Article 9 — Act on General Rules for National Taxes

1 article

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.

共有物、共同事業又は当該事業に属する財産に係る国税は、その納税者が連帯して納付する義務を負う。

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Defined terms2

national tax
国税（こくぜい）
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.
国が課する税のうち関税、とん税、特別とん税、森林環境税及び特別法人事業税以外のもの
一
taxpayer
納税者（のうぜいしゃ）
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.
国税に関する法律の規定により国税（源泉徴収等による国税を除く。）を納める義務がある者（国税徴収法（昭和三十四年法律第百四十七号）に規定する第二次納税義務者及び国税の保証人を除く。）及び源泉徴収等による国税を徴収して国に納付しなければならない者
五

This version

as amended by Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Civil Code, etc. (Act No. 46 of 2026)民法等の一部を改正する法律の施行に伴う関係法律の整備等に関する法律

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