A group tax sharing corporation is jointly and severally liable for the payment of the corporation tax on income for each business year of another group tax sharing corporation (limited to that for which the tax liability became established during a period in which there is a group tax sharing full controlling interest between the group tax sharing corporation and the other group tax sharing corporation).
With regard to the application of the provisions of Article 43, paragraph (1) (Competent Agency for Collection of National Taxes) of the Act on General Rules for National Taxes in the case where the corporation tax prescribed in the preceding paragraph is collected from the group tax sharing corporation referred to in that paragraph, the phrase "The collection of a national tax" in that paragraph is deemed to be replaced with "The collection of the corporation tax pertaining to the joint and several liability for payment prescribed in Article 152, paragraph (1) (Joint and Several Liability for Payment) of the Corporation Tax Act of a group tax sharing corporation prescribed in that paragraph", and the phrase "the place for tax payment of the national tax" with "the place for tax payment of that corporation tax or the place for tax payment of the corporation tax of that group tax sharing corporation".
前項に規定する法人税を同項の通算法人から徴収する場合における国税通則法第四十三条第一項（国税の徴収の所轄庁）の規定の適用については、同項中「国税の徴収」とあるのは「法人税法第百五十二条第一項（連帯納付の責任）に規定する通算法人の同項に規定する連帯納付の責任に係る法人税の徴収」と、「その国税の納税地」とあるのは「当該法人税の納税地又は当該通算法人の法人税の納税地」とする。
With regard to corporation tax that the trustee presiding over the trust affairs of a trust subject to corporate taxation referred to in Article 4-4, paragraph (2) (Trusts Subject to Corporate Taxation with Two or More Trustees) (hereinafter referred to as the "presiding trustee" in this Article) is to pay pursuant to the provisions of that paragraph, the trustees other than the presiding trustee of that trust subject to corporate taxation are jointly and severally liable for the payment of that corporation tax.
With regard to the application of the provisions of Article 43, paragraph (1) of the Act on General Rules for National Taxes in the case where the corporation tax prescribed in the preceding paragraph is collected from a trustee other than the presiding trustee, the phrase "The collection of a national tax" in that paragraph is deemed to be replaced with "The collection of the corporation tax pertaining to the joint and several liability for payment prescribed in Article 152, paragraph (3) of the Corporation Tax Act of a trustee other than the presiding trustee prescribed in paragraph (3) of that Article (Joint and Several Liability for Payment) (hereinafter referred to as the 'presiding trustee' in this paragraph) of a trust subject to corporate taxation prescribed in Article 2, item (xxix)-2 (Definitions) of that Act (such a trustee is hereinafter referred to as a 'jointly liable trustee' in this paragraph)", and the phrase "the place for tax payment of the national tax" with "the place for tax payment of that corporation tax or the place for tax payment of that corporation tax if that jointly liable trustee were the presiding trustee of that trust subject to corporate taxation".
前項に規定する法人税を主宰受託者以外の受託者から徴収する場合における国税通則法第四十三条第一項の規定の適用については、同項中「国税の徴収」とあるのは「法人税法第二条第二十九号の二（定義）に規定する法人課税信託の同法第百五十二条第三項（連帯納付の責任）に規定する主宰受託者（以下この項において「主宰受託者」という。）以外の受託者（以下この項において「連帯受託者」という。）の同条第三項に規定する連帯納付の責任に係る法人税の徴収」と、「その国税の納税地」とあるのは「当該法人税の納税地又は当該連帯受託者が当該法人課税信託の主宰受託者であつたとした場合における当該法人税の納税地」とする。