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第三章 第二次納税義務（第二十七条から第三十六条まで）
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第三章 第二次納税義務
第二十七条から第三十一条まで
第三十二条
（第二次納税義務の通則）General Rules on Secondary Tax Liability
第一項
税務署長は、納税者の国税を第二次納税義務者から徴収しようとするときは、その者に対し、政令で定めるところにより、徴収しようとする金額、納付の期限その他必要な事項を記載した納付通知書により告知しなければならない。この場合においては、その者の住所又は居所の所在地を所轄する税務署長に対しその旨を通知しなければならない。
When the district director intends to collect a taxpayer's national tax from a secondary taxpayer, the district director must give notice to that person, as provided by Cabinet Order, by a written payment notice stating the amount to be collected, the payment deadline, and other necessary particulars. In this case, the district director must notify the district director who has jurisdiction over the location of that person's domicile or residence to that effect.
第二項
第二次納税義務者がその国税を前項の納付の期限までに完納しないときは、税務署長は、次項において準用する国税通則法第三十八条第一項及び第二項（繰上請求）の規定による請求をする場合を除き、納付催告書によりその納付を督促しなければならない。この場合においては、その納付催告書は、国税に関する法律に別段の定めがあるものを除き、その納付の期限から五十日以内に発するものとする。
If the secondary taxpayer does not pay the national tax in full by the payment deadline under the preceding paragraph, the district director must demand payment by a written payment reminder, except where making a demand under the provisions of Article 38, paragraphs (1) and (2) (Advance Demand) of the Act on General Rules for National Taxes as applied mutatis mutandis pursuant to the following paragraph. In this case, the written payment reminder is to be issued within 50 days from the payment deadline, except where otherwise provided in Acts relating to national tax.
第三項
国税通則法第三十八条第一項及び第二項、同法第四章第一節（納税の猶予）並びに同法第五十五条（納付委託）の規定は、第一項の場合について準用する。
The provisions of Article 38, paragraphs (1) and (2) of the Act on General Rules for National Taxes, Chapter IV, Section 1 (Tax Payment Grace Period) of that Act, and Article 55 (Consignment of Payment) of that Act apply mutatis mutandis to the case under paragraph (1).
第四項
第二次納税義務者の財産の換価は、その財産の価額が著しく減少するおそれがあるときを除き、第一項の納税者の財産を換価に付した後でなければ、行うことができない。
Realization of the property of a secondary taxpayer may be carried out only after the property of the taxpayer under paragraph (1) has been put up for realization, except where there is a risk that the value of that property will decrease significantly.
第五項
この章の規定は、第二次納税義務者から第一項の納税者に対してする求償権の行使を妨げない。
The provisions of this Chapter do not preclude the exercise by a secondary taxpayer of a right of reimbursement against the taxpayer under paragraph (1).
第三十三条
（合名会社等の社員の第二次納税義務）Secondary Tax Liability of Members of General Partnership Companies, etc.
第一項
合名会社若しくは合資会社又は税理士法人、弁護士法人、外国法事務弁護士法人、弁護士・外国法事務弁護士共同法人、監査法人、弁理士法人、司法書士法人、行政書士法人、社会保険労務士法人若しくは土地家屋調査士法人が国税を滞納した場合において、その財産につき滞納処分を執行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、その社員（合資会社及び監査法人にあつては、無限責任社員）は、その滞納に係る国税の第二次納税義務を負う。この場合において、その社員は、連帯してその責めに任ずる。
Where a general partnership company or limited partnership company, or a certified public tax accountant corporation, attorney corporation, foreign law solicitor corporation, attorney-foreign law solicitor joint corporation, audit corporation, patent attorney corporation, judicial scrivener corporation, administrative scrivener corporation, social and labour insurance consultant corporation, or land and buildings investigator corporation is delinquent in national tax, and it is found that the amount to be collected will still be insufficient even if delinquent tax collection procedures are executed against its property, its members (in the case of a limited partnership company and an audit corporation, members with unlimited liability) bear secondary tax liability for the national tax relating to that delinquency. In this case, those members are jointly and severally liable.
