Article 9Joint and Several Obligation to Pay National Tax on Jointly Owned Property, etc.
第九条（共有物等に係る国税の連帯納付義務）
The taxpayers are jointly and severally obligated to pay national tax on jointly owned property, a joint business, or property belonging to that business.
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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, or to collect national withholding tax (源泉徴収等による国税) and pay it to the State, not counting secondary taxpayers (第二次納税義務者) under the National Tax Collection Act or guarantors of the tax.
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law