# 地方税法 / Local Tax Act — 第七十二条の九十五 (Article 72-95) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-72-95. 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: 第七十二条の九十五 (Article 72-95)（譲渡割の脱税に関する罪） — address `art-72-95` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-95 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-95 - 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. --- ### 第七十二条の九十五（譲渡割の脱税に関する罪） — Offenses of Tax Evasion Concerning the Transfer Levy caption: machine translation, not official art-72-95 · https://japanlaw.org/ja/local-tax-act/art-72-95 · https://japanlaw.org/l/325AC0000000226/art-72-95 **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、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-72-95/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-95/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-1 In any of the following cases, the person who committed the violation is 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 **一** 偽りその他不正の行為により、譲渡割の全部又は一部を免れたとき。 art-72-95/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-72-95/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-1/item-1 if the person evades the whole or a part of the transfer levy by deception or other wrongful acts; machine translation, not official **二** 偽りその他不正の行為により、第七十二条の八十八第二項若しくは第三項の規定による還付を受け、又は第七十二条の九十三第一項若しくは第四項の規定による更正による還付（更正の請求に基づく更正によるものに限る。）を受けたとき。 art-72-95/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-72-95/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-1/item-2 if the person, by deception or other wrongful acts, receives a refund under Article 72-88, paragraph (2) or (3), or a refund by a reassessment under Article 72-93, paragraph (1) or (4) (limited to a reassessment based on a request for reassessment). machine translation, not official **第二項** 前項第二号の罪の未遂（第七十二条の八十八第二項に規定する申告書又は第二十条の九の三第三項に規定する更正請求書（第七十二条の九十三第一項又は第四項の規定による更正による還付のうち譲渡割の中間納付額に係るもの以外のものを受けようとするものに限る。）を提出した場合に限る。）は、罰する。 art-72-95/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-95/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-2 An attempt to commit the offense under item (ii) of the preceding paragraph (limited to the case where the person has submitted the return prescribed in Article 72-88, paragraph (2) or the written request for reassessment prescribed in Article 20-9-3, paragraph (3) (limited to one by which the person seeks to receive a refund by a reassessment under Article 72-93, paragraph (1) or (4) other than a refund relating to the interim payment of the transfer levy)) is punishable. machine translation, not official **第三項** 第一項第一号の免れた税額若しくは同項第二号の還付を受けた金額又は前項の犯罪に係る還付を受けようとした金額が千万円を超える場合には、情状により、当該各項の罰金の額は、当該各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若しくは還付を受けた金額又は還付を受けようとした金額に相当する額以下の額とすることができる。 art-72-95/par-3 · https://japanlaw.org/ja/local-tax-act/art-72-95/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-3 If the amount of tax evaded as referred to in paragraph (1), item (i), the amount of the refund received as referred to in item (ii) of that paragraph, or the amount of the refund sought to be received in the offense referred to in the preceding paragraph exceeds 10,000,000 yen, then, depending on the circumstances, the amount of the fine under those paragraphs may, notwithstanding those paragraphs, be an amount exceeding 10,000,000 yen that is equal to or less than the amount of tax evaded, the amount of the refund received, or the amount of the refund sought to be received. machine translation, not official **第四項** 第一項第一号に規定するもののほか、第七十二条の八十八第一項の規定による申告書をその提出期限までに提出しないことにより、譲渡割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-72-95/par-4 · https://japanlaw.org/ja/local-tax-act/art-72-95/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-4 In addition to what is prescribed in paragraph (1), item (i), if a person evades the whole or a part of the transfer levy by not filing a return under Article 72-88, paragraph (1) by the deadline for filing, 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 **第五項** 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-72-95/par-5 · https://japanlaw.org/ja/local-tax-act/art-72-95/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-5 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 **第六項** 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第一項、第二項又は第四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、当該各項の罰金刑を科する。 art-72-95/par-6 · https://japanlaw.org/ja/local-tax-act/art-72-95/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-6 If a representative of a corporation, or an agent, employee or other worker of a corporation or a person, commits a violation under paragraph (1), (2) or (4) in connection with the business or property of that corporation or person, then in addition to punishing the offender, the fine prescribed in the relevant paragraphs is imposed on that corporation or person. machine translation, not official **第七項** 前項の規定により第一項、第二項又は第四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-72-95/par-7 · https://japanlaw.org/ja/local-tax-act/art-72-95/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-7 Where a fine is imposed on a corporation or a person for a violation under paragraph (1), (2) or (4) pursuant to the preceding paragraph, the period of prescription is governed by the period of prescription for the offenses under those paragraphs. machine translation, not official **第八項** 人格のない社団等について第六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-72-95/par-8 · https://japanlaw.org/ja/local-tax-act/art-72-95/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-8 Where the provisions of paragraph (6) apply 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 the provisions of laws and regulations concerning criminal proceedings where a corporation is the defendant or suspect apply mutatis mutandis. machine translation, not official --- ## Cites - art-72-95/par-1/item-2: 