第三十四条
（清算人等の第二次納税義務）Secondary Tax Liability of Liquidators, etc.
第一項
法人が解散した場合において、その法人に課されるべき、又はその法人が納付すべき国税を納付しないで残余財産の分配又は引渡しをしたときは、その法人に対し滞納処分を執行してもなおその徴収すべき額に不足すると認められる場合に限り、清算人及び残余財産の分配又は引渡しを受けた者（前条の規定の適用を受ける者を除く。以下この項において同じ。）は、その滞納に係る国税につき第二次納税義務を負う。ただし、清算人は分配又は引渡しをした財産の価額の限度において、残余財産の分配又は引渡しを受けた者はその受けた財産の価額の限度において、それぞれその責めに任ずる。
Where a corporation has been dissolved and has distributed or delivered its residual property without paying the national tax that is to be imposed on it or that it is to pay, only where it is found that the amount to be collected will still be insufficient even if delinquent tax collection procedures are executed against that corporation, the liquidators and the persons who received the distribution or delivery of the residual property (excluding persons subject to the application of the provisions of the preceding Article; the same applies hereinafter in this paragraph) bear secondary tax liability for the national tax relating to that delinquency; provided, however, that a liquidator is liable to the extent of the value of the property distributed or delivered, and a person who received the distribution or delivery of the residual property is liable to the extent of the value of the property received.
第二項
信託法（平成十八年法律第百八号）第百七十五条（清算の開始原因）に規定する信託が終了した場合において、その信託に係る清算受託者（同法第百七十七条（清算受託者の職務）に規定する清算受託者をいう。以下この項において同じ。）に課されるべき、又はその清算受託者が納付すべき国税（その納める義務が信託財産責任負担債務（同法第二条第九項（定義）に規定する信託財産責任負担債務をいう。）となるものに限る。以下この項において同じ。）を納付しないで信託財産に属する財産を残余財産受益者等（同法第百八十二条第二項（残余財産の帰属）に規定する残余財産受益者等をいう。以下この項において同じ。）に給付をしたときは、その清算受託者に対し滞納処分を執行してもなおその徴収すべき額に不足すると認められる場合に限り、清算受託者（信託財産に属する財産のみをもつて当該国税を納める義務を履行する責任を負う清算受託者に限る。以下この項において「特定清算受託者」という。）及び残余財産受益者等は、その滞納に係る国税につき第二次納税義務を負う。ただし、特定清算受託者は給付をした財産の価額の限度において、残余財産受益者等は給付を受けた財産の価額の限度において、それぞれその責めに任ずる。
Where a trust prescribed in Article 175 (Grounds for Commencement of Liquidation) of the Trust Act (Act No. 108 of 2006) has terminated and the liquidating trustee for that trust (meaning the liquidating trustee prescribed in Article 177 (Duties of Liquidating Trustee) of that Act; the same applies hereinafter in this paragraph) has provided property belonging to the trust property to residual property beneficiaries, etc. (meaning the residual property beneficiaries, etc. prescribed in Article 182, paragraph (2) (Vesting of Residual Property) of that Act; the same applies hereinafter in this paragraph) without paying the national tax that is to be imposed on that liquidating trustee or that the liquidating trustee is to pay (limited to national tax for which the obligation to pay constitutes an obligation borne by the trust property (meaning the obligation borne by the trust property prescribed in Article 2, paragraph (9) (Definitions) of that Act); the same applies hereinafter in this paragraph), only where it is found that the amount to be collected will still be insufficient even if delinquent tax collection procedures are executed against that liquidating trustee, the liquidating trustee (limited to a liquidating trustee who bears responsibility for performing the obligation to pay that national tax solely with property belonging to the trust property; hereinafter in this paragraph referred to as the "specified liquidating trustee") and the residual property beneficiaries, etc. bear secondary tax liability for the national tax relating to that delinquency; provided, however, that the specified liquidating trustee is liable to the extent of the value of the property provided, and the residual property beneficiaries, etc. are liable to the extent of the value of the property received.
