# 国税徴収法 / National Tax Collection Act — 第三章 (Chapter 3)
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- Law: 国税徴収法 (National Tax Collection Act), 昭和三十四年法律第百四十七号
- English title "National Tax Collection Act": Ministry of Justice translation
- 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: 第三章 (Chapter 3) — address `ch-3`
- Text: the text as amended with effect from 2027-04-01, standing until 2027-09-30 — NOT yet in force (revision 20270401_508AC0000000012)
- URL (this text's page, at this provision): https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#ch-3
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/national-tax-collection-act/ch-3
- Every provision below carries its address and its place on this text's page on the line under it.
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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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## 第三章 第二次納税義務 — Chapter III Secondary Tax Liability
heading: machine translation, not official
ch-3 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#ch-3
### 第二十七条から第三十一条まで 〔削除 / repealed〕
art-27-to-31 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-27-to-31
**第一項** 削除
art-27-to-31/par-1 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-27-to-31/par-1
no English for this paragraph
### 第三十二条（第二次納税義務の通則） — General Rules on Secondary Tax Liability
caption: machine translation, not official
art-32 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-32
**第一項** 税務署長は、納税者の国税を第二次納税義務者から徴収しようとするときは、その者に対し、政令で定めるところにより、徴収しようとする金額、納付の期限その他必要な事項を記載した納付通知書により告知しなければならない。この場合においては、その者の住所又は居所の所在地を所轄する税務署長に対しその旨を通知しなければならない。
art-32/par-1 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-32/par-1
When the district director intends to collect a taxpayer's national tax from a secondary taxpayer, the district director must give notice to that person, as provided by Cabinet Order, by a written payment notice stating the amount to be collected, the payment deadline, and other necessary particulars. In this case, the district director must notify the district director who has jurisdiction over the location of that person's domicile or residence to that effect.
machine translation, not official
**第二項** 第二次納税義務者がその国税を前項の納付の期限までに完納しないときは、税務署長は、次項において準用する国税通則法第三十八条第一項及び第二項（繰上請求）の規定による請求をする場合を除き、納付催告書によりその納付を督促しなければならない。この場合においては、その納付催告書は、国税に関する法律に別段の定めがあるものを除き、その納付の期限から五十日以内に発するものとする。
art-32/par-2 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-32/par-2
If the secondary taxpayer does not pay the national tax in full by the payment deadline under the preceding paragraph, the district director must demand payment by a written payment reminder, except where making a demand under the provisions of Article 38, paragraphs (1) and (2) (Advance Demand) of the Act on General Rules for National Taxes as applied mutatis mutandis pursuant to the following paragraph. In this case, the written payment reminder is to be issued within 50 days from the payment deadline, except where otherwise provided in Acts relating to national tax.
machine translation, not official
**第三項** 国税通則法第三十八条第一項及び第二項、同法第四章第一節（納税の猶予）並びに同法第五十五条（納付委託）の規定は、第一項の場合について準用する。
art-32/par-3 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-32/par-3
The provisions of Article 38, paragraphs (1) and (2) of the Act on General Rules for National Taxes, Chapter IV, Section 1 (Tax Payment Grace Period) of that Act, and Article 55 (Consignment of Payment) of that Act apply mutatis mutandis to the case under paragraph (1).
machine translation, not official
**第四項** 第二次納税義務者の財産の換価は、その財産の価額が著しく減少するおそれがあるときを除き、第一項の納税者の財産を換価に付した後でなければ、行うことができない。
art-32/par-4 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-32/par-4
Realization of the property of a secondary taxpayer may be carried out only after the property of the taxpayer under paragraph (1) has been put up for realization, except where there is a risk that the value of that property will decrease significantly.
machine translation, not official
**第五項** この章の規定は、第二次納税義務者から第一項の納税者に対してする求償権の行使を妨げない。
art-32/par-5 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-32/par-5
The provisions of this Chapter do not preclude the exercise by a secondary taxpayer of a right of reimbursement against the taxpayer under paragraph (1).
machine translation, not official
### 第三十三条（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-33 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-33
**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国税を滞納した場合において、その財産につき滞納処分を執行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、その滞納に係る国税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-33/par-1 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-33/par-1
Where a general partnership company or limited partnership company, or a certified public tax accountant corporation, attorney corporation, foreign law solicitor corporation, attorney-foreign law solicitor joint corporation, audit corporation, patent attorney corporation, judicial scrivener corporation, administrative scrivener corporation, social and labour insurance consultant corporation, or land and buildings investigator corporation is delinquent in national tax, and it is found that the amount to be collected will still be insufficient even if delinquent tax collection procedures are executed against its property, its members (in the case of a limited partnership company and an audit corporation, members with unlimited liability) bear secondary tax liability for the national tax relating to that delinquency. In this case, those members are jointly and severally liable.
