# 国税徴収法 / National Tax Collection Act — 第三十六条 (Article 36) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-36. 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: 第三十六条 (Article 36)（実質課税額等の第二次納税義務） — address `art-36` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-36 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-36 - 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/art-36 · https://japanlaw.org/l/334AC0000000147/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/art-36/par-1 · https://japanlaw.org/l/334AC0000000147/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/art-36/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/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/art-36/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/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/art-36/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/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) machine translation, not official --- ## Cites - 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/art-36/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/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/art-36 · https://japanlaw.org/l/334AC0000000147/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/art-37 · https://japanlaw.org/l/334AC0000000147/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/art-36/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/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/art-36/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/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 ## Cited by 3 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 第三十六条第一項（実質課税額等の第二次納税義務） — https://japanlaw.org/en/national-tax-collection-act/art-36/par-1 · https://japanlaw.org/l/334AC0000000147/art-36/par-1 - 法人税法 第三十九条第一項第一号（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-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-39/par-1/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