第三十五条
（同族会社の第二次納税義務）Secondary Tax Liability of Family Corporations
第一項
滞納者がその者を判定の基礎となる株主又は社員として選定した場合に法人税法（昭和四十年法律第三十四号）第二条第十号（同族会社の定義）に規定する会社に該当する会社（以下「同族会社」という。）の株式又は出資を有する場合において、その株式又は出資につき次に掲げる理由があり、かつ、その者の財産（当該株式又は出資を除く。）につき滞納処分を執行してもなお徴収すべき国税に不足すると認められるときは、その有する当該株式又は出資（当該滞納に係る国税の法定納期限（国税に関する法律の規定による国税の還付金の額に相当する税額を減少させる修正申告又は更正により納付すべき国税並びに当該国税に係る附帯税及び滞納処分費については、その還付の基因となつた申告、更正又は決定があつた日とし、過怠税については、その納税義務の成立の日とする。以下この章において同じ。）の一年以上前に取得したものを除く。）の価額の限度において、当該会社は、その滞納に係る国税の第二次納税義務を負う。
Where a delinquent taxpayer holds shares or capital contributions in a company that would fall under the company prescribed in Article 2, item (x) (Definition of Family Corporation) of the Corporation Tax Act (Act No. 34 of 1965) if that person were selected as the shareholder or member forming the basis of the determination (hereinafter referred to as a "family corporation"), and there is a reason set out in the following items with respect to those shares or capital contributions, and it is found that the national tax to be collected will still be insufficient even if delinquent tax collection procedures are executed against that person's property (excluding those shares or capital contributions), that company bears secondary tax liability for the national tax relating to that delinquency, to the extent of the value of the shares or capital contributions held (excluding those acquired one year or more before the statutory due date for tax payment of the national tax relating to that delinquency (for national tax to be paid by way of an amended return or reassessment that reduces the amount of tax by an amount equivalent to the amount of a refund of national tax under the provisions of Acts relating to national tax, and for the accessory tax and expenses for the delinquent tax collection procedure relating to that national tax, the date on which the return, reassessment, or determination that was the cause of that refund was made, and for negligence tax, the date on which the tax liability was established; the same applies hereinafter in this Chapter)).
一
その株式又は出資を再度換価に付してもなお買受人がないこと。
that even after the shares or capital contributions have been put up for realization again, there is no purchaser;
二
その株式若しくは出資の譲渡につき法律若しくは定款に制限があり、又は株券の発行がないため、これらを譲渡することにつき支障があること。
that, because there are restrictions on the transfer of the shares or capital contributions under an Act or the articles of incorporation, or because share certificates have not been issued, there is an obstacle to transferring them.
第二項
前項の同族会社の株式又は出資の価額は、第三十二条第一項（第二次納税義務者への告知）の納付通知書を発する時における当該会社の資産の総額から負債の総額を控除した額をその株式又は出資の数で除した額を基礎として計算した額による。
The value of the shares or capital contributions of the family corporation under the preceding paragraph is the amount calculated on the basis of the amount obtained by dividing the amount remaining after deducting the total amount of liabilities from the total amount of assets of that company at the time of issuing the written payment notice under Article 32, paragraph (1) (Notice to Secondary Taxpayers) by the number of those shares or capital contributions.
第三項
第一項の同族会社であるかどうかの判定は、第三十二条第一項の納付通知書を発する時の現況による。
The determination of whether a company is a family corporation under paragraph (1) is made according to its current condition at the time of issuing the written payment notice under Article 32, paragraph (1).
第三十六条
（実質課税額等の第二次納税義務）Secondary Tax Liability for Substantively Taxed Amounts, etc.