machine translation, not official
### 第三十四条（清算人等の第二次納税義務） — Secondary Tax Liability of Liquidators, etc.
caption: machine translation, not official
art-34 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-34
**第一項** 法人が解散した場合において、その法人に課されるべき、又はその法人が納付すべき国税を納付しないで残余財産の分配又は引渡しをしたときは、その法人に対し滞納処分を執行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限り、清算人及び残余財産の分配又は引渡しを受けた者（前条の規定の適用を受ける者を除く。以下この項において同じ。）は、その滞納に係る国税につき第二次納税義務を負う。ただし、清算人は分配又は引渡しをした財産の価額の限度において、残余財産の分配又は引渡しを受けた者はその受けた財産の価額の限度において、それぞれその責めに任ずる。
art-34/par-1 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-34/par-1
Where a corporation has been dissolved and has distributed or delivered its residual property without paying the national tax that is to be imposed on it or that it is to pay, only where it is found that the amount to be collected will still be insufficient even if delinquent tax collection procedures are executed against that corporation, the liquidators and the persons who received the distribution or delivery of the residual property (excluding persons subject to the application of the provisions of the preceding Article; the same applies hereinafter in this paragraph) bear secondary tax liability for the national tax relating to that delinquency; provided, however, that a liquidator is liable to the extent of the value of the property distributed or delivered, and a person who received the distribution or delivery of the residual property is liable to the extent of the value of the property received.
machine translation, not official
**第二項** 信託法（平成十八年法律第百八号）第百七十五条（清算の開始原因）に規定する信託が終了した場合において、その信託に係る清算受託者（同法第百七十七条（清算受託者の職務）に規定する清算受託者をいう。以下この項において同じ。）に課されるべき、又はその清算受託者が納付すべき国税（その納める義務が信託財産責任負担債務（同法第二条第九項（定義）に規定する信託財産責任負担債務をいう。）となるものに限る。以下この項において同じ。）を納付しないで信託財産に属する財産を残余財産受益者等（同法第百八十二条第二項（残余財産の帰属）に規定する残余財産受益者等をいう。以下この項において同じ。）に給付をしたときは、その清算受託者に対し滞納処分を執行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限り、清算受託者（信託財産に属する財産のみをもつて当該国税を納める義務を履行する責任を負う清算受託者に限る。以下この項において「特定清算受託者」という。）及び残余財産受益者等は、その滞納に係る国税につき第二次納税義務を負う。ただし、特定清算受託者は給付をした財産の価額の限度において、残余財産受益者等は給付を受けた財産の価額の限度において、それぞれその責めに任ずる。
art-34/par-2 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-34/par-2
Where a trust prescribed in Article 175 (Grounds for Commencement of Liquidation) of the Trust Act (Act No. 108 of 2006) has terminated and the liquidating trustee for that trust (meaning the liquidating trustee prescribed in Article 177 (Duties of Liquidating Trustee) of that Act; the same applies hereinafter in this paragraph) has provided property belonging to the trust property to residual property beneficiaries, etc. (meaning the residual property beneficiaries, etc. prescribed in Article 182, paragraph (2) (Vesting of Residual Property) of that Act; the same applies hereinafter in this paragraph) without paying the national tax that is to be imposed on that liquidating trustee or that the liquidating trustee is to pay (limited to national tax for which the obligation to pay constitutes an obligation borne by the trust property (meaning the obligation borne by the trust property prescribed in Article 2, paragraph (9) (Definitions) of that Act); the same applies hereinafter in this paragraph), only where it is found that the amount to be collected will still be insufficient even if delinquent tax collection procedures are executed against that liquidating trustee, the liquidating trustee (limited to a liquidating trustee who bears responsibility for performing the obligation to pay that national tax solely with property belonging to the trust property; hereinafter in this paragraph referred to as the "specified liquidating trustee") and the residual property beneficiaries, etc. bear secondary tax liability for the national tax relating to that delinquency; provided, however, that the specified liquidating trustee is liable to the extent of the value of the property provided, and the residual property beneficiaries, etc. are liable to the extent of the value of the property received.
