Section 3 Joint and Several Tax Liability, etc.
第三節 連帯納税義務等
Article 10Joint and Several Tax Liability
第十条（連帯納税義務）
The provisions of Articles 436, 437 and 441 through 445 of the Civil Code apply mutatis mutandis to the obligation to jointly and severally pay or remit local government levies.
地方団体の徴収金を連帯して納付し、又は納入する義務については、民法第四百三十六条、第四百三十七条及び第四百四十一条から第四百四十五条までの規定を準用する。
第十条の二
Taxpayers are jointly and severally liable to pay local government levies on property in co-ownership, property in common use, joint business, articles produced by joint business, or joint acts.
共有物、共同使用物、共同事業、共同事業により生じた物件又は共同行為に対する地方団体の徴収金は、納税者が連帯して納付する義務を負う。
Co-owners, joint users, joint business operators or persons engaged in a joint act who are special collection agents are jointly and severally liable to remit local government levies relating to property in co-ownership, property in common use, joint business or joint acts.
Where the legal manager of a business is a mere nominal holder and it is found that a relative of that manager or another individual specified by Cabinet Order as having a special relationship with that manager (hereinafter in this paragraph referred to as a "relative, etc.") actually manages that business, for the purpose of the application of the preceding paragraph, that manager and that relative, etc. are deemed to be joint business operators.
事業の法律上の経営者が単なる名義人であつて、当該経営者の親族その他当該経営者と特殊の関係のある個人で政令で定めるもの（以下本項において「親族等」という。）が事実上当該事業を経営していると認められる場合においては、前項の規定の適用については、当該経営者と当該親族等とは、共同事業者とみなす。
第十条の三（法人の合併等の無効判決に係る連帯納税義務）
Where a judgment invalidating a merger or company split (hereinafter in this Article referred to as a "merger, etc.") has become final and binding, the juridical persons that carried out that merger, etc. are jointly and severally liable to pay or remit the local government levies of the juridical person surviving the merger, the juridical person established by the merger, or the juridical person that succeeded to the business through the company split, for which the obligation to pay or remit arose on or after the day of that merger, etc.
合併又は分割（以下この条において「合併等」という。）を無効とする判決が確定した場合には、当該合併等をした法人は、合併後存続する法人若しくは合併により設立した法人又は分割により事業を承継した法人の当該合併等の日以後に納付し、又は納入する義務の成立した地方団体の徴収金について、連帯して納付し、又は納入する義務を負う。
Where a juridical person has carried out a company split (excluding a split-off-type company split prescribed in Article 2, item (xii)-10 of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this Article), the juridical person that succeeded to the business through that company split (referred to as the "successor corporation in a company split" in Article 14-9, paragraph (1), item (vii)) is jointly and severally liable to pay or remit the following local taxes of the juridical person that carried out that company split (including the demand fees, delinquency charges, additional charges for understatement, additional charges for failure to file, substantial additional charges and expenses for the delinquent tax collection procedure relating to those local taxes, and excluding those for which the obligation to pay or remit has been succeeded to by the juridical person that succeeded to the rights and obligations as trustee under Article 9-4, paragraph (4) and those for which the obligation to pay or remit becomes an obligation covered only by the trust property (meaning an obligation covered only by the trust property prescribed in Article 154 of the Trust Act; the same applies in Article 17-2, paragraph (1))); provided, however, that this is limited to the value of the property succeeded to from the juridical person that carried out that company split (excluding property belonging to the trust property succeeded to from the juridical person that carried out that company split):
法人が分割（法人税法（昭和四十年法律第三十四号）第二条第十二号の十に規定する分社型分割を除く。以下この条において同じ。）をした場合には、当該分割により事業を承継した法人（第十四条の九第一項第七号において「分割承継法人」という。）は、当該分割をした法人の次に掲げる地方税（当該地方税に係る督促手数料、延滞金、過少申告加算金、不申告加算金、重加算金及び滞納処分費を含み、その納付し、又は納入する義務が第九条の四第四項の規定により受託者としての権利義務を承継した法人に承継されたもの及びその納付し、又は納入する義務が信託財産限定責任負担債務（信託法第百五十四条に規定する信託財産限定責任負担債務をいう。第十七条の二第一項において同じ。）となるものを除く。）について、連帯して納付し、又は納入する責めに任ずる。ただし、当該分割をした法人から承継した財産（当該分割をした法人から承継した信託財産に属する財産を除く。）の価額を限度とする。
local taxes for which the obligation to pay or remit arose before the day of the company split (excluding the prefectural tobacco tax and the municipal tobacco tax collected by the method of filing and payment under Articles 74-9 and 472 (referred to as "tobacco tax paid by filing" in the following item));
tobacco tax paid by filing for which the obligation to pay arose by the last day of the month preceding the month that includes the day of the company split.
