# 国税通則法 / Act on General Rules for National Taxes — 第百三十条 (Article 130) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-130. 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: 国税通則法 (Act on General Rules for National Taxes), 昭和三十七年法律第六十六号 - English title "Act on General Rules for National Taxes": 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: 第百三十条 (Article 130) — address `art-130` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-general-rules-act/art-130 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-130 - 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. --- ### 第百三十条 art-130 · https://japanlaw.org/ja/national-tax-general-rules-act/art-130 · https://japanlaw.org/l/337AC0000000066/art-130 **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前二条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て当該各条の罰金刑を科する。 art-130/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-130/par-1 · https://japanlaw.org/l/337AC0000000066/art-130/par-1 If the 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 individual, has committed a violation referred to in the preceding two Articles in connection with the business or property of that corporation or individual, not only is the offender punished, but that corporation or individual is also subject to the fine prescribed in the respective Articles. 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は、その代表者又は管理人がその訴訟行為につきその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-130/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-130/par-2 · https://japanlaw.org/l/337AC0000000066/art-130/par-2 If the provisions of the preceding paragraph apply to an association or foundation without legal personality, its representative or administrator represents the association or foundation without legal personality with regard to its procedural acts, and the provisions of the laws concerning criminal proceedings in which a corporation is the accused or the suspect apply mutatis mutandis. machine translation, not official --- ## Cites - art-130/par-1: 前二条 → 国税通則法 第百二十八条 (Article 128), art-128 — https://japanlaw.org/ja/national-tax-general-rules-act/art-128 · https://japanlaw.org/l/337AC0000000066/art-128 - art-130/par-1: 前二条 → 国税通則法 第百二十九条 (Article 129), art-129 — https://japanlaw.org/ja/national-tax-general-rules-act/art-129 · https://japanlaw.org/l/337AC0000000066/art-129 - art-130/par-2: 前項 → 国税通則法 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-130/par-1 · https://japanlaw.org/l/337AC0000000066/art-130/par-1 ## Cited by 20 provisions cite this one. No official source publishes this direction. - 国税通則法 第百三十条第二項 — https://japanlaw.org/ja/national-tax-general-rules-act/art-130/par-2 · https://japanlaw.org/l/337AC0000000066/art-130/par-2 - 租税特別措置法 第八十七条の六第十三項（輸出酒類販売場から移出する酒類に係る酒税の免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-87-6/par-13 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-13 - 租税特別措置法 第八十七条の八第五項（みなし製造の規定の適用除外の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-87-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-87-8/par-5 - 租税特別措置法 第八十八条の七第十項（バイオエタノール等揮発油に係る課税標準の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-88-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-88-7/par-10 - 租税特別措置法 第八十九条の二第十一項（石油化学製品の製造のため消費される揮発油の免税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-11 - 租税特別措置法 第八十九条の三第五項（移出に係る揮発油の特定用途免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-89-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-89-3/par-5 - 租税特別措置法 第八十九条の四第三項（引取りに係る揮発油の特定用途免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-89-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-89-4/par-3 - 租税特別措置法 第九十条第五項（移出に係るみなし揮発油の特定用途免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-90/par-5 · https://japanlaw.org/l/332AC0000000026/art-90/par-5 - 租税特別措置法 第九十条の二第三項（引取りに係るみなし揮発油の特定用途免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-2/par-3 - 租税特別措置法 第九十条の三の三第三項（特定の用途に供する石炭に係る石油石炭税の軽減） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-3-3/par-3 - 租税特別措置法 第九十条の三の四第四項（特定の石油製品等を特定の運送、農林漁業又は発電の用に供した場合の石油石炭税の還付） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-3-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-3-4/par-4 - 租税特別措置法 第九十条の四第三項（引取りに係る石油製品等の免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-3 - 租税特別措置法 第九十条の四第五項（引取りに係る石油製品等の免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-4/par-5 - 租税特別措置法 第九十条の四の二第三項（引取りに係る特定石炭の免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-4-2/par-3 - 租税特別措置法 第九十条の四の三第三項（引取りに係る沖縄発電用特定石炭等の免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-4-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-4-3/par-3 - 租税特別措置法 第九十条の五第六項（石油化学製品の原料用特定揮発油等に係る石油石炭税の還付） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-90-5/par-6 - 租税特別措置法 第九十条の六第三項（特定の重油を農林漁業の用に供した場合の石油石炭税の還付） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-3 - 租税特別措置法 第九十条の六第五項（特定の重油を農林漁業の用に供した場合の石油石炭税の還付） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-6/par-5 - 租税特別措置法 第九十条の六の二第六項（石油アスファルト等に係る石油石炭税の還付） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-6-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-90-6-2/par-6 - 租税特別措置法 第九十条の六の三第五項（非製品ガスに係る石油石炭税の還付） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-6-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-6-3/par-5 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/337AC0000000066/20260624_508AC0000000046), retrieved 2026-09-18 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on General Rules for National Taxes — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-033, translated 2026-09-18 - This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18