# 地方税法 / Local Tax Act — 第三節 (Chapter 1, Section 3)

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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- 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: 第三節 (Chapter 1, Section 3) — address `ch-1/sec-3`
- Text: the text as amended with effect from 2027-05-26 (The date on which the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 23 of 2026) come into force. The exact day is not fixed yet.), standing until 2027-06-17 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270526_508AC0000000002)
- URL (this text's page, at this provision): https://japanlaw.org/ja/local-tax-act/amendments/20270526_508AC0000000002/text/ch-1/sec-3
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/local-tax-act/ch-1/sec-3
- Every provision below carries its address and its place on this text's page 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.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.

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## 第三節　連帯納税義務等 — Section 3 Joint and Several Tax Liability, etc.
<sup>heading: machine translation, not official</sup>
<sup>ch-1/sec-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270526_508AC0000000002/text/ch-1/sec-3</sup>

### 第十条（連帯納税義務） — Joint and Several Tax Liability
<sup>caption: machine translation, not official</sup>
<sup>art-10 · https://japanlaw.org/ja/local-tax-act/amendments/20270526_508AC0000000002/text/ch-1/sec-3#art-10</sup>

  **第一項**  地方団体の徴収金を連帯して納付し、又は納入する義務については、民法第四百三十六条、第四百三十七条及び第四百四十一条から第四百四十五条までの規定を準用する。
  <sup>art-10/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270526_508AC0000000002/text/ch-1/sec-3#art-10/par-1</sup>
  The provisions of Articles 436, 437 and 441 through 445 of the Civil Code apply mutatis mutandis to the obligation to jointly and severally pay or remit local government levies.
  <sup>machine translation, not official</sup>

### 第十条の二
<sup>art-10-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270526_508AC0000000002/text/ch-1/sec-3#art-10-2</sup>

  **第一項**  共有物、共同使用物、共同事業、共同事業により生じた物件又は共同行為に対する地方団体の徴収金は、納税者が連帯して納付する義務を負う。
  <sup>art-10-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270526_508AC0000000002/text/ch-1/sec-3#art-10-2/par-1</sup>
  Taxpayers are jointly and severally liable to pay local government levies on property in co-ownership, property in common use, joint business, articles produced by joint business, or joint acts.
  <sup>machine translation, not official</sup>

  **第二項**  共有物、共同使用物、共同事業又は共同行為に係る地方団体の徴収金は、特別徴収義務者である共有者、共同使用者、共同事業者又は共同行為者が連帯して納入する義務を負う。
  <sup>art-10-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270526_508AC0000000002/text/ch-1/sec-3#art-10-2/par-2</sup>
  Co-owners, joint users, joint business operators or persons engaged in a joint act who are special collection agents are jointly and severally liable to remit local government levies relating to property in co-ownership, property in common use, joint business or joint acts.
  <sup>machine translation, not official</sup>

  **第三項**  事業の法律上の経営者が単なる名義人であつて、当該経営者の親族その他当該経営者と特殊の関係のある個人で政令で定めるもの（以下本項において「親族等」という。）が事実上当該事業を経営していると認められる場合においては、前項の規定の適用については、当該経営者と当該親族等とは、共同事業者とみなす。
  <sup>art-10-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270526_508AC0000000002/text/ch-1/sec-3#art-10-2/par-3</sup>
  Where the legal manager of a business is a mere nominal holder and it is found that a relative of that manager or another individual specified by Cabinet Order as having a special relationship with that manager (hereinafter in this paragraph referred to as a "relative, etc.") actually manages that business, for the purpose of the application of the preceding paragraph, that manager and that relative, etc. are deemed to be joint business operators.
  <sup>machine translation, not official</sup>

### 第十条の三（法人の合併等の無効判決に係る連帯納税義務） — Joint and Several Tax Liability Relating to a Judgment Invalidating a Merger, etc. of Juridical Persons
<sup>caption: machine translation, not official</sup>
<sup>art-10-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270526_508AC0000000002/text/ch-1/sec-3#art-10-3</sup>

