# 国税通則法 / Act on General Rules for National Taxes — 第四十一条 (Article 41) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-41. 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: 国税通則法 (Act on General Rules for National Taxes), 昭和三十七年法律第六十六号 - English title "Act on General Rules for National Taxes": 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: 第四十一条 (Article 41)（第三者の納付及びその代位） — address `art-41` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-general-rules-act/art-41 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-41 - 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. --- ### 第四十一条（第三者の納付及びその代位） — Payment by Third Party and Subrogation caption: machine translation, not official art-41 · https://japanlaw.org/en/national-tax-general-rules-act/art-41 · https://japanlaw.org/l/337AC0000000066/art-41 **第一項** 国税は、これを納付すべき者のために第三者が納付することができる。 art-41/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-41/par-1 · https://japanlaw.org/l/337AC0000000066/art-41/par-1 A national tax may be paid by a third party on behalf of the person who is to pay it. machine translation, not official **第二項** 国税の納付について正当な利益を有する第三者又は国税を納付すべき者の同意を得た第三者が国税を納付すべき者に代わつてこれを納付した場合において、その国税を担保するため抵当権が設定されているときは、これらの者は、その納付により、その抵当権につき国に代位することができる。ただし、その抵当権が根抵当である場合において、その担保すべき元本の確定前に納付があつたときは、この限りでない。 art-41/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-41/par-2 · https://japanlaw.org/l/337AC0000000066/art-41/par-2 If a third party who has a legitimate interest in the payment of a national tax, or a third party who has obtained the consent of the person who is to pay a national tax, has paid the national tax in place of the person who is to pay it, and a mortgage has been created to secure the national tax, that third party may, by the payment, be subrogated to the State with regard to the mortgage; provided, however, that this does not apply if the mortgage is a revolving mortgage and the payment was made before the principal to be secured was fixed. machine translation, not official **第三項** 前項の場合において、第三者が同項の国税の一部を納付したときは、その残余の国税は、同項の規定による代位に係る第三者の債権に先だつて徴収する。 art-41/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-41/par-3 · https://japanlaw.org/l/337AC0000000066/art-41/par-3 In the case referred to in the preceding paragraph, if the third party has paid part of the national tax referred to in that paragraph, the remaining national tax is collected in priority to the claim of the third party arising from the subrogation under that paragraph. machine translation, not official --- ## Cites - art-41/par-3: 前項 → 国税通則法 第四十一条第二項 (Article 41, paragraph (2)), art-41/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-41/par-2 · https://japanlaw.org/l/337AC0000000066/art-41/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税通則法 第四十一条第三項（第三者の納付及びその代位） — https://japanlaw.org/en/national-tax-general-rules-act/art-41/par-3 · https://japanlaw.org/l/337AC0000000066/art-41/par-3 - 国税通則法 附則第三十一条第一項（国税通則法の一部改正に伴う経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3461-99/art-31/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3461-99/art-31/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/337AC0000000066/20260624_508AC0000000046), retrieved 2026-09-18 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on General Rules for National Taxes — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-009, translated 2026-09-18 - This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18