Section 2 Succession to Tax Liability
第二節 納税義務の承継
Article 9Succession to Tax Liability by Inheritance
第九条（相続による納税義務の承継）
When there is an inheritance (including a comprehensive bequest; the same applies hereinafter in this Chapter), the heir (including a comprehensive legatee; the same applies hereinafter in this Chapter) or the juridical person referred to in Article 951 of the Civil Code (Act No. 89 of 1896) must pay or remit the local government levies that are to be imposed on the decedent (including the person who made a comprehensive bequest; the same applies hereinafter in this Chapter), or that the decedent was to pay or remit (hereinafter in this Chapter referred to as the "decedent's local government levies"); provided, however, that an heir who has made a qualified acceptance is liable only up to the property obtained through the inheritance.
相続（包括遺贈を含む。以下本章において同じ。）があつた場合には、その相続人（包括受遺者を含む。以下本章において同じ。）又は民法（明治二十九年法律第八十九号）第九百五十一条の法人は、被相続人（包括遺贈者を含む。以下本章において同じ。）に課されるべき、又は被相続人が納付し、若しくは納入すべき地方団体の徴収金（以下本章において「被相続人の地方団体の徴収金」という。）を納付し、又は納入しなければならない。ただし、限定承認をした相続人は、相続によつて得た財産を限度とする。
In the case referred to in the preceding paragraph, where there are two or more heirs, each heir must pay or remit the amount calculated by apportioning the decedent's local government levies in proportion to that heir's share of the inheritance under the provisions of Articles 900 through 902 of the Civil Code.
前項の場合において、相続人が二人以上あるときは、各相続人は、被相続人の地方団体の徴収金を民法第九百条から第九百二条までの規定によるその相続分によりあん分して計算した額を納付し、又は納入しなければならない。
In the case referred to in the preceding paragraph, where among the heirs there is one whose value of property obtained through the inheritance exceeds the amount of local government levies that heir is to pay or remit under that paragraph, that heir is liable to pay or remit the local government levies that the other heirs are to pay or remit under that paragraph, up to the amount of the excess value.
The obligation succeeded to under the provisions of the preceding three paragraphs includes the obligation to file returns or reports relating to that obligation.
前三項の規定によつて承継する義務は、当該義務に係る申告又は報告の義務を含むものとする。
Article 9-2Procedures for Collection from Heirs
第九条の二（相続人からの徴収の手続）
In the case where an inheritance has occurred with respect to a taxpayer or a special collection agent (in this Chapter (excluding Article 13), the terms taxpayer and special collection agent include a secondary taxpayer prescribed in Article 11, paragraph (1) and a guarantor prescribed in Article 16, paragraph (1), item (vi)), and there are two or more heirs, those heirs may designate from among themselves a representative to receive documents relating to the assessment and collection (excluding the delinquent tax collection procedure) and refund of the decedent's local government levies. In this case, the heirs who made the designation must notify the head of the local government to that effect.
In the case referred to in the first sentence of the preceding paragraph, where any of the heirs or any of their shares of inheritance is unclear, and the notification referred to in the second sentence of that paragraph is not made within a reasonable period, the head of a local government may designate one of the heirs and make that person the representative prescribed in that paragraph. In this case, the head of the local government who made the designation must notify the heirs to that effect.
Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the designation of the representative prescribed in paragraph (1) are specified by Cabinet Order.
With regard to the decedent's local government levies, a disposition relating to assessment and collection or refund that requires the service of documents, made in the name of the decedent after the decedent's death without knowledge of the death, is deemed to have been made to all the heirs with respect to the decedent's local government levies only where the documents have been served on one of the heirs.
被相続人の地方団体の徴収金につき、被相続人の死亡後その死亡を知らないでその者の名義でした賦課徴収又は還付に関する処分で書類の送達を要するものは、その相続人の一人にその書類が送達された場合に限り、当該被相続人の地方団体の徴収金につきすべての相続人に対してされたものとみなす。
Article 9-3Succession to Tax Liability by Merger of Juridical Persons
第九条の三（法人の合併による納税義務の承継）
In the case where a juridical person has merged, the juridical person surviving the merger or the juridical person established by the merger must pay or remit the local government levies that are to be imposed on the juridical person extinguished by the merger (hereinafter in this Chapter referred to as the "merged juridical person"), or that the merged juridical person was to pay or remit.