第一項
滞納者の次の各号に掲げる国税につき滞納処分を執行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、第一号に定める者にあつては同号に規定する収益が生じた財産（その財産の異動により取得した財産及びこれらの財産に基因して取得した財産（以下この条及び次条において「取得財産」という。）を含む。）、第二号に定める者にあつては同号に規定する貸付けに係る財産（取得財産を含む。）、第三号に定める者にあつてはその受けた利益の額を限度として、その滞納に係る国税の第二次納税義務を負う。
Where it is found that the amount to be collected will still be insufficient even if delinquent tax collection procedures are executed with respect to the delinquent taxpayer's national tax listed in the following items, the person specified in item (i) bears secondary tax liability for the national tax relating to that delinquency to the extent of the property from which the profits prescribed in that item arose (including property acquired through a change in that property and property acquired on the basis of these properties (hereinafter in this Article and the following Article referred to as "acquired property")), the person specified in item (ii) to the extent of the property relating to the lending prescribed in that item (including acquired property), and the person specified in item (iii) to the extent of the amount of the benefit received.
一
所得税法第十二条（実質所得者課税の原則）若しくは第百五十八条（事業所の所得の帰属の推定）又は法人税法第十一条（実質所得者課税の原則）の規定により課された国税 その国税の賦課の基因となつた収益が法律上帰属するとみられる者
National tax imposed under Article 12 (Principle of Taxing the Actual Earner) or Article 158 (Presuming the Attribution of Income of a Place of Business) of the Income Tax Act, or Article 11 (Principle of Taxing the Actual Earner) of the Corporation Tax Act: the person to whom the profits that were the basis of the imposition of that national tax are regarded as legally belonging
二
消費税法（昭和六十三年法律第百八号）第十三条（資産の譲渡等又は特定仕入れを行つた者の実質判定）の規定により課された国税（同法第二条第一項第八号（定義）に規定する貸付けに係る部分に限る。） その国税の賦課の基因となつた当該貸付けを法律上行つたとみられる者
National tax imposed under Article 13 (Substantive Determination of the Person Who Made a Transfer, etc. of Assets or a Specified Purchase) of the Consumption Tax Act (Act No. 108 of 1988) (limited to the portion relating to the lending prescribed in Article 2, paragraph (1), item (viii) (Definitions) of that Act): the person who is regarded as having legally made the lending that was the basis of the imposition of that national tax
三
所得税法第百五十七条（同族会社等の行為又は計算の否認等）若しくは第百六十八条の二（非居住者の恒久的施設帰属所得に係る行為又は計算の否認）、法人税法第百三十二条（同族会社等の行為又は計算の否認）、第百三十二条の二（組織再編成に係る行為又は計算の否認）、第百三十二条の三（通算法人に係る行為又は計算の否認）若しくは第百四十七条の二（外国法人の恒久的施設帰属所得に係る行為又は計算の否認）、相続税法第六十四条（同族会社等の行為又は計算の否認等）又は地価税法（平成三年法律第六十九号）第三十二条（同族会社等の行為又は計算の否認等）の規定により課された国税 これらの規定により否認された納税者の行為（否認された計算の基礎となつた行為を含む。）につき利益を受けたものとされる者
National tax imposed under Article 157 (Negation of Actions or Calculations by a Family Company, etc.) or Article 168-2 (Denial of Acts or Calculations Related to Income Attributable to a Permanent Establishment of a Nonresident) of the Income Tax Act, Article 132 (Rejection of Acts or Calculations by Family Companies), Article 132-2 (Rejection of Acts or Calculations Pertaining to Organizational Restructuring), Article 132-3 (Rejection of Acts or Calculations Pertaining to Group Tax Sharing Corporations), or Article 147-2 (Rejection of Acts or Calculations Pertaining to Income Attributable to a Permanent Establishment of a Foreign Corporation) of the Corporation Tax Act, Article 64 (Negation of Actions or Calculations by a Family Company, etc.) of the Inheritance Tax Act, or Article 32 (Negation of Actions or Calculations by a Family Company, etc.) of the Land-holding Tax Act (Act No. 69 of 1991): the person who is considered to have received a benefit from the act of the taxpayer that was denied under these provisions (including the act that was the basis of the calculation that was denied)