machine translation, not official
### 第三十五条（同族会社の第二次納税義務） — Secondary Tax Liability of Family Corporations
caption: machine translation, not official
art-35 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-35
**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（昭和四十年法律第三十四号）第二条第十号（同族会社の定義）に規定する会社に該当する会社（以下「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。）につき滞納処分を執行してもなお徴収すべき国税に不足すると認められるときは、その有する当該株式又は出資（当該滞納に係る国税の法定納期限（国税に関する法律の規定による国税の還付金の額に相当する税額を減少させる修正申告又は更正により納付すべき国税並びに当該国税に係る附帯税及び滞納処分費については、その還付の基因となつた申告、更正又は決定があつた日とし、過怠税については、その納税義務の成立の日とする。以下この章において同じ。）の一年以上前に取得したものを除く。）の価額の限度において、当該会社は、その滞納に係る国税の第二次納税義務を負う。
art-35/par-1 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-35/par-1
Where a delinquent taxpayer holds shares or capital contributions in a company that would fall under the company prescribed in Article 2, item (x) (Definition of Family Corporation) of the Corporation Tax Act (Act No. 34 of 1965) if that person were selected as the shareholder or member forming the basis of the determination (hereinafter referred to as a "family corporation"), and there is a reason set out in the following items with respect to those shares or capital contributions, and it is found that the national tax to be collected will still be insufficient even if delinquent tax collection procedures are executed against that person's property (excluding those shares or capital contributions), that company bears secondary tax liability for the national tax relating to that delinquency, to the extent of the value of the shares or capital contributions held (excluding those acquired one year or more before the statutory due date for tax payment of the national tax relating to that delinquency (for national tax to be paid by way of an amended return or reassessment that reduces the amount of tax by an amount equivalent to the amount of a refund of national tax under the provisions of Acts relating to national tax, and for the accessory tax and expenses for the delinquent tax collection procedure relating to that national tax, the date on which the return, reassessment, or determination that was the cause of that refund was made, and for negligence tax, the date on which the tax liability was established; 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-35/par-1/item-1 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-35/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-35/par-1/item-2 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-35/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、第三十二条第一項（第二次納税義務者への告知）の納付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-35/par-2 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-35/par-2
The value of the shares or capital contributions of the family corporation under the preceding paragraph is the amount calculated on the basis of the amount obtained by dividing the amount remaining after deducting the total amount of liabilities from the total amount of assets of that company at the time of issuing the written payment notice under Article 32, paragraph (1) (Notice to Secondary Taxpayers) 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、第三十二条第一項の納付通知書を発する時の現況による。
art-35/par-3 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-35/par-3
The determination of whether a company is a family corporation under paragraph (1) is made according to its current condition at the time of issuing the written payment notice under Article 32, paragraph (1).
machine translation, not official
### 第三十六条（実質課税額等の第二次納税義務） — Secondary Tax Liability for Substantively Taxed Amounts, etc.
caption: machine translation, not official
art-36 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-36
**第一項** 滞納者の次の各号に掲げる国税につき滞納処分を執行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、第一号に定める者にあつて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。）、第二号に定める者にあつては同号に規定する貸付けに係る財産（取得財産を含む。）、第三号に定める者にあつてはその受けた利益の額を限度として、その滞納に係る国税の第二次納税義務を負う。
art-36/par-1 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-36/par-1
Where it is found that the amount to be collected will still be insufficient even if delinquent tax collection procedures are executed with respect to the delinquent taxpayer's national tax listed in the following items, the person specified in item (i) bears secondary tax liability for the national tax relating to that 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 properties (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 lending prescribed in that item (including acquired property), and the person specified in item (iii) to the extent of the amount of the benefit received.
