# 国税徴収法 / National Tax Collection Act — 第三十八条 (Article 38) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-38. 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: 第三十八条 (Article 38)（事業を譲り受けた特殊関係者の第二次納税義務） — address `art-38` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-38 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-38 - 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 caption: machine translation, not official art-38 · https://japanlaw.org/en/national-tax-collection-act/art-38 · https://japanlaw.org/l/334AC0000000147/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/art-38/par-1 · https://japanlaw.org/l/334AC0000000147/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. machine translation, not official --- ## Cites - 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 ## 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 附則第五十五条第二項（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-4281-15/art-55/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-4281-15/art-55/par-2 - 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-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 - This site's parser, version 222 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02