Where a person set forth in the following items holds important property indispensable to the conduct of the business of a taxpayer or special collection agent, and the income arising from that property is the income of the taxpayer or special collection agent, if the taxpayer or special collection agent is in arrears with local government levies relating to the business for which that property is provided and it is found that, even after delinquent tax collection procedures have been carried out in respect of those local government levies, the amount to be collected is still insufficient, the person set forth in each item bears secondary tax liability for the local government levies in arrears, up to the limit of that property (including acquired property).
where the taxpayer or special collection agent is an individual: a spouse or other relative who shares a livelihood with that person and receives income from the business operated by the taxpayer or special collection agent;
納税者又は特別徴収義務者が個人である場合 その者と生計を一にする配偶者その他の親族で納税者又は特別徴収義務者の経営する事業から所得を受けているもの
where the taxpayer or special collection agent is a family corporation in its condition at the time the relevant fact occurred: the shareholder or member who formed the basis of that determination.
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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
acquired propertymachine translation
「取得財産」
Property acquired through a change in the property concerned and property acquired on the strength of either, which counts toward the limit of the secondary tax liability (第二次納税義務) for a delinquent taxpayer's local taxes and other levies (地方団体の徴収金) under Articles 11-5 and 11-6.
Short name set inArticle 11-5, paragraph (1)· applies only in this article and in Article 11-6
family corporationmachine translation
「同族会社」
A family corporation as defined in Article 2, item 10 of the Corporation Tax Act; whether a corporation is one is judged as things stood when the act or calculation in question took place.
Defined inArticle 72-43, paragraph (3)