# 地方税法 / Local Tax Act — 第十一条の八 (Article 11-8) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-11-8. 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: 第十一条の八 (Article 11-8)（無償又は著しい低額の譲受人等の第二次納税義務） — address `art-11-8` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-11-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-11-8 - 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. --- ### 第十一条の八（無償又は著しい低額の譲受人等の第二次納税義務） — Secondary Tax Liability of Transferees for No Consideration or at a Remarkably Low Price, etc. caption: machine translation, not official art-11-8 · https://japanlaw.org/en/local-tax-act/art-11-8 · https://japanlaw.org/l/325AC0000000226/art-11-8 **第一項** 滞納者の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場合において、その不足すると認められることが、当該地方団体の徴収金の法定納期限の一年前の日以後に滞納者がその財産につき行つた政令で定める無償又は著しく低い額の対価による譲渡（担保の目的でする譲渡を除く。）、債務の免除その他第三者に利益を与える処分に基因すると認められるときは、これらの処分により権利を取得し、又は義務を免れた者は、これらの処分により受けた利益が現に存する限度（これらの者がその処分の時にその滞納者の親族その他滞納者と特殊の関係のある個人又は同族会社（これに類する法人を含む。）で政令で定めるものであるときは、これらの処分により受けた利益の限度）において、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-11-8/par-1 · https://japanlaw.org/en/local-tax-act/art-11-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-11-8/par-1 Where it is found that, even after delinquent tax collection procedures have been carried out in respect of the local government levies of a person delinquent in payment, the amount to be collected is still insufficient, and that this insufficiency is attributable to a transfer for no consideration or for consideration at a remarkably low price specified by Cabinet Order (excluding a transfer for the purpose of security), a remission of an obligation, or any other disposition giving a benefit to a third party that the person delinquent in payment made with regard to their property on or after the day one year before the statutory payment due date of those local government levies, the person who acquired a right or was relieved of an obligation through those dispositions bears secondary tax liability for the local government levies in arrears, up to the limit of the benefit that actually exists from those dispositions (or, where at the time of the disposition that person was a relative of the person delinquent in payment or another individual, or a family corporation (including a corporation similar thereto), that has a special relationship with the person delinquent in payment and is specified by Cabinet Order, up to the limit of the benefit received through those dispositions). machine translation, not official ## Cited by 5 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 - 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-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