# 地方税法 / Local Tax Act — 第十一条の五 (Article 11-5)

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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: 第十一条の五 (Article 11-5)（実質課税額等の第二次納税義務） — address `art-11-5`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-11-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-11-5
- 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.

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### 第十一条の五（実質課税額等の第二次納税義務） — Secondary Tax Liability for Substantively Taxed Amounts, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-11-5 · https://japanlaw.org/en/local-tax-act/art-11-5 · https://japanlaw.org/l/325AC0000000226/art-11-5</sup>

  **第一項**  滞納者の次の各号に掲げる地方団体の徴収金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、第一号に定める者は同号に規定する収益が生じた財産（その財産の異動により取得した財産及びこれらの財産に基因して取得した財産（以下この条及び次条において「取得財産」という。）を含む。）を限度として、第二号に定める者は同号に規定する貸付けに係る財産（取得財産を含む。）を限度として、第三号に定める者はその受けた利益の額を限度として、第四号に定める者は同号に規定する事業の用に供する財産（取得財産を含む。）を限度として、それぞれその滞納に係る地方団体の徴収金の第二次納税義務を負う。
  <sup>art-11-5/par-1 · https://japanlaw.org/en/local-tax-act/art-11-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-11-5/par-1</sup>
  Where it is found that the amount to be collected remains insufficient even after carrying out delinquent tax collection procedures with respect to the local government levies listed in the following items of a person delinquent in payment, the person specified in item (i) has secondary tax liability for the local government levies relating to the delinquency to the extent of the property from which the profits prescribed in that item arose (including property acquired through a change in that property and property acquired on the basis of these (hereinafter in this Article and the following Article referred to as "acquired property")), the person specified in item (ii) to the extent of the property relating to the lease prescribed in that item (including acquired property), the person specified in item (iii) to the extent of the amount of the benefit received, and the person specified in item (iv) to the extent of the property used for the business prescribed in that item (including acquired property), respectively.
  <sup>machine translation, not official</sup>

    **一**  第二十四条の二の二若しくは第二百九十四条の二の二の規定により課された道府県民税若しくは市町村民税の所得割に係る地方団体の徴収金、道府県民税若しくは市町村民税の法人税割で法人税法第十一条の規定により課された法人税の課税に基づいて課されたものに係る地方団体の徴収金又は第七十二条の二の三の規定により課された事業税に係る地方団体の徴収金　その道府県民税若しくは市町村民税の所得割、法人税又は事業税の賦課の基因となつた収益が法律上帰属するとみられる者
    <sup>art-11-5/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-11-5/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-11-5/par-1/item-1</sup>
    local government levies relating to the income levy of prefectural inhabitant tax or municipal inhabitant tax imposed under Article 24-2-2 or Article 294-2-2, local government levies relating to the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax that is imposed on the basis of the taxation of corporation tax imposed under Article 11 of the Corporation Tax Act, or local government levies relating to enterprise tax imposed under Article 72-2-3: the person to whom the profits that gave rise to the assessment of that income levy of prefectural inhabitant tax or municipal inhabitant tax, corporation tax or enterprise tax are considered to legally belong;
    <sup>machine translation, not official</sup>

    **二**  第七十二条の七十九の規定により課された地方消費税の譲渡割（消費税法（昭和六十三年法律第百八号）第二条第一項第八号に規定する貸付けに係る部分に限る。）に係る地方団体の徴収金　その地方消費税の譲渡割の賦課の基因となつた当該貸付けを法律上行つたとみられる者
    <sup>art-11-5/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-11-5/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-11-5/par-1/item-2</sup>
    local government levies relating to the transfer levy of local consumption tax imposed under Article 72-79 (limited to the portion relating to the lease prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act (Act No. 108 of 1988)): the person who is considered to have legally made that lease which gave rise to the assessment of that transfer levy of local consumption tax;
    <sup>machine translation, not official</sup>

    **三**  所得税法（昭和四十年法律第三十三号）第百五十七条の規定による計算がなされた所得に基づいて課された道府県民税若しくは市町村民税の所得割に係る地方団体の徴収金若しくは個人の事業税に係る地方団体の徴収金、法人税法第百三十二条、第百三十二条の二若しくは第百三十二条の三の規定による計算がなされた所得に基づいて課された道府県民税若しくは市町村民税の法人税割に係る地方団体の徴収金若しくは法人の事業税に係る地方団体の徴収金又は第七十二条の四十三の規定により課された法人の事業税に係る地方団体の徴収金　これらの規定により否認された納税者の行為（否認された計算の基礎となつた行為を含む。）につき利益を受けたものとされる者
    <sup>art-11-5/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-11-5/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-11-5/par-1/item-3</sup>
    local government levies relating to the income levy of prefectural inhabitant tax or municipal inhabitant tax, or local government levies relating to individual enterprise tax, imposed based on income calculated under Article 157 of the Income Tax Act (Act No. 33 of 1965); local government levies relating to the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, or local government levies relating to corporate enterprise tax, imposed based on income calculated under Article 132, Article 132-2 or Article 132-3 of the Corporation Tax Act; or local government levies relating to corporate enterprise tax imposed under Article 72-43: the person deemed to have received a benefit from an act of the taxpayer that has been disallowed under those provisions (including an act forming the basis of the disallowed calculation);
    <sup>machine translation, not official</sup>