machine translation, not official
**一** 所得税法第十二条（実質所得者課税の原則）若しくは第百五十八条（事業所の所得の帰属の推定）又は法人税法第十一条（実質所得者課税の原則）の規定により課された国税 その国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
art-36/par-1/item-1 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-36/par-1/item-1
National tax imposed under Article 12 (Principle of Taxing the Actual Earner) or Article 158 (Presuming the Attribution of Income of a Place of Business) of the Income Tax Act, or Article 11 (Principle of Taxing the Actual Earner) of the Corporation Tax Act: the person to whom the profits that were the basis of the imposition of that national tax are regarded as legally belonging
machine translation, not official
**二** 消費税法（昭和六十三年法律第百八号）第十三条（資産の譲渡等又は特定仕入れを行つた者の実質判定）の規定により課された国税（同法第二条第一項第八号（定義）に規定する貸付けに係る部分に限る。） その国税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
art-36/par-1/item-2 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-36/par-1/item-2
National tax imposed under Article 13 (Substantive Determination of the Person Who Made a Transfer, etc. of Assets or a Specified Purchase) of the Consumption Tax Act (Act No. 108 of 1988) (limited to the portion relating to the lending prescribed in Article 2, paragraph (1), item (viii) (Definitions) of that Act): the person who is regarded as having legally made the lending that was the basis of the imposition of that national tax
machine translation, not official
**三** 所得税法第百五十七条（同族会社等の行為又は計算の否認等）若しくは第百六十八条の二（非居住者の恒久的施設帰属所得に係る行為又は計算の否認）、法人税法第百三十二条（同族会社等の行為又は計算の否認）、第百三十二条の二（組織再編成に係る行為又は計算の否認）、第百三十二条の三（通算法人に係る行為又は計算の否認）若しくは第百四十七条の二（外国法人の恒久的施設帰属所得に係る行為又は計算の否認）、相続税法第六十四条（同族会社等の行為又は計算の否認等）又は地価税法（平成三年法律第六十九号）第三十二条（同族会社等の行為又は計算の否認等）の規定により課された国税 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
art-36/par-1/item-3 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-36/par-1/item-3
National tax imposed under Article 157 (Negation of Actions or Calculations by a Family Company, etc.) or Article 168-2 (Denial of Acts or Calculations Related to Income Attributable to a Permanent Establishment of a Nonresident) of the Income Tax Act, Article 132 (Rejection of Acts or Calculations by Family Companies), Article 132-2 (Rejection of Acts or Calculations Pertaining to Organizational Restructuring), Article 132-3 (Rejection of Acts or Calculations Pertaining to Group Tax Sharing Corporations), or Article 147-2 (Rejection of Acts or Calculations Pertaining to Income Attributable to a Permanent Establishment of a Foreign Corporation) of the Corporation Tax Act, Article 64 (Negation of Actions or Calculations by a Family Company, etc.) of the Inheritance Tax Act, or Article 32 (Negation of Actions or Calculations by a Family Company, etc.) of the Land-holding Tax Act (Act No. 69 of 1991): the person who is considered to have received a benefit from the act of the taxpayer that was denied under these provisions (including the act that was the basis of the calculation that was denied)
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### 第三十七条（共同的な事業者の第二次納税義務） — Secondary Tax Liability of Joint Business Operators
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art-37 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-37#art-37
**第一項** 次の各号に掲げる者が納税者の事業の遂行に欠くことができない重要な財産を有し、かつ、当該財産に関して生ずる所得が納税者の所得となつている場合において、その納税者がその供されている事業に係る国税を滞納し、その国税につき滞納処分を執行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、当該各号に掲げる者は、当該財産（取得財産を含む。）を限度として、その滞納に係る国税の第二次納税義務を負う。
art-37/par-1 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-37#art-37/par-1
In the case where a person listed in the following items holds important property indispensable for carrying out the taxpayer's business and the income arising from that property constitutes the taxpayer's income, if the taxpayer is delinquent in paying the national tax pertaining to the business for which the property is used, and it is found that the amount to be collected is still insufficient even after the delinquent tax collection procedure has been executed on that national tax, the person listed in the relevant item is to bear secondary tax liability for the national tax pertaining to that delinquency, up to the limit of that property (including acquired property).
machine translation, not official
**一** 納税者が個人である場合 その者と生計を一にする配偶者その他の親族でその納税者の経営する事業から所得を受けているもの
art-37/par-1/item-1 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-37#art-37/par-1/item-1
Where the taxpayer is an individual: a spouse or other relative sharing the same livelihood with that individual who receives income from the business operated by the taxpayer;
machine translation, not official
**二** 納税者がその事実のあつた時の現況において同族会社である場合 その判定の基礎となつた株主又は社員
art-37/par-1/item-2 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-37#art-37/par-1/item-2
Where the taxpayer is a family corporation in its present condition at the time the relevant fact occurred: the shareholders or members who formed the basis for that determination.
