# 地方税法 / Local Tax Act — 第七十四条の十五 (Article 74-15)

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- 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: 第七十四条の十五 (Article 74-15)（たばこ税の脱税に関する罪） — address `art-74-15`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-74-15
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-74-15
- 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.

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### 第七十四条の十五（たばこ税の脱税に関する罪） — Offenses Relating to Evasion of Tobacco Tax
<sup>caption: machine translation, not official</sup>
<sup>art-74-15 · https://japanlaw.org/ja/local-tax-act/art-74-15 · https://japanlaw.org/l/325AC0000000226/art-74-15</sup>

    **第一項**  偽りその他不正の行為によりたばこ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百万円以下の罰金に処し、又はこれを併科する。
    <sup>art-74-15/par-1 · https://japanlaw.org/ja/local-tax-act/art-74-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-15/par-1</sup>
    Where a person has evaded all or part of tobacco tax 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 1,000,000 yen, or both.
    <sup>machine translation, not official</sup>

    **第二項**  偽りその他不正の行為により前条第二項の規定による還付を受けたときは、その違反行為をした者は、十年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。
    <sup>art-74-15/par-2 · https://japanlaw.org/ja/local-tax-act/art-74-15/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-15/par-2</sup>
    Where a person has received a refund under the provisions of paragraph (2) of the preceding Article 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 1,000,000 yen, or both.
    <sup>machine translation, not official</sup>

    **第三項**  第一項の免れた税額又は前項の還付を受けた金額が百万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、百万円を超える額でその免れた税額又は還付を受けた金額に相当する額以下の額とすることができる。
    <sup>art-74-15/par-3 · https://japanlaw.org/ja/local-tax-act/art-74-15/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-15/par-3</sup>
    Where the amount of tax evaded as referred to in paragraph (1) or the amount refunded as referred to in the preceding paragraph exceeds 1,000,000 yen, the amount of the fine referred to in those paragraphs may, in light of the circumstances, notwithstanding the provisions of those paragraphs, be an amount exceeding 1,000,000 yen and not exceeding the amount equivalent to the amount of tax evaded or the amount refunded.
    <sup>machine translation, not official</sup>

    **第四項**  第一項に規定するもののほか、第七十四条の十第一項又は第三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までに提出しないことにより、たばこ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五十万円以下の罰金に処し、又はこれを併科する。
    <sup>art-74-15/par-4 · https://japanlaw.org/ja/local-tax-act/art-74-15/par-4 · https://japanlaw.org/l/325AC0000000226/art-74-15/par-4</sup>
    In addition to what is prescribed in paragraph (1), where a person has evaded all or part of tobacco tax by failing to submit a return under the provisions of Article 74-10, paragraph (1) or (3) by the deadline for filing returns prescribed in those paragraphs, 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 500,000 yen, or both.
    <sup>machine translation, not official</sup>

    **第五項**  前項の免れた税額が五十万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、五十万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。
    <sup>art-74-15/par-5 · https://japanlaw.org/ja/local-tax-act/art-74-15/par-5 · https://japanlaw.org/l/325AC0000000226/art-74-15/par-5</sup>
    Where the amount of tax evaded as referred to in the preceding paragraph exceeds 500,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding the provisions of that paragraph, be an amount exceeding 500,000 yen and not exceeding the amount equivalent to the amount of tax evaded.
    <sup>machine translation, not official</sup>

    **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。
    <sup>art-74-15/par-6 · https://japanlaw.org/ja/local-tax-act/art-74-15/par-6 · https://japanlaw.org/l/325AC0000000226/art-74-15/par-6</sup>
    Where a representative of a corporation, or an agent, employee or other worker of a corporation or a person, has committed a violation under paragraph (1), (2) or (4) in connection with the business or property of that corporation or person, in addition to punishing the offender, the fines prescribed in those paragraphs are to be imposed on that corporation or person.
    <sup>machine translation, not official</sup>

    **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。
    <sup>art-74-15/par-7 · https://japanlaw.org/ja/local-tax-act/art-74-15/par-7 · https://japanlaw.org/l/325AC0000000226/art-74-15/par-7</sup>
    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.
    <sup>machine translation, not official</sup>

