# 地方税法 / Local Tax Act — 第十一条の四 (Article 11-4) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-11-4. 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: 第十一条の四 (Article 11-4)（同族会社の第二次納税義務） — address `art-11-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-11-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-11-4 - 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. --- ### 第十一条の四（同族会社の第二次納税義務） — Secondary Tax Liability of Family Corporations caption: machine translation, not official art-11-4 · https://japanlaw.org/en/local-tax-act/art-11-4 · https://japanlaw.org/l/325AC0000000226/art-11-4 **第一項** 滞納者がその者を判定の基礎となる株主又は社員として選定した場合に法人税法第二条第十号に規定する会社に該当する会社（以下本章において「同族会社」という。）の株式又は出資を有する場合において、その株式又は出資につき次に掲げる理由があり、かつ、その者の財産（当該株式又は出資を除く。）につき滞納処分をしてもなお徴収すべき地方団体の徴収金に不足すると認められるときは、その者の有する当該株式又は出資（当該滞納に係る地方団体の徴収金の法定納期限（この法律又はこれに基づく条例の規定により地方税を納付し、又は納入すべき期限（修正申告、期限後申告、更正若しくは決定、繰上徴収又は徴収の猶予に係る期限その他政令で定める期限を除く。）をいい、地方税で納期を分けているものの第二期以降の分については、その第一期分の納期限をいい、督促手数料、延滞金、過少申告加算金、不申告加算金、重加算金及び滞納処分費については、その徴収の基因となつた地方税の当該期限をいう。以下本章において同じ。）の一年前までに取得したものを除く。）の価額を限度として、当該会社は、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。 art-11-4/par-1 · https://japanlaw.org/en/local-tax-act/art-11-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-11-4/par-1 Where a person delinquent in payment holds shares or capital contributions in a company that would fall under a company prescribed in Article 2, item (x) of the Corporation Tax Act if that person were selected as the shareholder or member serving as the basis for the determination (hereinafter in this Chapter referred to as a "family corporation"), and there is a reason listed below with respect to those shares or capital contributions, and it is found that the amount of local government levies to be collected remains insufficient even after carrying out delinquent tax collection procedures on that person's property (excluding those shares or capital contributions), that company has secondary tax liability for the local government levies relating to that delinquency, to the extent of the value of the shares or capital contributions held by that person (excluding those acquired at least one year before the statutory payment due date for the local government levies relating to that delinquency (meaning the time limit by which local tax is to be paid or remitted under the provisions of this Act or the Prefectural or Municipal Ordinances based on it (excluding time limits relating to an amended return, a late return, a reassessment or determination, advance collection or deferment of collection, and other time limits specified by Cabinet Order); for the second and subsequent payment periods of a local tax whose payment period is divided, the due date for payment of its first payment period; and, for demand fees, delinquency charges, additional charges for understatement, additional charges for failure to file, substantial additional charges and expenses for the delinquent tax collection procedure, that time limit for the local tax that gave rise to the collection; the same applies hereinafter in this Chapter)): machine translation, not official **一** その株式又は出資を再度換価に付してもなお買受人がないこと。 art-11-4/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-11-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-11-4/par-1/item-1 that even after the shares or capital contributions have been put up for realization again, there is no purchaser; machine translation, not official **二** その株式若しくは出資の譲渡につき法律若しくは定款に制限があり、又は株券の発行がないため、これらを譲渡することにつき支障があること。 art-11-4/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-11-4/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-11-4/par-1/item-2 that, because there are restrictions on the transfer of the shares or capital contributions under an Act or the articles of incorporation, or because share certificates have not been issued, there is an obstacle to transferring them. machine translation, not official **第二項** 前項の同族会社の株式又は出資の価額は、第十一条第一項の納付又は納入の通知書を発する時における当該会社の資産の総額から負債の総額を控除した額をその株式又は出資の数で除した額を基礎として計算した額による。 art-11-4/par-2 · https://japanlaw.org/en/local-tax-act/art-11-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-11-4/par-2 The value of the shares or capital contributions of a family corporation referred to in the preceding paragraph is the amount calculated on the basis of the amount obtained by dividing the amount obtained by deducting the total amount of liabilities from the total amount of assets of that company at the time of issuing the written notice of payment or remittance referred to in Article 11, paragraph (1) by the number of those shares or capital contributions. machine translation, not official **第三項** 第一項の同族会社であるかどうかの判定は、第十一条第一項の納付又は納入の通知書を発する時の現況による。 art-11-4/par-3 · https://japanlaw.org/en/local-tax-act/art-11-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-11-4/par-3 Whether a company is a family corporation referred to in paragraph (1) is determined according to its status at the time of issuing the written notice of payment or remittance referred to in Article 11, paragraph (1). machine translation, not official --- ## Cites - art-11-4/par-1: 法人税法第二条第十号 → 法人税法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-10 - art-11-4/par-2: 前項 → 地方税法 第十一条の四第一項 (Article 11-4, paragraph (1)), art-11-4/par-1 — https://japanlaw.org/en/local-tax-act/art-11-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-11-4/par-1 - art-11-4/par-2: 第十一条第一項 → 地方税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/en/local-tax-act/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-11/par-1 - art-11-4/par-3: 第一項 → 地方税法 第十一条の四第一項 (Article 11-4, paragraph (1)), art-11-4/par-1 — https://japanlaw.org/en/local-tax-act/art-11-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-11-4/par-1 - art-11-4/par-3: 第十一条第一項 → 地方税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/en/local-tax-act/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-11/par-1 ## Cited by 9 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 第十一条の四第二項（同族会社の第二次納税義務） — https://japanlaw.org/en/local-tax-act/art-11-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-11-4/par-2 - 地方税法 第十一条の四第三項（同族会社の第二次納税義務） — https://japanlaw.org/en/local-tax-act/art-11-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-11-4/par-3 - 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 附則第三条第一項（法人でない社団等に属する財産の上に設定されている質権又は抵当権の先取特権） — https://japanlaw.org/en/local-tax-act/suppl-3321-60/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-3/par-1 - 地方税法 附則第四条第一項（第二次納税義務に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-4/par-1 - 地方税法 附則第十条第一項（過少申告加算金額、不申告加算金額又は重加算金額に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-10/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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-001, 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