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### 第三十八条（事業を譲り受けた特殊関係者の第二次納税義務） — Secondary Tax Liability of Persons in a Special Relationship Who Have Taken Over a Business
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art-38 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-37#art-38
**第一項** 納税者が生計を一にする親族その他納税者と特殊な関係のある個人又は被支配会社（当該納税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六十七条第二項（特定同族会社の特別税率）に規定する会社に該当する会社をいい、これに類する法人を含む。）で政令で定めるものに事業を譲渡し、かつ、その譲受人が同一又は類似の事業を営んでいる場合において、その納税者が当該事業に係る国税を滞納し、その国税につき滞納処分を執行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、その譲受人は、譲受財産の価額の限度において、その滞納に係る国税の第二次納税義務を負う。ただし、その譲渡が滞納に係る国税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-38/par-1 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-37#art-38/par-1
In the case where a taxpayer has transferred a business to an individual who is a relative sharing the same livelihood with the taxpayer or otherwise has a special relationship with the taxpayer, or to a controlled company (meaning a company that would fall under the company prescribed in Article 67, paragraph (2) of the Corporation Tax Act (Special Tax Rate for Specified Family Companies) if the taxpayer were selected as the shareholder or member forming the basis for the determination, and including a corporation similar thereto), in either case one specified by Cabinet Order, and the transferee carries on the same or a similar business, if the taxpayer is delinquent in paying the national tax pertaining to that business, and it is found that the amount to be collected is still insufficient even after the delinquent tax collection procedure has been executed on that national tax, the transferee is to bear secondary tax liability for the national tax pertaining to that delinquency, up to the limit of the value of the transferred property; provided, however, that this does not apply if the transfer was made one year or more before the statutory due date for tax payment of the national tax pertaining to the delinquency.
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### 第三十九条（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.
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art-39 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-37#art-39
**第一項** 滞納者の国税につき滞納処分の執行（租税条約等（租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号）第二条第二号（定義）に規定する租税条約等をいう。）の規定に基づく当該租税条約等の相手国等（同条第三号に規定する相手国等をいう。）に対する共助対象国税（同法第十一条の二第一項（国税の徴収の共助）に規定する共助対象国税をいう。）の徴収の共助（第百五十三条第一項第一号（滞納処分の停止の要件等）並びに第百八十七条第一項及び第二項（罰則）において「租税条約等の相手国等に対する共助対象国税の徴収の共助」という。）の要請をした場合には、当該要請による徴収を含む。）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、当該国税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な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（第五十八条第一項（第三者が占有する動産等の差押手続）及び第百四十二条第二項第二号（捜索の権限及び方法）において「親族その他の特殊関係者」という。）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、その滞納に係る国税の第二次納税義務を負う。
art-39/par-1 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-37#art-39/par-1
In the case where it is found that the amount to be collected is still insufficient even after the execution of the delinquent tax collection procedure on a delinquent taxpayer's national tax (including, where a request has been made for collection assistance by a tax treaty partner, etc. (meaning assistance, based on the provisions of a tax treaty, etc. (meaning a tax treaty, etc. as prescribed in Article 2, item (ii) (Definitions) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969)), by the treaty partner of that tax treaty, etc. (meaning a treaty partner as prescribed in Article 2, item (iii) of that Act) in the collection of a national tax subject to collection assistance (meaning a national tax subject to collection assistance as prescribed in Article 11-2, paragraph (1) (Assistance in the Collection of National Tax) of that Act); referred to as "collection assistance by a tax treaty partner, etc." in Article 153, paragraph (1), item (i) (Requirements for Suspension of Delinquent Tax Collection Procedures, etc.) and Article 187, paragraphs (1) and (2) (Penal Provisions)), collection pursuant to that request), and that insufficiency is found to be attributable to a transfer, made by the delinquent taxpayer on or after the day one year before the statutory due date for tax payment of that national tax, of the delinquent taxpayer's property for no consideration or for consideration of a remarkably low amount (excluding a transfer made for the purpose of security), a waiver of an obligation, or any other disposition that gives a benefit to a third party, as specified by Cabinet Order, a person who has acquired a right or been relieved of an obligation by those dispositions is to bear secondary tax liability for the national tax pertaining to that delinquency, up to the limit of the extent to which the benefit received by those dispositions currently exists (or, if at the time of those dispositions those persons were a relative of the delinquent taxpayer or other individual who has a special relationship with the delinquent taxpayer, or a family corporation (including a corporation similar thereto) specified by Cabinet Order (referred to as "relative or other person with a special relationship" in Article 58, paragraph (1) (Procedure for Seizure of Movables, etc. in the Possession of a Third Party) and Article 142, paragraph (2), item (ii) (Authority and Methods of Search)), up to the limit of the benefit received by those dispositions).