分割の日の属する月の前月末日までに納付する義務の成立した申告納付に係るたばこ税
With regard to the application of the provisions of paragraph (1) to the ordinary tax imposed under Article 4, paragraph (3) (hereinafter referred to as the "prefectural non-statutory ordinary tax"), the ordinary tax imposed under Article 5, paragraph (3) (hereinafter referred to as the "municipal non-statutory ordinary tax"), or the earmarked tax imposed under Article 4, paragraph (6) or Article 5, paragraph (7) (hereinafter referred to as the "non-statutory earmarked tax"), that the local government specifies by its Prefectural or Municipal Ordinance as one for which it is difficult to follow the provisions of paragraph (1), the phrase "before the day of the company split" in paragraph (1), item (i) is deemed to be replaced with "up to a day before the day of the company split that is specified by Prefectural or Municipal Ordinance of the local government".
local governmentmachine translation
「地方団体」
A prefecture (道府県) or a municipality (市町村).
Defined inArticle 1, paragraph (1), item (i)· applies throughout the law
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· applies throughout the law
special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
merger, etc.machine translation
「合併等」
A merger or company split (分割); if a court judgment that it is void becomes final, the corporations that carried it out are jointly liable for the local taxes and other levies (地方団体の徴収金) that arose for the surviving, new or succeeding corporation from the day of the merger or split.
Short name set inArticle 10-3, paragraph (1)· applies only in this article
obligation covered only by the trust propertymachine translation
「信託財産限定責任負担債務」
In Article 10-4, paragraph 1 and Article 17-2, paragraph 1, an obligation covered only by the trust property as defined in Article 154 of the Trust Act: an obligation covered by the trust property (信託財産責任負担債務) that a trustee is liable to perform only with the property belonging to the trust property (信託財産).
Defined inArticle 10-4, paragraph (1)· applies only in this provision and in Article 17-2, paragraph (1)
successor corporation in a company splitmachine translation
「分割承継法人」
A corporation that took over a business through a company split (分割) other than a split by spin-off (分社型分割) as defined in Article 2, item 12-10 of the Corporation Tax Act, as Article 10-4, paragraph 1 and Article 14-9, paragraph 1, item 7 use the term.
Short name set inArticle 10-4, paragraph (1)· applies only in this provision and in Article 14-9, paragraph (1), item (vii)
tobacco tax paid by filingmachine translation
「申告納付に係るたばこ税」
The prefectural and municipal tobacco taxes (道府県たばこ税, 市町村たばこ税) collected by filing and payment (申告納付) under Articles 74-9 and 472; where a corporation is split (分割), the corporation taking over its business answers for those whose liability arose by the end of the month before the month of the split, while for other local taxes it answers for those whose liability arose before the day of the split.
Short name set inArticle 10-4, paragraph (1), item (i)· applies only in this provision and in Article 10-4, paragraph (1), item (ii)
municipal non-statutory ordinary taxmachine translation
「市町村法定外普通税」
An ordinary tax (普通税) that a municipality levies under Article 5, paragraph 3 by setting up a tax of its own beyond those the Local Tax Act lists.
Short name set inArticle 10-4, paragraph (2)
non-statutory earmarked taxmachine translation
「法定外目的税」
An earmarked tax (目的税) that a prefecture under Article 4, paragraph 6 or a municipality under Article 5, paragraph 7 levies as a tax of its own creation, beyond the special-purpose taxes the Local Tax Act provides for.
Short name set inArticle 10-4, paragraph (2)
prefectural non-statutory ordinary taxmachine translation
「道府県法定外普通税」
An ordinary tax (普通税) that a prefecture creates under Article 4, paragraph 3, beyond the ordinary taxes listed in Article 4, paragraph 2.
Short name set inArticle 10-4, paragraph (2)
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.