    **四**  第七百一条の三十三の規定により課された事業所税に係る地方団体の徴収金　その事業所税の賦課の基因となつた事業を法律上行うとみられる者
    <sup>art-11-5/par-1/item-4 · https://japanlaw.org/en/local-tax-act/art-11-5/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-11-5/par-1/item-4</sup>
    local government levies relating to business office tax imposed under Article 701-33: the person deemed to carry on, in law, the business that gave rise to the assessment of that business office tax.
    <sup>machine translation, not official</sup>

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## Cites
- art-11-5/par-1: 第一号 → 地方税法 第十一条の五第一項第一号 (Article 11-5, paragraph (1), item (i)), art-11-5/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-11-5/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-11-5/par-1/item-1
- art-11-5/par-1: この条 → 地方税法 第十一条の五 (Article 11-5), art-11-5 — https://japanlaw.org/en/local-tax-act/art-11-5 · https://japanlaw.org/l/325AC0000000226/art-11-5
- art-11-5/par-1: 次条 → 地方税法 第十一条の六 (Article 11-6), art-11-6 — https://japanlaw.org/en/local-tax-act/art-11-6 · https://japanlaw.org/l/325AC0000000226/art-11-6
- art-11-5/par-1: 第二号 → 地方税法 第十一条の五第一項第二号 (Article 11-5, paragraph (1), item (ii)), art-11-5/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-11-5/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-11-5/par-1/item-2
- art-11-5/par-1: 第三号 → 地方税法 第十一条の五第一項第三号 (Article 11-5, paragraph (1), item (iii)), art-11-5/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-11-5/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-11-5/par-1/item-3
- art-11-5/par-1: 第四号 → 地方税法 第十一条の五第一項第四号 (Article 11-5, paragraph (1), item (iv)), art-11-5/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-11-5/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-11-5/par-1/item-4
- art-11-5/par-1/item-1: 第二十四条の二の二 → 地方税法 第二十四条の二の二 (Article 24-2-2), art-24-2-2 — https://japanlaw.org/en/local-tax-act/art-24-2-2 · https://japanlaw.org/l/325AC0000000226/art-24-2-2
- art-11-5/par-1/item-1: 第二百九十四条の二の二 → 地方税法 第二百九十四条の二の二 (Article 294-2-2), art-294-2-2 — https://japanlaw.org/en/local-tax-act/art-294-2-2 · https://japanlaw.org/l/325AC0000000226/art-294-2-2
- art-11-5/par-1/item-1: 法人税法第十一条 → 法人税法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/corporation-tax-act/art-11 · https://japanlaw.org/l/340AC0000000034/art-11
- art-11-5/par-1/item-1: 第七十二条の二の三 → 地方税法 第七十二条の二の三 (Article 72-2-3), art-72-2-3 — https://japanlaw.org/en/local-tax-act/art-72-2-3 · https://japanlaw.org/l/325AC0000000226/art-72-2-3
- art-11-5/par-1/item-2: 第七十二条の七十九 → 地方税法 第七十二条の七十九 (Article 72-79), art-72-79 — https://japanlaw.org/en/local-tax-act/art-72-79 · https://japanlaw.org/l/325AC0000000226/art-72-79
- art-11-5/par-1/item-2: 消費税法（昭和六十三年法律第百八号）第二条第一項第八号 → 消費税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-8 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-8
- art-11-5/par-1/item-3: 所得税法（昭和四十年法律第三十三号）第百五十七条 → 所得税法 第百五十七条 (Article 157), art-157 — https://japanlaw.org/en/income-tax-act/art-157 · https://japanlaw.org/l/340AC0000000033/art-157
- art-11-5/par-1/item-3: 法人税法第百三十二条 → 法人税法 第百三十二条 (Article 132), art-132 — https://japanlaw.org/en/corporation-tax-act/art-132 · https://japanlaw.org/l/340AC0000000034/art-132
- art-11-5/par-1/item-3: 第百三十二条の二 → 法人税法 第百三十二条の二 (Article 132-2), art-132-2 — https://japanlaw.org/en/corporation-tax-act/art-132-2 · https://japanlaw.org/l/340AC0000000034/art-132-2
- art-11-5/par-1/item-3: 第百三十二条の三 → 法人税法 第百三十二条の三 (Article 132-3), art-132-3 — https://japanlaw.org/en/corporation-tax-act/art-132-3 · https://japanlaw.org/l/340AC0000000034/art-132-3
- art-11-5/par-1/item-3: 第七十二条の四十三 → 地方税法 第七十二条の四十三 (Article 72-43), art-72-43 — https://japanlaw.org/en/local-tax-act/art-72-43 · https://japanlaw.org/l/325AC0000000226/art-72-43
- art-11-5/par-1/item-4: 第七百一条の三十三 → 地方税法 第七百一条の三十三 (Article 701-33), art-701-33 — https://japanlaw.org/en/local-tax-act/art-701-33 · https://japanlaw.org/l/325AC0000000226/art-701-33

## 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 第十一条の五第一項（実質課税額等の第二次納税義務） — https://japanlaw.org/en/local-tax-act/art-11-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-11-5/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 附則第二条第一項（第二次納税義務に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/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

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## 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-20261027T202151-006, translated 2026-10-28
- 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