  **第一項**  合併又は分割（以下この条において「合併等」という。）を無効とする判決が確定した場合には、当該合併等をした法人は、合併後存続する法人若しくは合併により設立した法人又は分割により事業を承継した法人の当該合併等の日以後に納付し、又は納入する義務の成立した地方団体の徴収金について、連帯して納付し、又は納入する義務を負う。
  <sup>art-10-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270526_508AC0000000002/text/ch-1/sec-3#art-10-3/par-1</sup>
  Where a judgment invalidating a merger or company split (hereinafter in this Article referred to as a "merger, etc.") has become final and binding, the juridical persons that carried out that merger, etc. are jointly and severally liable to pay or remit the local government levies of the juridical person surviving the merger, the juridical person established by the merger, or the juridical person that succeeded to the business through the company split, for which the obligation to pay or remit arose on or after the day of that merger, etc.
  <sup>machine translation, not official</sup>

### 第十条の四（法人の分割に係る連帯納税の責任） — Joint and Several Tax Liability Relating to a Company Split of Juridical Persons
<sup>caption: machine translation, not official</sup>
<sup>art-10-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270526_508AC0000000002/text/ch-1/sec-3#art-10-4</sup>

  **第一項**  法人が分割（法人税法（昭和四十年法律第三十四号）第二条第十二号の十に規定する分社型分割を除く。以下この条において同じ。）をした場合には、当該分割により事業を承継した法人（第十四条の九第一項第七号において「分割承継法人」という。）は、当該分割をした法人の次に掲げる地方税（当該地方税に係る督促手数料、延滞金、過少申告加算金、不申告加算金、重加算金及び滞納処分費を含み、その納付し、又は納入する義務が第九条の四第四項の規定により受託者としての権利義務を承継した法人に承継されたもの及びその納付し、又は納入する義務が信託財産限定責任負担債務（信託法第百五十四条に規定する信託財産限定責任負担債務をいう。第十七条の二第一項において同じ。）となるものを除く。）について、連帯して納付し、又は納入する責めに任ずる。ただし、当該分割をした法人から承継した財産（当該分割をした法人から承継した信託財産に属する財産を除く。）の価額を限度とする。
  <sup>art-10-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270526_508AC0000000002/text/ch-1/sec-3#art-10-4/par-1</sup>
  Where a juridical person has carried out a company split (excluding a split-off-type company split prescribed in Article 2, item (xii)-10 of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this Article), the juridical person that succeeded to the business through that company split (referred to as the "successor corporation in a company split" in Article 14-9, paragraph (1), item (vii)) is jointly and severally liable to pay or remit the following local taxes of the juridical person that carried out that company split (including the demand fees, delinquency charges, additional charges for understatement, additional charges for failure to file, substantial additional charges and expenses for the delinquent tax collection procedure relating to those local taxes, and excluding those for which the obligation to pay or remit has been succeeded to by the juridical person that succeeded to the rights and obligations as trustee under Article 9-4, paragraph (4) and those for which the obligation to pay or remit becomes an obligation covered only by the trust property (meaning an obligation covered only by the trust property prescribed in Article 154 of the Trust Act; the same applies in Article 17-2, paragraph (1))); provided, however, that this is limited to the value of the property succeeded to from the juridical person that carried out that company split (excluding property belonging to the trust property succeeded to from the juridical person that carried out that company split):
  <sup>machine translation, not official</sup>

    **一**  分割の日前に納付し、又は納入する義務の成立した地方税（第七十四条の九及び第四百七十二条の規定により申告納付の方法によつて徴収される道府県たばこ税及び市町村たばこ税（次号において「申告納付に係るたばこ税」という。）を除く。）
    <sup>art-10-4/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270526_508AC0000000002/text/ch-1/sec-3#art-10-4/par-1/item-1</sup>
    local taxes for which the obligation to pay or remit arose before the day of the company split (excluding the prefectural tobacco tax and the municipal tobacco tax collected by the method of filing and payment under Articles 74-9 and 472 (referred to as "tobacco tax paid by filing" in the following item));
    <sup>machine translation, not official</sup>

