# 地方税法 / Local Tax Act — 第九十七条 (Article 97) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-97. 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: 第九十七条 (Article 97)（国税徴収法の例によるゴルフ場利用税に係る滞納処分に関する虚偽の陳述の罪） — address `art-97` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-97 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-97 - 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. --- ### 第九十七条（国税徴収法の例によるゴルフ場利用税に係る滞納処分に関する虚偽の陳述の罪） — Offenses of False Statements in Connection with the Delinquent Tax Collection Procedure for the Golf Course Use Tax Carried Out in Accordance with the Rules of the National Tax Collection Act caption: machine translation, not official art-97 · https://japanlaw.org/ja/local-tax-act/art-97 · https://japanlaw.org/l/325AC0000000226/art-97 **第一項** 第九十四条第六項の場合において、国税徴収法第九十九条の二（同法第百九条第四項において準用する場合を含む。）の規定の例により道府県知事に対して陳述すべき事項について虚偽の陳述をした者は、六月以下の拘禁刑又は五十万円以下の罰金に処する。 art-97/par-1 · https://japanlaw.org/ja/local-tax-act/art-97/par-1 · https://japanlaw.org/l/325AC0000000226/art-97/par-1 A person who, in the case referred to in Article 94, paragraph (6), has made a false statement on a matter that is to be stated to the prefectural governor in accordance with the rules of the provisions of Article 99-2 of the National Tax Collection Act (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) of that Act) is to be punished by imprisonment for not more than six months or a fine of not more than 500,000 yen. machine translation, not official --- ## Cites - art-97/par-1: 第九十四条第六項 → 地方税法 第九十四条第六項 (Article 94, paragraph (6)), art-94/par-6 — https://japanlaw.org/ja/local-tax-act/art-94/par-6 · https://japanlaw.org/l/325AC0000000226/art-94/par-6 - art-97/par-1: 国税徴収法第九十九条の二 → e-Gov law 334AC0000000147, 第九十九条の二 (Article 99-2), art-99-2 — not held in this collection - art-97/par-1: 同法第百九条第四項 → e-Gov law 334AC0000000147, 第百九条第四項 (Article 109, paragraph (4)), art-109/par-4 — not held in this collection ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十条第一項（過少申告加算金額、不申告加算金額又は重加算金額に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-10/par-1 - 地方税法 附則第六条第一項（過少申告加算金に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-6/par-1 - 地方税法 附則第三条第一項（過少申告加算金、不申告加算金又は重加算金に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-3/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-20261027T214204-088, 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