# 地方税法 / Local Tax Act — 第五節 (Chapter 1, Section 5)
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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第五節 (Chapter 1, Section 5) — address `ch-1/sec-5`
- Text: the text as amended with effect from 2027-04-01, standing until 2027-04-15 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270401_507AC0000000007)
- URL (this text's page, at this provision): https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-5
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/local-tax-act/ch-1/sec-5
- Every provision below carries its address and its place on this text's page on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
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## 第五節 人格のない社団等の納税義務 — Section 5 Tax Liability of Association or Foundation Without Juridical Personality
heading: machine translation, not official
ch-1/sec-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-5
### 第十二条（人格のない社団等に対する本章の規定の適用） — Application of the Provisions of This Chapter to Association or Foundation Without Juridical Personality
caption: machine translation, not official
art-12 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-5#art-12
**第一項** 法人でない社団又は財団で代表者又は管理人の定があるもの（以下本章において「人格のない社団等」という。）は、法人とみなして、本章中法人に関する規定をこれに適用する。
art-12/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-5#art-12/par-1
An association or foundation that is not a corporation and for which a representative or administrator is provided (hereinafter in this Chapter referred to as an "association or foundation without juridical personality") is deemed to be a corporation, and the provisions of this Chapter concerning corporations apply to it.
machine translation, not official
### 第十二条の二（人格のない社団等の納税義務の承継等） — Succession to the Tax Liability, etc. of Association or Foundation Without Juridical Personality
caption: machine translation, not official
art-12-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-5#art-12-2
**第一項** 法人が人格のない社団等の財産に属する権利義務を包括して承継する場合（第九条の三の規定の適用がある場合を除く。）には、その法人は、その人格のない社団等に課されるべき、又はその人格のない社団等が納付し、若しくは納入すべき地方団体の徴収金（その承継が権利義務の一部であるときは、その額にその承継の時における人格のない社団等の財産のうちにその法人が承継した財産の占める割合を乗じて計算して得た額の地方団体の徴収金）を納付し、又は納入する義務を負う。
art-12-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-5#art-12-2/par-1
Where a corporation comprehensively succeeds to the rights and obligations belonging to the property of an association or foundation without juridical personality (excluding the case where Article 9-3 applies), that corporation bears the obligation to pay or remit the local government levies to be imposed on that association or foundation without juridical personality, or that the association or foundation without juridical personality is to pay or remit (where the succession is of part of the rights and obligations, the local government levies in the amount calculated by multiplying that amount by the proportion that the property succeeded to by the corporation represents of the property of the association or foundation without juridical personality at the time of the succession).
machine translation, not official
**第二項** 人格のない社団等が地方団体の徴収金を滞納した場合において、これに属する財産（第三者が名義人となつているため、当該第三者に法律上帰属するとみられる財産を除く。）につき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ときは、当該第三者は、その法律上帰属するとみられる財産を限度として、当該滞納に係る地方団体の徴収金の第二次納税義務を負う。
art-12-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-5#art-12-2/par-2
Where an association or foundation without juridical personality is in arrears with local government levies, if it is found that, even after delinquent tax collection procedures have been carried out on the property belonging to it (excluding property that is deemed to belong in law to a third party because that third party is the nominal holder), the amount to be collected is still insufficient, that third party bears secondary tax liability for the local government levies in arrears, up to the limit of the property deemed to belong to it in law.
machine translation, not official
**第三項** 滞納者である人格のない社団等の財産の払戻又は分配をした場合（第十一条の三の規定の適用がある場合を除く。）において、当該人格のない社団等（前項に規定する第三者を含む。）につき滞納処分をしてもなお徴収すべき額に不足すると認められるときは、当該払戻又は分配を受けた者は、その受けた財産の価額を限度として、当該滞納に係る地方団体の徴収金の第二次納税義務を負う。ただし、その払戻又は分配が当該滞納に係る地方団体の徴収金の法定納期限より一年以上前にされている場合は、この限りでない。
art-12-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-5#art-12-2/par-3
Where property of an association or foundation without juridical personality that is a person delinquent in payment has been refunded or distributed (excluding the case where Article 11-3 applies), if it is found that, even after delinquent tax collection procedures have been carried out on that association or foundation without juridical personality (including the third party prescribed in the preceding paragraph), the amount to be collected is still insufficient, the person who received that refund or distribution bears secondary tax liability for the local government levies in arrears, up to the limit of the value of the property received. However, this does not apply where the refund or distribution was made one year or more before the statutory payment due date of the local government levies in arrears.
machine translation, not official
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## Cites
- art-12-2/par-1: 第九条の三 → 地方税法 第九条の三 (Article 9-3), art-9-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-2#art-9-3
- art-12-2/par-3: 第十一条の三 → 地方税法 第十一条の三 (Article 11-3), art-11-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-4/from-art-11#art-11-3
- art-12-2/par-3: 前項 → 地方税法 第十二条の二第二項 (Article 12-2, paragraph (2)), art-12-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-5#art-12-2/par-2
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和七年法律第七号 leaves it, from 2027-04-01 (https://laws.e-gov.go.jp/law/325AC0000000226/20270401_507AC0000000007), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-006, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-006, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27