第七十二条の八十八第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-88/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-2 - art-72-95/par-1/item-2: 第三項 → 地方税法 第七十二条の八十八第三項 (Article 72-88, paragraph (3)), art-72-88/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-88/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-3 - art-72-95/par-1/item-2: 第七十二条の九十三第一項 → 地方税法 第七十二条の九十三第一項 (Article 72-93, paragraph (1)), art-72-93/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-93/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-1 - art-72-95/par-1/item-2: 第四項 → 地方税法 第七十二条の九十三第四項 (Article 72-93, paragraph (4)), art-72-93/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-93/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-4 - art-72-95/par-2: 前項第二号 → 地方税法 第七十二条の九十五第一項第二号 (Article 72-95, paragraph (1), item (ii)), art-72-95/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-72-95/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-1/item-2 - art-72-95/par-2: 第七十二条の八十八第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-88/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-2 - art-72-95/par-2: 第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/ja/local-tax-act/art-20-9-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-3 - art-72-95/par-2: 第七十二条の九十三第一項 → 地方税法 第七十二条の九十三第一項 (Article 72-93, paragraph (1)), art-72-93/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-93/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-1 - art-72-95/par-2: 第四項 → 地方税法 第七十二条の九十三第四項 (Article 72-93, paragraph (4)), art-72-93/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-93/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-4 - art-72-95/par-3: 第一項第一号 → 地方税法 第七十二条の九十五第一項第一号 (Article 72-95, paragraph (1), item (i)), art-72-95/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-95/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-1/item-1 - art-72-95/par-3: 同項第二号 → 地方税法 第七十二条の九十五第一項第二号 (Article 72-95, paragraph (1), item (ii)), art-72-95/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-72-95/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-1/item-2 - art-72-95/par-3: 前項 → 地方税法 第七十二条の九十五第二項 (Article 72-95, paragraph (2)), art-72-95/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-95/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-2 - art-72-95/par-4: 第一項第一号 → 地方税法 第七十二条の九十五第一項第一号 (Article 72-95, paragraph (1), item (i)), art-72-95/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-95/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-1/item-1 - art-72-95/par-4: 第七十二条の八十八第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-88/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-1 - art-72-95/par-5: 前項 → 地方税法 第七十二条の九十五第四項 (Article 72-95, paragraph (4)), art-72-95/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-95/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-4 - art-72-95/par-6: 第一項 → 地方税法 第七十二条の九十五第一項 (Article 72-95, paragraph (1)), art-72-95/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-95/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-1 - art-72-95/par-6: 第二項 → 地方税法 第七十二条の九十五第二項 (Article 72-95, paragraph (2)), art-72-95/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-95/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-2 - art-72-95/par-6: 第四項 → 地方税法 第七十二条の九十五第四項 (Article 72-95, paragraph (4)), art-72-95/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-95/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-4 - art-72-95/par-7: 前項 → 地方税法 第七十二条の九十五第六項 (Article 72-95, paragraph (6)), art-72-95/par-6 — https://japanlaw.org/ja/local-tax-act/art-72-95/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-6 - art-72-95/par-7: 第一項 → 地方税法 第七十二条の九十五第一項 (Article 72-95, paragraph (1)), art-72-95/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-95/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-1 - art-72-95/par-7: 第二項 → 地方税法 第七十二条の九十五第二項 (Article 72-95, paragraph (2)), art-72-95/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-95/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-2 - art-72-95/par-7: 第四項 → 地方税法 第七十二条の九十五第四項 (Article 72-95, paragraph (4)), art-72-95/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-95/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-4 - art-72-95/par-8: 第六項 → 地方税法 第七十二条の九十五第六項 (Article 72-95, paragraph (6)), art-72-95/par-6 — https://japanlaw.org/ja/local-tax-act/art-72-95/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-6 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 地方税法 第七十二条の八十の二第一項（法人課税信託等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-72-80-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-80-2/par-1 - 地方税法 第七十二条の八十五第二項（譲渡割に係る検査拒否等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-85/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-85/par-2 - 地方税法 第七十二条の九十五第二項（譲渡割の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-95/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-2 - 地方税法 第七十二条の九十五第三項（譲渡割の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-95/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-3 - 地方税法 第七十二条の九十五第四項（譲渡割の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-95/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-4 - 地方税法 第七十二条の九十五第五項（譲渡割の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-95/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-5 - 地方税法 第七十二条の九十五第六項（譲渡割の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-95/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-6 - 地方税法 第七十二条の九十五第七項（譲渡割の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-95/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-7 - 地方税法 第七十二条の九十五第八項（譲渡割の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-95/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-8 - 地方税法 第七十二条の百十七第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/art-72-117/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-117/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-20261027T214204-070, 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