# 地方税法 / Local Tax Act — 第十一条の二 (Article 11-2) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-11-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第十一条の二 (Article 11-2)（合名会社等の社員の第二次納税義務） — address `art-11-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-11-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-11-2 - Every provision below carries its address and both URLs 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. --- ### 第十一条の二（合名会社等の社員の第二次納税義務） — Secondary Tax Liability of Members of General Partnership Companies, etc. caption: machine translation, not official art-11-2 · https://japanlaw.org/en/local-tax-act/art-11-2 · https://japanlaw.org/l/325AC0000000226/art-11-2 **第一項** 合名会社若しくは合資会社又は税理士法人、弁護士法人、外国法事務弁護士法人、弁護士・外国法事務弁護士共同法人、監査法人、弁理士法人、司法書士法人、行政書士法人、社会保険労務士法人若しくは土地家屋調査士法人が地方団体の徴収金を滞納した場合において、その財産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、その社員（合資会社及び監査法人にあつては、無限責任社員）は、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。この場合において、その社員は、連帯してその責めに任ずる。 art-11-2/par-1 · https://japanlaw.org/en/local-tax-act/art-11-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-11-2/par-1 Where a general partnership company or limited partnership company, or a certified public tax accountant corporation, attorney corporation, registered foreign lawyer corporation, joint corporation of attorneys and registered foreign lawyers, audit corporation, patent attorney corporation, judicial scrivener corporation, certified administrative procedures legal specialist corporation, public consultant on social and labour insurance corporation or land and buildings investigator corporation is delinquent in local government levies, and it is found that the amount to be collected remains insufficient even after carrying out delinquent tax collection procedures on its property, its members (in the case of a limited partnership company and an audit corporation, the unlimited liability members) have secondary tax liability for the local government levies relating to that delinquency. In this case, those members are jointly and severally liable. machine translation, not official ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 第十一条第一項（第二次納税義務の通則） — https://japanlaw.org/en/local-tax-act/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-11/par-1 - 地方税法 第十一条第五項（第二次納税義務の通則） — https://japanlaw.org/en/local-tax-act/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/art-11/par-5 - 地方税法 第十一条の三第一項（清算人等の第二次納税義務） — https://japanlaw.org/en/local-tax-act/art-11-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-11-3/par-1 - 地方税法 第十一条の九第一項（偽りその他不正の行為により地方団体の徴収金を免れた株式会社の役員等の第二次納税義務） — https://japanlaw.org/en/local-tax-act/art-11-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-11-9/par-1 - 地方税法 第二十条の十二第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/art-20-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-12/par-1 - 地方税法 附則第二条第一項（第二次納税義務に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-2/par-1 - 法人税法 第三十九条第一項第二号（第二次納税義務に係る納付税額の損金不算入等） — https://japanlaw.org/en/corporation-tax-act/art-39/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-39/par-1/item-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), 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-20261027T214204-004, 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