In the case where a person listed in the following items holds important property indispensable for carrying out the taxpayer's business and the income arising from that property constitutes the taxpayer's income, if the taxpayer is delinquent in paying the national tax pertaining to the business for which the property is used, and it is found that the amount to be collected is still insufficient even after the delinquent tax collection procedure has been executed on that national tax, the person listed in the relevant item is to bear secondary tax liability for the national tax pertaining to that delinquency, up to the limit of that property (including acquired property).
Where the taxpayer is an individual: a spouse or other relative sharing the same livelihood with that individual who receives income from the business operated by the taxpayer;
納税者が個人である場合 その者と生計を一にする配偶者その他の親族でその納税者の経営する事業から所得を受けているもの
Where the taxpayer is a family corporation in its present condition at the time the relevant fact occurred: the shareholders or members who formed the basis for that determination.
Read this with the articles around it
national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
taxpayermachine translation
「納税者」
A person liable under the national tax laws to pay a national tax other than tax collected by withholding (源泉徴収等による国税), and a person who must collect such withheld tax and pay it to the State.
Defined inArticle 2, paragraph (1), item (vi)· applies throughout the law
family corporationmachine translation
「同族会社」
A company that would be a family corporation as defined in Article 2, item 10 of the Corporation Tax Act if the delinquent taxpayer were chosen as one of the shareholders or members on which that test is based.
Short name set inArticle 35, paragraph (1)
acquired propertymachine translation
「取得財産」
Property acquired through a change in the property concerned, and property acquired on the strength of that property or of the property so acquired; under Articles 36 and 37 it is counted with that property in fixing the limit of a secondary tax liability (第二次納税義務).
Short name set inArticle 36, paragraph (1)· applies only in this article and in Article 37