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### 第四十条（偽りその他不正の行為により国税を免れた株式会社の役員等の第二次納税義務） — Secondary Tax Liability of Officers, etc. of Stock Companies That Have Evaded National Tax by Deceit or Other Wrongful Acts
caption: machine translation, not official
art-40 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-37#art-40
**第一項** 偽りその他不正の行為により国税を免れ、又は国税の還付を受けた株式会社、合資会社又は合同会社がその国税（その附帯税を含む。以下この条において同じ。）を納付していない場合において、その株式会社、合資会社又は合同会社に対し滞納処分を執行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（合資会社にあつては、第三十三条（合名会社等の社員の第二次納税義務）の無限責任社員に対し滞納処分を執行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限る。）は、その偽りその他不正の行為をしたその株式会社の役員又はその合資会社若しくは合同会社の業務を執行する有限責任社員（その役員又は有限責任社員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その株式会社、合資会社又は合同会社が法人税法第六十七条第二項（特定同族会社の特別税率）に規定する会社に該当する場合におけるその役員又は有限責任社員に限る。以下この条において「特定役員等」という。）は、その偽りその他不正の行為により免れ、若しくは還付を受けた国税の額又はその株式会社、合資会社若しくは合同会社の財産のうち、その偽りその他不正の行為があつた時以後に、その特定役員等が移転を受けたもの及びその特定役員等が移転をしたもの（その株式会社、合資会社又は合同会社の取引の内容その他の事情を勘案して、当該取引の相手方との間で通常の取引の条件に従つて行われたと認められるその株式会社、合資会社又は合同会社の各事業年度の収益に係る売上原価、販売費又は一般管理費の額の基因となる取引その他の政令で定める取引として移転をしたものを除く。）の価額のいずれか低い額を限度として、その滞納に係る国税の第二次納税義務を負う。
art-40/par-1 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-37#art-40/par-1
In the case where a stock company, limited partnership company, or limited liability company that has evaded national tax, or received a refund of national tax, by deceit or other wrongful acts has not paid that national tax (including the accessory tax on it; the same applies hereinafter in this Article), when it is found that the amount to be collected is still insufficient even after the delinquent tax collection procedure has been executed on that stock company, limited partnership company, or limited liability company (in the case of a limited partnership company, only where it is found that the amount to be collected is still insufficient even after the delinquent tax collection procedure has been executed on the members with unlimited liability referred to in Article 33 (Secondary Tax Liability of Members of General Partnership Companies, etc.)), the officers of that stock company who engaged in that deceit or other wrongful acts, or the members with limited liability who execute the business of that limited partnership company or limited liability company (limited to the officers or members with limited liability in the case where, if those officers or members with limited liability were selected as the shareholders or members forming the basis for the determination, that stock company, limited partnership company, or limited liability company would fall under the company prescribed in Article 67, paragraph (2) of the Corporation Tax Act (Special Tax Rate for Specified Family Companies); hereinafter in this Article referred to as "specified officers, etc.") are to bear secondary tax liability for the national tax pertaining to that delinquency, up to the limit of the lower of the amount of the national tax evaded or refunded by that deceit or other wrongful acts and the value of the property of that stock company, limited partnership company, or limited liability company that, on or after the time of that deceit or other wrongful acts, was transferred to the specified officers, etc. or transferred by the specified officers, etc. (excluding property transferred as a transaction specified by Cabinet Order, such as a transaction that gives rise to the amount of cost of sales, selling expenses, or general and administrative expenses pertaining to the revenue of each business year of that stock company, limited partnership company, or limited liability company and that is found, in light of the content of the transactions of that stock company, limited partnership company, or limited liability company and other circumstances, to have been carried out with the counterparty to the transaction in accordance with ordinary transaction terms).
machine translation, not official
### 第四十一条（人格のない社団等に係る第二次納税義務） — Secondary Tax Liability Pertaining to Associations or Foundations without Legal Personality
caption: machine translation, not official
art-41 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-37#art-41
**第一項** 人格のない社団等が国税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、その者に法律上帰属するとみられる財産を除く。）につき滞納処分を執行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、その滞納に係る国税の第二次納税義務を負う。
art-41/par-1 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-37#art-41/par-1
In the case where an association or foundation without legal personality is delinquent in paying national tax, if it is found that the amount to be collected is still insufficient even after the delinquent tax collection procedure has been executed on the property belonging to it (excluding property that is regarded as legally belonging to a third party because that third party is the nominal holder), that third party is to bear secondary tax liability for the national tax pertaining to that delinquency, up to the limit of the property regarded as legally belonging to that third party.
