# 地方税法 / Local Tax Act — 第七十二条の七十 (Article 72-70) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-72-70. 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: 第七十二条の七十 (Article 72-70)（国税徴収法の例による事業税に係る滞納処分に関する検査拒否等の罪） — address `art-72-70` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-70 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-70 - 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. --- ### 第七十二条の七十（国税徴収法の例による事業税に係る滞納処分に関する検査拒否等の罪） — Offenses of Refusing Inspection, etc. in Delinquent Tax Collection Procedures for Enterprise Tax Carried Out in Accordance with the Rules of the National Tax Collection Act caption: machine translation, not official art-72-70 · https://japanlaw.org/ja/local-tax-act/art-72-70 · https://japanlaw.org/l/325AC0000000226/art-72-70 **第一項** 次の各号のいずれかに該当する場合には、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-72-70/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-70/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-70/par-1 In a case that falls under any of the following items, the person who committed the violation 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 **一** 第七十二条の六十八第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の質問に対して答弁をせず、又は偽りの陳述をしたとき。 art-72-70/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-72-70/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-70/par-1/item-1 if, in the case referred to in Article 72-68, paragraph (6), the person fails to answer or makes a false statement in response to a question by a prefectural tax collection official conducted in accordance with the provisions of Article 141 of the National Tax Collection Act; machine translation, not official **二** 第七十二条の六十八第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の帳簿書類（同条に規定する帳簿書類をいう。次号において同じ。）その他の物件の検査を拒み、妨げ、又は忌避したとき。 art-72-70/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-72-70/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-70/par-1/item-2 if, in the case referred to in Article 72-68, paragraph (6), the person refuses, obstructs or evades an inspection by a prefectural tax collection official, conducted in accordance with the provisions of Article 141 of the National Tax Collection Act, of books and documents (meaning the books and documents prescribed in that Article; the same applies in the following item) or other articles; machine translation, not official **三** 第七十二条の六十八第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の物件の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。 art-72-70/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-72-70/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-70/par-1/item-3 if, in the case referred to in Article 72-68, paragraph (6), the person, without justifiable grounds, fails to comply with a request by a prefectural tax collection official for the presentation or submission of articles, made in accordance with the provisions of Article 141 of the National Tax Collection Act, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records. machine translation, not official **第二項** 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前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-72-70/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-70/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-70/par-2 Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person. 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-72-70/par-3 · https://japanlaw.org/ja/local-tax-act/art-72-70/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-70/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-72-70/par-1/item-1: 第七十二条の六十八第六項 → 地方税法 第七十二条の六十八第六項 (Article 72-68, paragraph (6)), art-72-68/par-6 — https://japanlaw.org/ja/local-tax-act/art-72-68/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-68/par-6 - art-72-70/par-1/item-1: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection - art-72-70/par-1/item-2: 第七十二条の六十八第六項 → 地方税法 第七十二条の六十八第六項 (Article 72-68, paragraph (6)), art-72-68/par-6 — https://japanlaw.org/ja/local-tax-act/art-72-68/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-68/par-6 - art-72-70/par-1/item-2: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection - art-72-70/par-1/item-2: 次号 → 地方税法 第七十二条の七十第一項第三号 (Article 72-70, paragraph (1), item (iii)), art-72-70/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-72-70/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-70/par-1/item-3 - art-72-70/par-1/item-3: 第七十二条の六十八第六項 → 地方税法 第七十二条の六十八第六項 (Article 72-68, paragraph (6)), art-72-68/par-6 — https://japanlaw.org/ja/local-tax-act/art-72-68/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-68/par-6 - art-72-70/par-1/item-3: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection - art-72-70/par-2: 前項 → 地方税法 第七十二条の七十第一項 (Article 72-70, paragraph (1)), art-72-70/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-70/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-70/par-1 - art-72-70/par-3: 前項 → 地方税法 第七十二条の七十第二項 (Article 72-70, paragraph (2)), art-72-70/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-70/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-70/par-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 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 第七十二条の七十第一項第二号（国税徴収法の例による事業税に係る滞納処分に関する検査拒否等の罪） — https://japanlaw.org/ja/local-tax-act/art-72-70/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-70/par-1/item-2 - 地方税法 第七十二条の七十第二項（国税徴収法の例による事業税に係る滞納処分に関する検査拒否等の罪） — https://japanlaw.org/ja/local-tax-act/art-72-70/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-70/par-2 - 地方税法 第七十二条の七十第三項（国税徴収法の例による事業税に係る滞納処分に関する検査拒否等の罪） — https://japanlaw.org/ja/local-tax-act/art-72-70/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-70/par-3 --- ## 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-20261027T214204-039, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-063, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-067, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-068, 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