Where a juridical person has been dissolved and has made the distribution of residual assets or the delivery of residual assets without paying or remitting the local government levies that are to be imposed on that juridical person or that it was to pay or remit, the liquidator and the persons who received the distribution or delivery of the residual assets (excluding persons to whom the provisions of the preceding Article apply; the same applies hereinafter in this paragraph) have secondary tax liability for the local government levies relating to that delinquency, only where it is found that the amount to be collected remains insufficient even after carrying out delinquent tax collection procedures on that juridical person; provided, however, that the liquidator is liable to the extent of the value of the property distributed or delivered, and the persons who received the distribution or delivery of the residual assets are liable to the extent of the value of the property they received, respectively.
Where a trust prescribed in Article 175 of the Trust Act has been terminated, and the liquidating trustee of that trust (meaning a liquidating trustee prescribed in Article 177 of that Act; the same applies hereinafter in this paragraph) has delivered property belonging to the trust property to residual property beneficiaries, etc. (meaning residual property beneficiaries, etc. prescribed in Article 182, paragraph (2) of that Act; the same applies hereinafter in this paragraph) without paying the local government levies that are to be imposed on that liquidating trustee or that the liquidating trustee was to pay or remit (limited to those for which the obligation to pay or remit becomes an obligation covered by the trust property; the same applies hereinafter in this paragraph), the liquidating trustee (limited to a liquidating trustee liable to perform the obligation to pay or remit those local government levies only with property belonging to the trust property; hereinafter in this paragraph referred to as the "specified liquidation trustee") and the residual property beneficiaries, etc. have secondary tax liability for the local government levies relating to that delinquency, only where it is found that the amount to be collected remains insufficient even after carrying out delinquent tax collection procedures on that liquidating trustee; provided, however, that the specified liquidation trustee is liable to the extent of the value of the property delivered, and the residual property beneficiaries, etc. are liable to the extent of the value of the property received, respectively.
信託法第百七十五条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し、若しくは納入すべき地方団体の徴収金（その納付し、又は納入する義務が信託財産責任負担債務となるものに限る。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地方団体の徴収金を納付し、又は納入す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、その滞納に係る地方団体の徴収金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。
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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
obligation covered by the trust propertymachine translation
「信託財産責任負担債務」
In Chapter 1, an obligation covered by the trust property as defined in Article 2, paragraph 9 of the Trust Act: a debt that a trustee is liable to perform with the property belonging to the trust property (信託財産).
Defined inArticle 9-4, paragraph (1)· applies only in this chapter
residual property beneficiaries, etc.machine translation
「残余財産受益者等」
As defined in Article 182, paragraph 2 of the Trust Act, the beneficiaries whom the terms of a trust name to receive its residual property (残余財産受益者) and the persons they name as those to whom the residual property is to belong (帰属権利者).
Defined inArticle 11-3, paragraph (2)· applies only in this paragraph
liquidating trusteemachine translation
「清算受託者」
As defined in Article 177 of the Trust Act, the trustee of a trust after the trust has ended, who completes its current business, collects the claims of the trust property and pays its debts, and delivers its residual property.
Defined inArticle 11-3, paragraph (2)· applies only in this paragraph
specified liquidation trusteemachine translation
「特定清算受託者」
The liquidation trustee (清算受託者) of a trust ended as Article 175 of the Trust Act provides who is liable for the trust's local government collection money (地方団体の徴収金) only out of the trust property; where it hands that property to the residual property beneficiaries, etc. (残余財産受益者等) without paying the money, it bears secondary tax liability (第二次納税義務) up to the value of the property handed over.
Short name set inArticle 11-3, paragraph (2)· applies only in this paragraph