machine translation, not official
**第二項** 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（第三十四条（清算人等の第二次納税義務）の規定の適用がある場合を除く。）において、当該社団等（前項に規定する第三者を含む。）につき滞納処分を執行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、その滞納に係る国税の第二次納税義務を負う。ただし、その払戻又は分配が滞納に係る国税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-41/par-2 · https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-37#art-41/par-2
In the case where property of an association or foundation without legal personality that is a delinquent taxpayer has been refunded or distributed (except in the case where Article 34 (Secondary Tax Liability of Liquidators, etc.) applies), if it is found that the amount to be collected is still insufficient even after the delinquent tax collection procedure has been executed on that association or foundation (including the third party prescribed in the preceding paragraph), the person who received that refund or distribution is to bear secondary tax liability for the national tax pertaining to that delinquency, up to the limit of the value of the property received; provided, however, that this does not apply if the refund or distribution was made one year or more before the statutory due date for tax payment of the national tax pertaining to the delinquency.
machine translation, not official
---
## Cites
- art-32/par-2: 前項 → 国税徴収法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-32/par-1
- art-32/par-2: 次項 → 国税徴収法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-32/par-3
- art-32/par-2: 国税通則法第三十八条第一項 → 国税通則法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-38/par-1 · https://japanlaw.org/l/337AC0000000066/art-38/par-1
- art-32/par-2: 第二項 → 国税通則法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-38/par-2 · https://japanlaw.org/l/337AC0000000066/art-38/par-2
- art-32/par-3: 国税通則法第三十八条第一項 → 国税通則法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-38/par-1 · https://japanlaw.org/l/337AC0000000066/art-38/par-1
- art-32/par-3: 第二項 → 国税通則法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-38/par-2 · https://japanlaw.org/l/337AC0000000066/art-38/par-2
- art-32/par-3: 同法第五十五条 → 国税通則法 第五十五条 (Article 55), art-55 — https://japanlaw.org/en/national-tax-general-rules-act/art-55 · https://japanlaw.org/l/337AC0000000066/art-55
- art-32/par-3: 第一項 → 国税徴収法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-32/par-1
- art-32/par-4: 第一項 → 国税徴収法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-32/par-1
- art-32/par-5: 第一項 → 国税徴収法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-32/par-1
- art-34/par-1: 前条 → 国税徴収法 第三十三条 (Article 33), art-33 — https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-33
- art-34/par-1: この項 → 国税徴収法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-34/par-1
- art-34/par-2: 信託法（平成十八年法律第百八号）第百七十五条 → e-Gov law 418AC0000000108, 第百七十五条 (Article 175), art-175 — not held in this collection
- art-34/par-2: 同法第百七十七条 → e-Gov law 418AC0000000108, 第百七十七条 (Article 177), art-177 — not held in this collection
- art-34/par-2: この項 → 国税徴収法 第三十四条第二項 (Article 34, paragraph (2)), art-34/par-2 — https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-34/par-2
- art-34/par-2: 同法第二条第九項 → e-Gov law 418AC0000000108, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- art-34/par-2: 同法第百八十二条第二項 → e-Gov law 418AC0000000108, 第百八十二条第二項 (Article 182, paragraph (2)), art-182/par-2 — not held in this collection
- art-35/par-1: 法人税法（昭和四十年法律第三十四号）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-35/par-2: 前項 → 国税徴収法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-35/par-1
- art-35/par-2: 第三十二条第一項 → 国税徴収法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-32/par-1
- art-35/par-3: 第一項 → 国税徴収法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-35/par-1
- art-35/par-3: 第三十二条第一項 → 国税徴収法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-32/par-1
- art-36/par-1: 第一号 → 国税徴収法 第三十六条第一項第一号 (Article 36, paragraph (1), item (i)), art-36/par-1/item-1 — https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-36/par-1/item-1
- art-36/par-1: この条 → 国税徴収法 第三十六条 (Article 36), art-36 — https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-36
- art-36/par-1: 次条 → 国税徴収法 第三十七条 (Article 37), art-37 — https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-37#art-37
- art-36/par-1: 第二号 → 国税徴収法 第三十六条第一項第二号 (Article 36, paragraph (1), item (ii)), art-36/par-1/item-2 — https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-36/par-1/item-2
- art-36/par-1: 第三号 → 国税徴収法 第三十六条第一項第三号 (Article 36, paragraph (1), item (iii)), art-36/par-1/item-3 — https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-36/par-1/item-3
