# 国税徴収法 / National Tax Collection Act — 第三十四条 (Article 34) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-34. 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: 第三十四条 (Article 34)（清算人等の第二次納税義務） — address `art-34` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-34 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-34 - 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/art-34 · https://japanlaw.org/l/334AC0000000147/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/art-34/par-1 · https://japanlaw.org/l/334AC0000000147/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/art-34/par-2 · https://japanlaw.org/l/334AC0000000147/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 --- ## Cites - 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/art-33 · https://japanlaw.org/l/334AC0000000147/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/art-34/par-1 · https://japanlaw.org/l/334AC0000000147/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/art-34/par-2 · https://japanlaw.org/l/334AC0000000147/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 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 国税徴収法 第二条第一項第七号（定義） — https://japanlaw.org/en/national-tax-collection-act/art-2/par-1/item-7 · https://japanlaw.org/l/334AC0000000147/art-2/par-1/item-7 - 国税徴収法 第三十四条第一項（清算人等の第二次納税義務） — https://japanlaw.org/en/national-tax-collection-act/art-34/par-1 · https://japanlaw.org/l/334AC0000000147/art-34/par-1 - 国税徴収法 第三十四条第二項（清算人等の第二次納税義務） — https://japanlaw.org/en/national-tax-collection-act/art-34/par-2 · https://japanlaw.org/l/334AC0000000147/art-34/par-2 - 国税徴収法 第四十一条第二項（人格のない社団等に係る第二次納税義務） — https://japanlaw.org/en/national-tax-collection-act/art-41/par-2 · https://japanlaw.org/l/334AC0000000147/art-41/par-2 - 法人税法 第三十九条第二項第一号（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-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-39/par-2/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 220 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02