# 地方税法 / Local Tax Act — 第七十二条の六十 (Article 72-60) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-72-60. 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: 第七十二条の六十 (Article 72-60)（個人の事業税の脱税に関する罪） — address `art-72-60` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-60 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-60 - 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. --- ### 第七十二条の六十（個人の事業税の脱税に関する罪） — Offenses Relating to Evasion of Individual Enterprise Tax caption: machine translation, not official art-72-60 · https://japanlaw.org/ja/local-tax-act/art-72-60 · https://japanlaw.org/l/325AC0000000226/art-72-60 **第一項** 偽りその他不正の行為により個人の行う事業に対する事業税の全部又は一部を免れたときは、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-72-60/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-60/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-60/par-1 When all or part of the enterprise tax on the business conducted by an individual has been evaded 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-72-60/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-60/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-60/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、第七十二条の五十五の規定により申告し、又は報告すべき事項について申告又は報告をしないことにより、個人の行う事業に対する事業税の全部又は一部を免れたときは、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-72-60/par-3 · https://japanlaw.org/ja/local-tax-act/art-72-60/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-60/par-3 In addition to what is provided for in paragraph (1), when all or part of the enterprise tax on the business conducted by an individual has been evaded by failing to make a filing or report on matters to be filed or reported pursuant to the provisions of Article 72-55, the person 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-72-60/par-4 · https://japanlaw.org/ja/local-tax-act/art-72-60/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-60/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** 人の代理人、使用人その他の従業者がその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、その人に対し、当該各項の罰金刑を科する。 art-72-60/par-5 · https://japanlaw.org/ja/local-tax-act/art-72-60/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-60/par-5 Where an agent, employee or other worker of a person has committed a violation set forth in paragraph (1) or (3) in connection with the business or property of that person, in addition to punishing the offender, the fine prescribed in the relevant paragraph is to be imposed on that person. 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-72-60/par-6 · https://japanlaw.org/ja/local-tax-act/art-72-60/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-60/par-6 The period of prescription in the case where a fine is imposed on a 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 --- ## Cites - art-72-60/par-2: 前項 → 地方税法 第七十二条の六十第一項 (Article 72-60, paragraph (1)), art-72-60/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-60/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-60/par-1 - art-72-60/par-3: 第一項 → 地方税法 第七十二条の六十第一項 (Article 72-60, paragraph (1)), art-72-60/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-60/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-60/par-1 - art-72-60/par-3: 第七十二条の五十五 → 地方税法 第七十二条の五十五 (Article 72-55), art-72-55 — https://japanlaw.org/ja/local-tax-act/art-72-55 · https://japanlaw.org/l/325AC0000000226/art-72-55 - art-72-60/par-4: 前項 → 地方税法 第七十二条の六十第三項 (Article 72-60, paragraph (3)), art-72-60/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-60/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-60/par-3 - art-72-60/par-5: 第一項 → 地方税法 第七十二条の六十第一項 (Article 72-60, paragraph (1)), art-72-60/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-60/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-60/par-1 - art-72-60/par-5: 第三項 → 地方税法 第七十二条の六十第三項 (Article 72-60, paragraph (3)), art-72-60/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-60/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-60/par-3 - art-72-60/par-6: 前項 → 地方税法 第七十二条の六十第五項 (Article 72-60, paragraph (5)), art-72-60/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-60/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-60/par-5 - art-72-60/par-6: 第一項 → 地方税法 第七十二条の六十第一項 (Article 72-60, paragraph (1)), art-72-60/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-60/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-60/par-1 - art-72-60/par-6: 第三項 → 地方税法 第七十二条の六十第三項 (Article 72-60, paragraph (3)), art-72-60/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-60/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-60/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 第七十二条の六十第二項（個人の事業税の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-60/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-60/par-2 - 地方税法 第七十二条の六十第三項（個人の事業税の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-60/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-60/par-3 - 地方税法 第七十二条の六十第四項（個人の事業税の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-60/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-60/par-4 - 地方税法 第七十二条の六十第五項（個人の事業税の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-60/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-60/par-5 - 地方税法 第七十二条の六十第六項（個人の事業税の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-60/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-60/par-6 - 地方税法 附則第十六条第二項（罰則に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-16/par-2 --- ## 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-20261027T214204-066, 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