法人が合併した場合には、合併後存続する法人又は合併により設立した法人は、合併により消滅した法人（以下本章において「被合併法人」という。）に課されるべき、又は被合併法人が納付し、若しくは納入すべき地方団体の徴収金を納付し、又は納入しなければならない。
The obligation succeeded to under the provisions of the preceding paragraph includes the obligation to file returns or reports relating to that obligation.
前項の規定によつて承継する義務は、当該義務に係る申告又は報告の義務を含むものとする。
Article 9-4Succession to Tax Liability Relating to Trusts
第九条の四（信託に係る納税義務の承継）
In the case where the duties of a trustee have ended due to a ground listed in the items of Article 56, paragraph (1) of the Trust Act (Act No. 108 of 2006), when a new trustee (hereinafter in this paragraph and paragraph (6) referred to as the "new trustee") takes office, that new trustee succeeds to the obligation to pay or remit the local government levies that are to be imposed on that trustee, or that the 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 (meaning an obligation covered by the trust property prescribed in Article 2, paragraph (9) of that Act; the same applies hereinafter in this Chapter); the same applies hereinafter in this Article).
In a trust with two or more trustees, where the duties of one of them have ended due to a ground listed in the items of Article 56, paragraph (1) of the Trust Act, notwithstanding the preceding paragraph, the trustee, among the other trustees, who has taken over the trust affairs from the trustee whose duties have ended (hereinafter in this paragraph and paragraph (5) referred to as the "trustee whose duties have ended") succeeds to the obligation to pay or remit the local government levies that are to be imposed on that trustee whose duties have ended, or that the trustee whose duties have ended was to pay or remit.
In the case where the duties of a trustee have ended due to the ground listed in Article 56, paragraph (1), item (i) of the Trust Act, the juridical person prescribed in Article 74, paragraph (1) of that Act succeeds to the obligation to pay or remit the local government levies that are to be imposed on that trustee, or that the trustee was to pay or remit.
信託法第五十六条第一項第一号に掲げる事由により受託者の任務が終了した場合には、同法第七十四条第一項に規定する法人は、当該受託者に課されるべき、又は当該受託者が納付し、若しくは納入すべき地方団体の徴収金を納付し、又は納入する義務を承継する。
In the case where a juridical person that is a trustee has undergone a company split, the juridical person that has succeeded to the rights and obligations as trustee through the company split succeeds to the obligation to pay or remit the local government levies that are to be imposed on the juridical person that is the trustee that underwent the company split, or that the juridical person that is the trustee that underwent the company split was to pay or remit.
受託者である法人が分割をした場合における分割により受託者としての権利義務を承継した法人は、当該分割をした受託者である法人に課されるべき、又は当該分割をした受託者である法人が納付し、若しくは納入すべき地方団体の徴収金を納付し、又は納入する義務を承継する。
Even where the obligation to pay or remit local government levies has been succeeded to under paragraph (1) or (2), the trustee referred to in paragraph (1) or the trustee whose duties have ended is liable to perform the obligation to pay or remit the succeeded local government levies with the trustee's own property; provided, however, that this does not apply where, under Article 21, paragraph (2) of the Trust Act, the trustee is liable to perform the obligation to pay or remit those local government levies only with property belonging to the trust property.
Where the new trustee has succeeded to the obligation to pay or remit local government levies under paragraph (1), the new trustee is liable to perform the obligation to pay or remit the succeeded local government levies only with property belonging to the trust property.
head of a local governmentmachine translation
「地方団体の長」
The governor of a prefecture (道府県知事) or the mayor of a municipality (市町村長).
