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Section 5 Tax Liability of Association or Foundation Without Juridical Personality
The law as Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2026) leaves it, with the words it changes marked.
The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.
An association or foundation that is not a corporation and for which a representative or administrator is provided (hereinafter in this Chapter referred to as an "association or foundation without juridical personality") is deemed to be a corporation, and the provisions of this Chapter concerning corporations apply to it.
法人でない社団又は財団で代表者又は管理人の定があるもの（以下本章において「人格のない社団等」という。）は、法人とみなして、本章中法人に関する規定をこれに適用する。
Where a corporation comprehensively succeeds to the rights and obligations belonging to the property of an association or foundation without juridical personality (excluding the case where Article 9-3 applies), that corporation bears the obligation to pay or remit the local government levies to be imposed on that association or foundation without juridical personality, or that the association or foundation without juridical personality is to pay or remit (where the succession is of part of the rights and obligations, the local government levies in the amount calculated by multiplying that amount by the proportion that the property succeeded to by the corporation represents of the property of the association or foundation without juridical personality at the time of the succession).
法人が人格のない社団等の財産に属する権利義務を包括して承継する場合（第九条の三の規定の適用がある場合を除く。）には、その法人は、その人格のない社団等に課されるべき、又はその人格のない社団等が納付し、若しくは納入すべき地方団体の徴収金（その承継が権利義務の一部であるときは、その額にその承継の時における人格のない社団等の財産のうちにその法人が承継した財産の占める割合を乗じて計算して得た額の地方団体の徴収金）を納付し、又は納入する義務を負う。
Where an association or foundation without juridical personality is in arrears with local government levies, if it is found that, even after delinquent tax collection procedures have been carried out on the property belonging to it (excluding property that is deemed to belong in law to a third party because that third party is the nominal holder), the amount to be collected is still insufficient, that third party bears secondary tax liability for the local government levies in arrears, up to the limit of the property deemed to belong to it in law.
人格のない社団等が地方団体の徴収金を滞納した場合において、これに属する財産（第三者が名義人となつているため、当該第三者に法律上帰属するとみられる財産を除く。）につき滞納処分をしてもなおその徴収すべき額に不足すると認められるときは、当該第三者は、その法律上帰属するとみられる財産を限度として、当該滞納に係る地方団体の徴収金の第二次納税義務を負う。
Where property of an association or foundation without juridical personality that is a person delinquent in payment has been refunded or distributed (excluding the case where Article 11-3 applies), if it is found that, even after delinquent tax collection procedures have been carried out on that association or foundation without juridical personality (including the third party prescribed in the preceding paragraph), the amount to be collected is still insufficient, the person who received that refund or distribution bears secondary tax liability for the local government levies in arrears, up to the limit of the value of the property received. However, this does not apply where the refund or distribution was made one year or more before the statutory payment due date of the local government levies in arrears.
滞納者である人格のない社団等の財産の払戻又は分配をした場合（第十一条の三の規定の適用がある場合を除く。）において、当該人格のない社団等（前項に規定する第三者を含む。）につき滞納処分をしてもなお徴収すべき額に不足すると認められるときは、当該払戻又は分配を受けた者は、その受けた財産の価額を限度として、当該滞納に係る地方団体の徴収金の第二次納税義務を負う。ただし、その払戻又は分配が当該滞納に係る地方団体の徴収金の法定納期限より一年以上前にされている場合は、この限りでない。