# 国税徴収法 / National Tax Collection Act — 第三十二条 (Article 32) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-32. 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: 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: 第三十二条 (Article 32)（第二次納税義務の通則） — address `art-32` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-32 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-32 - 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/art-32 · https://japanlaw.org/l/334AC0000000147/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/art-32/par-1 · https://japanlaw.org/l/334AC0000000147/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/art-32/par-2 · https://japanlaw.org/l/334AC0000000147/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/art-32/par-3 · https://japanlaw.org/l/334AC0000000147/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/art-32/par-4 · https://japanlaw.org/l/334AC0000000147/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/art-32/par-5 · https://japanlaw.org/l/334AC0000000147/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 --- ## 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/art-32/par-1 · https://japanlaw.org/l/334AC0000000147/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/art-32/par-3 · https://japanlaw.org/l/334AC0000000147/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/art-32/par-1 · https://japanlaw.org/l/334AC0000000147/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/art-32/par-1 · https://japanlaw.org/l/334AC0000000147/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/art-32/par-1 · https://japanlaw.org/l/334AC0000000147/art-32/par-1 ## Cited by 11 provisions cite this one. No official source publishes this direction. - 国税徴収法 第十五条第一項第十一号（法定納期限等以前に設定された質権の優先） — https://japanlaw.org/en/national-tax-collection-act/art-15/par-1/item-11 · https://japanlaw.org/l/334AC0000000147/art-15/par-1/item-11 - 国税徴収法 第二十四条第三項（譲渡担保権者の物的納税責任） — https://japanlaw.org/en/national-tax-collection-act/art-24/par-3 · https://japanlaw.org/l/334AC0000000147/art-24/par-3 - 国税徴収法 第三十二条第二項（第二次納税義務の通則） — https://japanlaw.org/en/national-tax-collection-act/art-32/par-2 · https://japanlaw.org/l/334AC0000000147/art-32/par-2 - 国税徴収法 第三十二条第三項（第二次納税義務の通則） — https://japanlaw.org/en/national-tax-collection-act/art-32/par-3 · https://japanlaw.org/l/334AC0000000147/art-32/par-3 - 国税徴収法 第三十二条第四項（第二次納税義務の通則） — https://japanlaw.org/en/national-tax-collection-act/art-32/par-4 · https://japanlaw.org/l/334AC0000000147/art-32/par-4 - 国税徴収法 第三十二条第五項（第二次納税義務の通則） — https://japanlaw.org/en/national-tax-collection-act/art-32/par-5 · https://japanlaw.org/l/334AC0000000147/art-32/par-5 - 国税徴収法 第三十五条第二項（同族会社の第二次納税義務） — https://japanlaw.org/en/national-tax-collection-act/art-35/par-2 · https://japanlaw.org/l/334AC0000000147/art-35/par-2 - 国税徴収法 第三十五条第三項（同族会社の第二次納税義務） — https://japanlaw.org/en/national-tax-collection-act/art-35/par-3 · https://japanlaw.org/l/334AC0000000147/art-35/par-3 - 国税徴収法 第九十条第三項（換価の制限） — https://japanlaw.org/en/national-tax-collection-act/art-90/par-3 · https://japanlaw.org/l/334AC0000000147/art-90/par-3 - 国税徴収法 附則第十六条第一項（国税徴収法の一部改正に伴う経過措置） — https://japanlaw.org/en/national-tax-collection-act/suppl-3591-5/art-16/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-3591-5/art-16/par-1 - 国税通則法 第六十三条第六項第一号（納税の猶予等の場合の延滞税の免除） — https://japanlaw.org/en/national-tax-general-rules-act/art-63/par-6/item-1 · https://japanlaw.org/l/337AC0000000066/art-63/par-6/item-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税徴収法 — the text in force from 2026-05-25 (https://laws.e-gov.go.jp/law/334AC0000000147/20260525_506AC0000000052), 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-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