    **二**  分割の日の属する月の前月末日までに納付する義務の成立した申告納付に係るたばこ税
    <sup>art-10-4/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270526_508AC0000000002/text/ch-1/sec-3#art-10-4/par-1/item-2</sup>
    tobacco tax paid by filing for which the obligation to pay arose by the last day of the month preceding the month that includes the day of the company split.
    <sup>machine translation, not official</sup>

  **第二項**  第四条第三項の規定により課する普通税（以下「道府県法定外普通税」という。）若しくは第五条第三項の規定により課する普通税（以下「市町村法定外普通税」という。）又は第四条第六項若しくは第五条第七項の規定により課する目的税（以下「法定外目的税」という。）のうち前項の規定により難いものとして当該地方団体の条例で定めるものに対する同項の規定の適用については、同項第一号中「分割の日前」とあるのは、「分割の日前の日で地方団体の条例で定める日まで」とする。
  <sup>art-10-4/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270526_508AC0000000002/text/ch-1/sec-3#art-10-4/par-2</sup>
  With regard to the application of the provisions of paragraph (1) to the ordinary tax imposed under Article 4, paragraph (3) (hereinafter referred to as the "prefectural non-statutory ordinary tax"), the ordinary tax imposed under Article 5, paragraph (3) (hereinafter referred to as the "municipal non-statutory ordinary tax"), or the earmarked tax imposed under Article 4, paragraph (6) or Article 5, paragraph (7) (hereinafter referred to as the "non-statutory earmarked tax"), that the local government specifies by its Prefectural or Municipal Ordinance as one for which it is difficult to follow the provisions of paragraph (1), the phrase "before the day of the company split" in paragraph (1), item (i) is deemed to be replaced with "up to a day before the day of the company split that is specified by Prefectural or Municipal Ordinance of the local government".
  <sup>machine translation, not official</sup>

