# 国税徴収法 / National Tax Collection Act — 第三十九条 (Article 39) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-39. 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: 第三十九条 (Article 39)（無償又は著しい低額の譲受人等の第二次納税義務） — address `art-39` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-39 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-39 - 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. caption: machine translation, not official art-39 · https://japanlaw.org/en/national-tax-collection-act/art-39 · https://japanlaw.org/l/334AC0000000147/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/art-39/par-1 · https://japanlaw.org/l/334AC0000000147/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). machine translation, not official --- ## Cites - 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/art-153/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/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/art-187/par-1 · https://japanlaw.org/l/334AC0000000147/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/art-187/par-2 · https://japanlaw.org/l/334AC0000000147/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/art-58/par-1 · https://japanlaw.org/l/334AC0000000147/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/art-142/par-2/item-2 · https://japanlaw.org/l/334AC0000000147/art-142/par-2/item-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 附則第十四条第一項（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-5031-11/art-14/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5031-11/art-14/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-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 220 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02