# 法人税法 / Corporation Tax Act — 第百五十二条 (Article 152) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation Tax 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: 第百五十二条 (Article 152)（連帯納付の責任） — address `art-152` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-152 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-152 - 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. --- ### 第百五十二条（連帯納付の責任） — Joint and Several Liability for Payment caption: machine translation, not official art-152 · https://japanlaw.org/ja/corporation-tax-act/art-152 · https://japanlaw.org/l/340AC0000000034/art-152 **第一項** 通算法人は、他の通算法人の各事業年度の所得に対する法人税（当該通算法人と当該他の通算法人との間に通算完全支配関係がある期間内に納税義務が成立したものに限る。）について、連帯納付の責めに任ずる。 art-152/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-152/par-1 · https://japanlaw.org/l/340AC0000000034/art-152/par-1 A group tax sharing corporation is jointly and severally liable for the payment of the corporation tax on income for each business year of another group tax sharing corporation (limited to that for which the tax liability became established during a period in which there is a group tax sharing full controlling interest between the group tax sharing corporation and the other group tax sharing corporation). machine translation, not official **第二項** 前項に規定する法人税を同項の通算法人から徴収する場合における国税通則法第四十三条第一項（国税の徴収の所轄庁）の規定の適用については、同項中「国税の徴収」とあるのは「法人税法第百五十二条第一項（連帯納付の責任）に規定する通算法人の同項に規定する連帯納付の責任に係る法人税の徴収」と、「その国税の納税地」とあるのは「当該法人税の納税地又は当該通算法人の法人税の納税地」とする。 art-152/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-152/par-2 · https://japanlaw.org/l/340AC0000000034/art-152/par-2 With regard to the application of the provisions of Article 43, paragraph (1) (Competent Agency for Collection of National Taxes) of the Act on General Rules for National Taxes in the case where the corporation tax prescribed in the preceding paragraph is collected from the group tax sharing corporation referred to in that paragraph, the phrase "The collection of a national tax" in that paragraph is deemed to be replaced with "The collection of the corporation tax pertaining to the joint and several liability for payment prescribed in Article 152, paragraph (1) (Joint and Several Liability for Payment) of the Corporation Tax Act of a group tax sharing corporation prescribed in that paragraph", and the phrase "the place for tax payment of the national tax" with "the place for tax payment of that corporation tax or the place for tax payment of the corporation tax of that group tax sharing corporation". machine translation, not official **第三項** 第四条の四第二項（受託者が二以上ある法人課税信託）の規定により同項の法人課税信託の信託事務を主宰する受託者（以下この条において「主宰受託者」という。）が納めるものとされる法人税については、当該法人課税信託の主宰受託者以外の受託者は、その法人税について、連帯納付の責めに任ずる。 art-152/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-152/par-3 · https://japanlaw.org/l/340AC0000000034/art-152/par-3 With regard to corporation tax that the trustee presiding over the trust affairs of a trust subject to corporate taxation referred to in Article 4-4, paragraph (2) (Trusts Subject to Corporate Taxation with Two or More Trustees) (hereinafter referred to as the "presiding trustee" in this Article) is to pay pursuant to the provisions of that paragraph, the trustees other than the presiding trustee of that trust subject to corporate taxation are jointly and severally liable for the payment of that corporation tax. machine translation, not official **第四項** 前項に規定する法人税を主宰受託者以外の受託者から徴収する場合における国税通則法第四十三条第一項の規定の適用については、同項中「国税の徴収」とあるのは「法人税法第二条第二十九号の二（定義）に規定する法人課税信託の同法第百五十二条第三項（連帯納付の責任）に規定する主宰受託者（以下この項において「主宰受託者」という。）以外の受託者（以下この項において「連帯受託者」という。）の同条第三項に規定する連帯納付の責任に係る法人税の徴収」と、「その国税の納税地」とあるのは「当該法人税の納税地又は当該連帯受託者が当該法人課税信託の主宰受託者であつたとした場合における当該法人税の納税地」とする。 art-152/par-4 · https://japanlaw.org/ja/corporation-tax-act/art-152/par-4 · https://japanlaw.org/l/340AC0000000034/art-152/par-4 With regard to the application of the provisions of Article 43, paragraph (1) of the Act on General Rules for National Taxes in the case where the corporation tax prescribed in the preceding paragraph is collected from a trustee other than the presiding trustee, the phrase "The collection of a national tax" in that paragraph is deemed to be replaced with "The collection of the corporation tax pertaining to the joint and several liability for payment prescribed in Article 152, paragraph (3) of the Corporation Tax Act of a trustee other than the presiding trustee prescribed in paragraph (3) of that Article (Joint and Several Liability for Payment) (hereinafter referred to as the 'presiding trustee' in this paragraph) of a trust subject to corporate taxation prescribed in Article 2, item (xxix)-2 (Definitions) of that Act (such a trustee is hereinafter referred to as a 'jointly liable trustee' in this paragraph)", and the phrase "the place for tax payment of the national tax" with "the place for tax payment of that corporation tax or the place for tax payment of that corporation tax if that jointly liable trustee were the presiding trustee of that trust subject to corporate taxation". machine translation, not official --- ## Cites - art-152/par-2: 国税通則法第四十三条第一項 → 国税通則法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-43/par-1 · https://japanlaw.org/l/337AC0000000066/art-43/par-1 - art-152/par-2: 前項 → 法人税法 第百五十二条第一項 (Article 152, paragraph (1)), art-152/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-152/par-1 · https://japanlaw.org/l/340AC0000000034/art-152/par-1 - art-152/par-3: この条 → 法人税法 第百五十二条 (Article 152), art-152 — https://japanlaw.org/ja/corporation-tax-act/art-152 · https://japanlaw.org/l/340AC0000000034/art-152 - art-152/par-3: 第四条の四第二項 → 法人税法 第四条の四第二項 (Article 4-4, paragraph (2)), art-4-4/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-4-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-4-4/par-2 - art-152/par-4: 前項 → 法人税法 第百五十二条第三項 (Article 152, paragraph (3)), art-152/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-152/par-3 · https://japanlaw.org/l/340AC0000000034/art-152/par-3 - art-152/par-4: 法人税法第二条第二十九号の二 → 法人税法 第二条第一項第二十九号の二 (Article 2, paragraph (1), item (xxix-2)), art-2/par-1/item-29-2 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-29-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-29-2 - art-152/par-4: 国税通則法第四十三条第一項 → 国税通則法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-43/par-1 · https://japanlaw.org/l/337AC0000000066/art-43/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第六十一条第二項（連帯納付の責任） — https://japanlaw.org/ja/reconstruction-funding-act/art-61/par-2 · https://japanlaw.org/l/423AC0000000117/art-61/par-2 - 法人税法 第百五十二条第二項（連帯納付の責任） — https://japanlaw.org/ja/corporation-tax-act/art-152/par-2 · https://japanlaw.org/l/340AC0000000034/art-152/par-2 - 法人税法 第百五十二条第三項（連帯納付の責任） — https://japanlaw.org/ja/corporation-tax-act/art-152/par-3 · https://japanlaw.org/l/340AC0000000034/art-152/par-3 - 法人税法 第百五十二条第四項（連帯納付の責任） — https://japanlaw.org/ja/corporation-tax-act/art-152/par-4 · https://japanlaw.org/l/340AC0000000034/art-152/par-4 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-064, translated 2026-10-08 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08