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。
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