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## Cites
- art-74-15/par-2: 前条第二項 → 地方税法 第七十四条の十四第二項 (Article 74-14, paragraph (2)), art-74-14/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-14/par-2
- art-74-15/par-3: 第一項 → 地方税法 第七十四条の十五第一項 (Article 74-15, paragraph (1)), art-74-15/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-15/par-1
- art-74-15/par-3: 前項 → 地方税法 第七十四条の十五第二項 (Article 74-15, paragraph (2)), art-74-15/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-15/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-15/par-2
- art-74-15/par-4: 第一項 → 地方税法 第七十四条の十五第一項 (Article 74-15, paragraph (1)), art-74-15/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-15/par-1
- art-74-15/par-4: 第七十四条の十第一項 → 地方税法 第七十四条の十第一項 (Article 74-10, paragraph (1)), art-74-10/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-1
- art-74-15/par-4: 第三項 → 地方税法 第七十四条の十第三項 (Article 74-10, paragraph (3)), art-74-10/par-3 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-3
- art-74-15/par-5: 前項 → 地方税法 第七十四条の十五第四項 (Article 74-15, paragraph (4)), art-74-15/par-4 — https://japanlaw.org/ja/local-tax-act/art-74-15/par-4 · https://japanlaw.org/l/325AC0000000226/art-74-15/par-4
- art-74-15/par-6: 第一項 → 地方税法 第七十四条の十五第一項 (Article 74-15, paragraph (1)), art-74-15/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-15/par-1
- art-74-15/par-6: 第二項 → 地方税法 第七十四条の十五第二項 (Article 74-15, paragraph (2)), art-74-15/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-15/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-15/par-2
- art-74-15/par-6: 第四項 → 地方税法 第七十四条の十五第四項 (Article 74-15, paragraph (4)), art-74-15/par-4 — https://japanlaw.org/ja/local-tax-act/art-74-15/par-4 · https://japanlaw.org/l/325AC0000000226/art-74-15/par-4
- art-74-15/par-7: 前項 → 地方税法 第七十四条の十五第六項 (Article 74-15, paragraph (6)), art-74-15/par-6 — https://japanlaw.org/ja/local-tax-act/art-74-15/par-6 · https://japanlaw.org/l/325AC0000000226/art-74-15/par-6
- art-74-15/par-7: 第一項 → 地方税法 第七十四条の十五第一項 (Article 74-15, paragraph (1)), art-74-15/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-15/par-1
- art-74-15/par-7: 第二項 → 地方税法 第七十四条の十五第二項 (Article 74-15, paragraph (2)), art-74-15/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-15/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-15/par-2
- art-74-15/par-7: 第四項 → 地方税法 第七十四条の十五第四項 (Article 74-15, paragraph (4)), art-74-15/par-4 — https://japanlaw.org/ja/local-tax-act/art-74-15/par-4 · https://japanlaw.org/l/325AC0000000226/art-74-15/par-4

## Cited by

9 provisions cite this one. No official source publishes this direction.

- 地方税法 第七十四条の十五第三項（たばこ税の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-74-15/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-15/par-3
- 地方税法 第七十四条の十五第四項（たばこ税の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-74-15/par-4 · https://japanlaw.org/l/325AC0000000226/art-74-15/par-4
- 地方税法 第七十四条の十五第五項（たばこ税の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-74-15/par-5 · https://japanlaw.org/l/325AC0000000226/art-74-15/par-5
- 地方税法 第七十四条の十五第六項（たばこ税の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-74-15/par-6 · https://japanlaw.org/l/325AC0000000226/art-74-15/par-6
- 地方税法 第七十四条の十五第七項（たばこ税の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-74-15/par-7 · https://japanlaw.org/l/325AC0000000226/art-74-15/par-7
- 地方税法 附則第十二条第七項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-7
- 地方税法 附則第十条第六項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-6
- 地方税法 附則第十二条第六項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-6
- 地方税法 附則第十三条第六項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-6

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## 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-20261027T214204-070, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-079, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-082, 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