# 国税徴収法 / National Tax Collection Act — 第十章 (Chapter 10) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10. 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: 国税徴収法 (National Tax Collection Act), 昭和三十四年法律第百四十七号 - English title "National Tax Collection Act": Ministry of Justice translation - 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: 第十章 (Chapter 10) — address `ch-10` - Text: the text as amended with effect from 2027-04-01, standing until 2027-09-30 — NOT yet in force (revision 20270401_508AC0000000012) - URL (this text's page, at this provision): https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10 - The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/national-tax-collection-act/ch-10 - Every provision below carries its address and its place on this text's page 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. The Ministry's English is given only where this text's Japanese is a wording the Ministry translated — the same as the text in force, or for a text not yet in force, a wording it translated ahead; every other paragraph's English is machine translation. --- ## 第十章　罰則 — Chapter X Penal Provisions heading: machine translation, not official ch-10 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10 ### 第百八十七条 art-187 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10#art-187 **第一項** 納税者が滞納処分の執行又は租税条約等の相手国等に対する共助対象国税の徴収の共助の要請による徴収を免れる目的でその財産を隠蔽し、損壊し、若しくは国の不利益に処分し、その財産に係る負担を偽つて増加する行為をし、又はその現状を改変して、その財産の価額を減損し、若しくはその滞納処分に係る滞納処分費若しくは租税条約等の相手国等に対する共助対象国税の徴収の共助の要請による徴収に関する費用を増大させる行為をしたときは、その者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。 art-187/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10#art-187/par-1 If a taxpayer, for the purpose of evading the execution of the delinquent tax collection procedure or collection pursuant to a request for collection assistance by a tax treaty partner, etc., conceals or damages their property or disposes of it to the detriment of the State, falsely increases the burden on that property, or alters its present condition so as to reduce its value, or increases the expenses for the delinquent tax collection procedure relating to that delinquent tax collection procedure or the expenses relating to collection pursuant to a request for collection assistance by a tax treaty partner, etc., that person is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both. machine translation, not official **第二項** 納税者の財産を占有する第三者が納税者に滞納処分の執行又は租税条約等の相手国等に対する共助対象国税の徴収の共助の要請による徴収を免れさせる目的で前項の行為をしたときも、同項と同様とする。 art-187/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10#art-187/par-2 The same applies where a third party in possession of the taxpayer's property commits an act referred to in the preceding paragraph for the purpose of enabling the taxpayer to evade the execution of the delinquent tax collection procedure or collection pursuant to a request for collection assistance by a tax treaty partner, etc. machine translation, not official **第三項** 情を知つて前二項の行為につき納税者又はその財産を占有する第三者の相手方となつたときは、その相手方としてその違反行為をした者は、二年以下の拘禁刑若しくは百五十万円以下の罰金に処し、又はこれを併科する。 art-187/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10#art-187/par-3 If a person, knowing the circumstances, becomes the counterparty of the taxpayer or of the third party in possession of the property in an act referred to in the preceding two paragraphs, the person who committed the violation as the counterparty is to be punished by imprisonment for not more than two years or a fine of not more than 1,500,000 yen, or both. machine translation, not official **第四項** 第一項及び第二項（これらの規定中滞納処分の執行に係る部分を除く。）の罪は、日本国外においてこれらの罪を犯した者にも適用する。 art-187/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10#art-187/par-4 The offenses under paragraphs (1) and (2) (excluding the portions of those provisions pertaining to the execution of the delinquent tax collection procedure) also apply to a person who has committed those offenses outside Japan. machine translation, not official **第五項** 第三項（滞納処分の執行に係る部分を除く。）の罪は、刑法（明治四十年法律第四十五号）第二条（すべての者の国外犯）の例に従う。 art-187/par-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10#art-187/par-5 The offense under paragraph (3) (excluding the portion pertaining to the execution of the delinquent tax collection procedure) follows the example of Article 2 (Crimes Committed outside Japan) of the Penal Code (Act No. 45 of 1907). machine translation, not official ### 第百八十七条の二 art-187-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10#art-187-2 **第一項** 正当な理由がなく、第七十二条の二第一項ただし書（特定電子移転財産権の差押えの手続及び効力発生時期）の規定による命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。 art-187-2/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10#art-187-2/par-1 If a person, without justifiable grounds, violates the order under the proviso to Article 72-2, paragraph (1) (Procedures for Seizure of Specified Electronically Transferred Property Rights and Time of Taking Effect), the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both. machine translation, not official ### 第百八十八条 art-188 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10#art-188 **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-188/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10#art-188/par-1 In a case that falls under any of the following items, the person who committed the violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less: machine translation, not official **一** 第百四十一条（徴収職員の滞納処分に関する調査に係る質問検査権）の規定による徴収職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-188/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10#art-188/par-1/item-1 where the person fails to answer a question by a collection official under the provisions of Article 141 (Authority of Collection Officials to Question and Inspect in Investigations Concerning Delinquent Tax Collection Procedures) or makes a false statement; machine translation, not official **二** 第百四十一条の規定による検査を拒み、妨げ、又は忌避したとき。 