Defined inArticle 1, paragraph (1), item (ii)· applies throughout the law
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
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
new trusteemachine translation
「新受託者」
A new trustee who takes office after a trustee's duties end for one of the reasons in Article 56, paragraph 1 of the Trust Act, and who takes over the obligation to pay the local taxes and other charges (地方団体の徴収金) the former trustee owed, where that obligation is a liability covered by the trust property (信託財産責任負担債務).
Short name set inArticle 9-4, paragraph (1)· applies only in this paragraph and in Article 9-4, paragraph (6)
trustee whose duties have endedmachine translation
「任務終了受託者」
In a trust with two or more trustees, a trustee whose duties have ended for one of the reasons listed in Article 56, paragraph 1 of the Trust Act; the trustee who takes over its trust business inherits its obligation to pay the local government's levies (地方団体の徴収金) owed by it.
Short name set inArticle 9-4, paragraph (2)· applies only in this paragraph and in Article 9-4, paragraph (5)
secondary taxpayermachine translation
「第二次納税義務者」
A person who has a secondary tax liability (第二次納税義務) under Articles 11-2 to 11-10 or Article 12-2, paragraph 2 or 3 for local tax collection money (地方団体の徴収金) owed by a taxpayer or special collector (特別徴収義務者), from whom the head of the local government collects it by a written notice stating the amount, the deadline and the place of payment.
Short name set inArticle 11, paragraph (1)
service
送達
The delivery of a document in a court proceeding, such as a lawsuit, to the person it is for, by a procedure the law lays down: unless a provision says otherwise, the court carries it out of its own motion, the court clerk handles the work (Code of Civil Procedure, Article 98), and the person who effects it reports on it to the court in writing (Article 100, paragraph (1)); the complaint must be served on the defendant (Article 138, paragraph (1)), and the judgment on the parties (Article 255, paragraph (1)). A document is served by post or by a court enforcement officer (執行官) (Article 101, paragraph (1)), as a rule by handing it to the person (Article 102-2), at their address, residence, place of business or office, or at their workplace where those are unknown or service there meets an obstacle (Article 103); each party, legal representative and litigation representative (訴訟代理人) must tell the court a place in Japan where they are to be served (Article 104, paragraph (1)), and service abroad is made at the presiding judge's request to that country's authorities or to a Japanese ambassador, minister or consul there (Article 108). If the person is not found at a place other than their workplace, the document may be handed to an employee or a person living with them who can be trusted to receive it, and if it is refused without a legitimate reason it may be left there (Article 106, paragraphs (1) and (3)); where it cannot be served in those ways, the court clerk may send it by registered mail, and it counts as served when it is sent (Article 107, paragraphs (1) and (3)). An electronic record can also be served through the courts' electronic system on a person who has registered for it, by making it available to them and sending them a notice, and that service takes effect when they view it or save it to their computer, or one week after the notice was sent, whichever comes first (Articles 109-2, paragraph (1), and 109-3, paragraph (1)); a person who must make filings online, such as a litigation representative (訴訟代理人) entrusted with the case, can be served this way even without registering, and without a notice, the week then running from when the record was made available (Articles 109-4 and 132-11, paragraph (1)). Where a party's address or other place for service is unknown, among other cases, the court clerk may serve by publication (公示送達), on petition or where the court orders it, and serves the same party by publication again of the clerk's own motion, as a rule (Article 110, paragraphs (1) to (3)): that the clerk holds the document and will hand it over at any time is made available for anyone to view, by a method the Supreme Court's rules (最高裁判所規則) set, and posted on the court's notice board or shown on a screen at the court (Article 111), and service takes effect two weeks after that begins, or six weeks for service to be made abroad, though one made again of the clerk's own motion takes effect the day after it begins (Article 112, paragraphs (1) and (2)). Some time limits run from service: an appeal to the court of second instance (控訴), for one, must be filed within two weeks of the day the judgment is served (Article 285).
Written by AI using Code of Civil Procedure, Arts. 98, 100 to 104, 106 to 112, 132-11, 138, 255, 285 as a reference.