offender, the fine prescribed in the relevant paragraph is to be imposed on that corporation. machine translation, not official **第六項** 前項の規定により第一項又は第三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、これらの項の罪についての時効の期間による。 art-72-49-3/par-6 · https://japanlaw.org/ja/local-tax-act/art-72-49-3/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-49-3/par-6 The period of prescription in the case where a fine is imposed on a corporation or person for a violation set forth in paragraph (1) or (3) pursuant to the provisions of the preceding paragraph is governed by the period of prescription for the offenses under those paragraphs. machine translation, not official **第七項** 人格のない社団等について第五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-72-49-3/par-7 · https://japanlaw.org/ja/local-tax-act/art-72-49-3/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-49-3/par-7 When paragraph (5) applies 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 in addition, the provisions of laws and regulations on criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis. machine translation, not official --- ## Cites - art-72-49-3/par-1: 第三項 → 地方税法 第七十二条の四十九の三第三項 (Article 72-49-3, paragraph (3)), art-72-49-3/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-49-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-49-3/par-3 - art-72-49-3/par-2: 前項 → 地方税法 第七十二条の四十九の三第一項 (Article 72-49-3, paragraph (1)), art-72-49-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-49-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-3/par-1 - art-72-49-3/par-3: 第一項 → 地方税法 第七十二条の四十九の三第一項 (Article 72-49-3, paragraph (1)), art-72-49-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-49-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-3/par-1 - art-72-49-3/par-3: 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-72-49-3/par-3: 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-72-49-3/par-3: 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-72-49-3/par-3: 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-72-49-3/par-3: 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-72-49-3/par-4: 前項 → 地方税法 第七十二条の四十九の三第三項 (Article 72-49-3, paragraph (3)), art-72-49-3/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-49-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-49-3/par-3 - art-72-49-3/par-5: 第一項 → 地方税法 第七十二条の四十九の三第一項 (Article 72-49-3, paragraph (1)), art-72-49-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-49-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-3/par-1 - art-72-49-3/par-5: 第三項 → 地方税法 第七十二条の四十九の三第三項 (Article 72-49-3, paragraph (3)), art-72-49-3/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-49-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-49-3/par-3 - art-72-49-3/par-6: 前項 → 地方税法 第七十二条の四十九の三第五項 (Article 72-49-3, paragraph (5)), art-72-49-3/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-49-3/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-49-3/par-5 - art-72-49-3/par-6: 第一項 → 地方税法 第七十二条の四十九の三第一項 (Article 72-49-3, paragraph (1)), art-72-49-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-49-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-3/par-1 - art-72-49-3/par-6: 第三項 → 地方税法 第七十二条の四十九の三第三項 (Article 72-49-3, paragraph (3)), art-72-49-3/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-49-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-49-3/par-3 - art-72-49-3/par-7: 第五項 → 地方税法 第七十二条の四十九の三第五項 (Article 72-49-3, paragraph (5)), art-72-49-3/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-49-3/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-49-3/par-5 ## Cited by 10 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 第七十二条の四十九の三第一項（法人の事業税の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-49-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-3/par-1 - 地方税法 第七十二条の四十九の三第二項（法人の事業税の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-49-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-49-3/par-2 - 地方税法 第七十二条の四十九の三第三項（法人の事業税の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-49-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-49-3/par-3 - 地方税法 第七十二条の四十九の三第四項（法人の事業税の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-49-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-49-3/par-4 - 地方税法 第七十二条の四十九の三第五項（法人の事業税の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-49-3/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-49-3/par-5 - 地方税法 第七十二条の四十九の三第六項（法人の事業税の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-49-3/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-49-3/par-6 - 地方税法 第七十二条の四十九の三第七項（法人の事業税の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-49-3/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-49-3/par-7 - 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-20261027T214204-038, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-062, 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