art-188/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10#art-188/par-1/item-2 where the person refuses, obstructs, or evades an inspection under the provisions of Article 141; or machine translation, not official **三** 第百四十一条の規定による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-188/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10#art-188/par-1/item-3 where, in response to a request under the provisions of Article 141 for the presentation or submission of articles, the person fails to comply without justifiable grounds, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records. machine translation, not official ### 第百八十九条 art-189 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10#art-189 **第一項** 第九十九条の二（暴力団員等に該当しないこと等の陳述）（第百九条第四項（随意契約による売却）において準用する場合を含む。）の規定により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-189/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10#art-189/par-1 A person who makes a false statement on the matters to be stated pursuant to the provisions of Article 99-2 (Statement Indicating That the Relevant Person Is Not an Organized Crime Group Member, etc.) (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) (Sale by Private Contract)) 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 ### 第百九十条 art-190 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10#art-190 **第一項** 法人の代表者（人格のない社団等の管理人を含む。）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百八十七条から第百八十八条まで（罰則）の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対し各本条の罰金刑を科する。 art-190/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10#art-190/par-1 If a representative of a corporation (including the administrator of an association or foundation without legal personality), or an agent, employee, or other worker of a corporation or a person, commits a violation of Articles 187 through 188 (Penal Provisions) 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 Article is imposed on that corporation or person. machine translation, not official **第二項** 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おいては、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-190/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10#art-190/par-2 If the provisions of the preceding paragraph apply to an association or foundation without legal personality, its representative or administrator represents that association or foundation without legal personality with respect to the act of litigation, and the provisions of laws concerning criminal procedure that apply where a corporation is the accused or a suspect apply mutatis mutandis. machine translation, not official --- ## Cites - art-187/par-2: 前項 → 国税徴収法 第百八十七条第一項 (Article 187, paragraph (1)), art-187/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10#art-187/par-1 - art-187/par-3: 前二項 → 国税徴収法 第百八十七条第一項 (Article 187, paragraph (1)), art-187/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10#art-187/par-1 - art-187/par-3: 前二項 → 国税徴収法 第百八十七条第二項 (Article 187, paragraph (2)), art-187/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10#art-187/par-2 - art-187/par-4: 第一項 → 国税徴収法 第百八十七条第一項 (Article 187, paragraph (1)), art-187/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10#art-187/par-1 - art-187/par-4: 第二項 → 国税徴収法 第百八十七条第二項 (Article 187, paragraph (2)), art-187/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10#art-187/par-2 - art-187/par-5: 第三項 → 国税徴収法 第百八十七条第三項 (Article 187, paragraph (3)), art-187/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10#art-187/par-3 - art-187/par-5: 刑法（明治四十年法律第四十五号）第二条 → 刑法 第二条 (Article 2), art-2 — https://japanlaw.org/ja/penal-code/art-2 · https://japanlaw.org/l/140AC0000000045/art-2 - art-187-2/par-1: 第七十二条の二第一項 → 国税徴収法 第七十二条の二第一項 (Article 72-2, paragraph (1)), art-72-2/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-5/from-art-72#art-72-2/par-1 - art-188/par-1/item-1: 第百四十一条 → 国税徴収法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-5/from-art-138#art-141 - art-188/par-1/item-2: 第百四十一条 → 国税徴収法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-5/from-art-138#art-141 - art-188/par-1/item-3: 第百四十一条 → 国税徴収法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-5/from-art-138#art-141 - art-189/par-1: 第九十九条の二 → 国税徴収法 第九十九条の二 (Article 99-2), art-99-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-5/from-art-89-4#art-99-2 - art-189/par-1: 第百九条第四項 → 国税徴収法 第百九条第四項 (Article 109, paragraph (4)), art-109/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-5/from-art-108#art-109/par-4 - art-190/par-1: 第百八十七条から第百八十八条まで → 国税徴収法 第百八十七条 (Article 187), art-187 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10#art-187 - art-190/par-1: 第百八十七条から第百八十八条まで → 国税徴収法 第百八十七条の二 (Article 187-2), art-187-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10#art-187-2 - art-190/par-1: 第百八十七条から第百八十八条まで → 国税徴収法 第百八十八条 (Article 188), art-188 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10#art-188 - art-190/par-2: 前項 → 国税徴収法 第百九十条第一項 (Article 190, paragraph (1)), art-190/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10#art-190/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税徴収法 — the text as 令和八年法律第十二号 leaves it, from 2027-04-01 (https://laws.e-gov.go.jp/law/334AC0000000147/20270401_508AC0000000012), retrieved 2026-11-02 - Japanese Law Translation Database System, Ministry of Justice (法務省) — National Tax Collection Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb), retrieved 2026-11-02 - claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-007, translated 2026-11-02 - claude-sonnet-5-5 — Machine translation of amended wording, batch national-tax-collection-act-amendments-20261102T100424-001, translated 2026-11-02 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation of amended wording corrected on review, batch national-tax-collection-act-amendments-20261102T100424-001, translated 2026-11-02 - This site's parser, version 222 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02