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## Cites
- art-10/par-1: 民法第四百三十六条 → 民法 第四百三十六条 (Article 436), art-436 — https://japanlaw.org/ja/civil-code/art-436 · https://japanlaw.org/l/129AC0000000089/art-436
- art-10/par-1: 第四百三十七条 → 民法 第四百三十七条 (Article 437), art-437 — https://japanlaw.org/ja/civil-code/art-437 · https://japanlaw.org/l/129AC0000000089/art-437
- art-10/par-1: 第四百四十一条から第四百四十五条まで → 民法 第四百四十一条 (Article 441), art-441 — https://japanlaw.org/ja/civil-code/art-441 · https://japanlaw.org/l/129AC0000000089/art-441
- art-10/par-1: 第四百四十一条から第四百四十五条まで → 民法 第四百四十二条 (Article 442), art-442 — https://japanlaw.org/ja/civil-code/art-442 · https://japanlaw.org/l/129AC0000000089/art-442
- art-10/par-1: 第四百四十一条から第四百四十五条まで → 民法 第四百四十三条 (Article 443), art-443 — https://japanlaw.org/ja/civil-code/art-443 · https://japanlaw.org/l/129AC0000000089/art-443
- art-10/par-1: 第四百四十一条から第四百四十五条まで → 民法 第四百四十四条 (Article 444), art-444 — https://japanlaw.org/ja/civil-code/art-444 · https://japanlaw.org/l/129AC0000000089/art-444
- art-10/par-1: 第四百四十一条から第四百四十五条まで → 民法 第四百四十五条 (Article 445), art-445 — https://japanlaw.org/ja/civil-code/art-445 · https://japanlaw.org/l/129AC0000000089/art-445
- art-10-2/par-3: 本項 → 地方税法 第十条の二第三項 (Article 10-2, paragraph (3)), art-10-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270526_508AC0000000002/text/ch-1/sec-3#art-10-2/par-3
- art-10-2/par-3: 前項 → 地方税法 第十条の二第二項 (Article 10-2, paragraph (2)), art-10-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270526_508AC0000000002/text/ch-1/sec-3#art-10-2/par-2
- art-10-3/par-1: この条 → 地方税法 第十条の三 (Article 10-3), art-10-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270526_508AC0000000002/text/ch-1/sec-3#art-10-3
- art-10-4/par-1: 法人税法（昭和四十年法律第三十四号）第二条第十二号の十 → 法人税法 第二条第一項第十二号の十 (Article 2, paragraph (1), item (xii-10)), art-2/par-1/item-12-10 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-10 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-10
- art-10-4/par-1: この条 → 地方税法 第十条の四 (Article 10-4), art-10-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270526_508AC0000000002/text/ch-1/sec-3#art-10-4
- art-10-4/par-1: 第十四条の九第一項第七号 → 地方税法 第十四条の九第一項第七号 (Article 14-9, paragraph (1), item (vii)), art-14-9/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270526_508AC0000000002/text/ch-1/sec-7/from-art-14#art-14-9/par-1/item-7
- art-10-4/par-1: 第九条の四第四項 → 地方税法 第九条の四第四項 (Article 9-4, paragraph (4)), art-9-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270526_508AC0000000002/text/ch-1/sec-2#art-9-4/par-4
- art-10-4/par-1: 信託法第百五十四条 → e-Gov law 418AC0000000108, 第百五十四条 (Article 154), art-154 — not held in this collection
- art-10-4/par-1: 第十七条の二第一項 → 地方税法 第十七条の二第一項 (Article 17-2, paragraph (1)), art-17-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270526_508AC0000000002/text/ch-1/sec-10/from-art-17#art-17-2/par-1
- art-10-4/par-1/item-1: 第七十四条の九 → 地方税法 第七十四条の九 (Article 74-9), art-74-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270526_508AC0000000002/text/ch-2/sec-5/from-art-74-7#art-74-9
- art-10-4/par-1/item-1: 第四百七十二条 → 地方税法 第四百七十二条 (Article 472), art-472 — https://japanlaw.org/ja/local-tax-act/amendments/20270526_508AC0000000002/text/ch-3/sec-4/from-art-470#art-472
- art-10-4/par-1/item-1: 次号 → 地方税法 第十条の四第一項第二号 (Article 10-4, paragraph (1), item (ii)), art-10-4/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270526_508AC0000000002/text/ch-1/sec-3#art-10-4/par-1/item-2
- art-10-4/par-2: 第四条第三項 → 地方税法 第四条第三項 (Article 4, paragraph (3)), art-4/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270526_508AC0000000002/text/ch-1/sec-1/from-art-1#art-4/par-3
- art-10-4/par-2: 第五条第三項 → 地方税法 第五条第三項 (Article 5, paragraph (3)), art-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270526_508AC0000000002/text/ch-1/sec-1/from-art-1#art-5/par-3
- art-10-4/par-2: 第四条第六項 → 地方税法 第四条第六項 (Article 4, paragraph (6)), art-4/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270526_508AC0000000002/text/ch-1/sec-1/from-art-1#art-4/par-6
- art-10-4/par-2: 第五条第七項 → 地方税法 第五条第七項 (Article 5, paragraph (7)), art-5/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270526_508AC0000000002/text/ch-1/sec-1/from-art-1#art-5/par-7
- art-10-4/par-2: 前項 → 地方税法 第十条の四第一項 (Article 10-4, paragraph (1)), art-10-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270526_508AC0000000002/text/ch-1/sec-3#art-10-4/par-1
- art-10-4/par-2: 同項第一号 → 地方税法 第十条の四第一項第一号 (Article 10-4, paragraph (1), item (i)), art-10-4/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270526_508AC0000000002/text/ch-1/sec-3#art-10-4/par-1/item-1

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和八年法律第二号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/325AC0000000226/20270526_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-004, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27