- art-36/par-1/item-1: 所得税法第十二条 → 所得税法 第十二条 (Article 12), art-12 — https://japanlaw.org/en/income-tax-act/art-12 · https://japanlaw.org/l/340AC0000000033/art-12
- art-36/par-1/item-1: 第百五十八条 → 所得税法 第百五十八条 (Article 158), art-158 — https://japanlaw.org/en/income-tax-act/art-158 · https://japanlaw.org/l/340AC0000000033/art-158
- art-36/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-36/par-1/item-2: 消費税法（昭和六十三年法律第百八号）第十三条 → 消費税法 第十三条 (Article 13), art-13 — https://japanlaw.org/en/consumption-tax-act/art-13 · https://japanlaw.org/l/363AC0000000108/art-13
- art-36/par-1/item-2: 同法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-36/par-1/item-3: 所得税法第百五十七条 → 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-36/par-1/item-3: 第百六十八条の二 → 所得税法 第百六十八条の二 (Article 168-2), art-168-2 — https://japanlaw.org/en/income-tax-act/art-168-2 · https://japanlaw.org/l/340AC0000000033/art-168-2
- art-36/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-36/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-36/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-36/par-1/item-3: 第百四十七条の二 → 法人税法 第百四十七条の二 (Article 147-2), art-147-2 — https://japanlaw.org/en/corporation-tax-act/art-147-2 · https://japanlaw.org/l/340AC0000000034/art-147-2
- art-36/par-1/item-3: 相続税法第六十四条 → 相続税法 第六十四条 (Article 64), art-64 — https://japanlaw.org/en/inheritance-tax-act/art-64 · https://japanlaw.org/l/325AC0000000073/art-64
- art-36/par-1/item-3: 地価税法（平成三年法律第六十九号）第三十二条 → e-Gov law 403AC0000000069, 第三十二条 (Article 32), art-32 — not held in this collection
- art-38/par-1: 法人税法第六十七条第二項 → 法人税法 第六十七条第二項 (Article 67, paragraph (2)), art-67/par-2 — https://japanlaw.org/en/corporation-tax-act/art-67/par-2 · https://japanlaw.org/l/340AC0000000034/art-67/par-2
- art-39/par-1: 租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号）第二条第二号 → e-Gov law 344AC0000000046, 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — not held in this collection
- art-39/par-1: 同条第三号 → e-Gov law 344AC0000000046, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- art-39/par-1: 同法第十一条の二第一項 → e-Gov law 344AC0000000046, 第十一条の二第一項 (Article 11-2, paragraph (1)), art-11-2/par-1 — not held in this collection
- art-39/par-1: 第百五十三条第一項第一号 → 国税徴収法 第百五十三条第一項第一号 (Article 153, paragraph (1), item (i)), art-153/par-1/item-1 — https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-6/from-art-148#art-153/par-1/item-1
- art-39/par-1: 第百八十七条第一項 → 国税徴収法 第百八十七条第一項 (Article 187, paragraph (1)), art-187/par-1 — https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10#art-187/par-1
- art-39/par-1: 第二項 → 国税徴収法 第百八十七条第二項 (Article 187, paragraph (2)), art-187/par-2 — https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-10#art-187/par-2
- art-39/par-1: 第五十八条第一項 → 国税徴収法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-5/from-art-47#art-58/par-1
- art-39/par-1: 第百四十二条第二項第二号 → 国税徴収法 第百四十二条第二項第二号 (Article 142, paragraph (2), item (ii)), art-142/par-2/item-2 — https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-5/from-art-138#art-142/par-2/item-2
- art-40/par-1: この条 → 国税徴収法 第四十条 (Article 40), art-40 — https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-37#art-40
- art-40/par-1: 第三十三条 → 国税徴収法 第三十三条 (Article 33), art-33 — https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-33
- art-40/par-1: 法人税法第六十七条第二項 → 法人税法 第六十七条第二項 (Article 67, paragraph (2)), art-67/par-2 — https://japanlaw.org/en/corporation-tax-act/art-67/par-2 · https://japanlaw.org/l/340AC0000000034/art-67/par-2
- art-41/par-2: 第三十四条 → 国税徴収法 第三十四条 (Article 34), art-34 — https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-27#art-34
- art-41/par-2: 前項 → 国税徴収法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-3/from-art-37#art-41/par-1
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 国税徴収法 — the text as 令和八年法律第十二号 leaves it, from 2027-04-01 (https://laws.e-gov.go.jp/law/334AC0000000147/20270401_508AC0000000012), retrieved 2026-11-02
- Japanese Law Translation Database System, Ministry of Justice (法務省) — National Tax Collection Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb), retrieved 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T031546-005, translated 2026-11-02
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-tax-collection-act-20261102T031546-005, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-004, translated 2026-11-02
- This site's parser, version 222 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02