# 地方税法 / Local Tax Act — 第四節 (Chapter 1, Section 4)

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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: 第四節 (Chapter 1, Section 4) — address `ch-1/sec-4`
- Text: the text as amended with effect from 2028-12-11 (On a day set by Cabinet Order, no later than 11 December 2028 — the amending law allows up to three years from promulgation. The exact day is not fixed yet.), standing until 2028-12-31 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20281211_507AC0000000087)
- URL (this text's page, at this provision): https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#ch-1/sec-4
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/local-tax-act/ch-1/sec-4
- 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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## 第四節　第二次納税義務 — Section 4 Secondary Tax Liability
<sup>heading: machine translation, not official</sup>
<sup>ch-1/sec-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#ch-1/sec-4</sup>

### 第十一条（第二次納税義務の通則） — General Rules on Secondary Tax Liability
<sup>caption: machine translation, not official</sup>
<sup>art-11 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11</sup>

  **第一項**  地方団体の長は、納税者又は特別徴収義務者の地方団体の徴収金を次条から第十一条の十まで又は第十二条の二第二項若しくは第三項の規定により第二次納税義務を有する者（以下「第二次納税義務者」という。）から徴収しようとするときは、その者に対し、納付又は納入すべき金額、納付又は納入の期限及び納付又は納入の場所その他必要な事項を記載した納付又は納入の通知書により告知しなければならない。
  <sup>art-11/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11/par-1</sup>
  When the head of a local government intends to collect the local government levies of a taxpayer or special collection agent from a person who has secondary tax liability under the following Article through Article 11-10 or Article 12-2, paragraph (2) or (3) (hereinafter referred to as a "secondary taxpayer"), the head of the local government must notify that person by a written notice of payment or remittance stating the amount to be paid or remitted, the time limit for payment or remittance, the place of payment or remittance, and other necessary matters.
  <sup>machine translation, not official</sup>

  **第二項**  第二次納税義務者が地方団体の徴収金を前項の納付又は納入の期限までに完納しないときは、地方団体の長は、第十三条の二の規定により繰上徴収をする場合を除き、その期限後二十日以内に納付又は納入の催告書を発して督促しなければならない。
  <sup>art-11/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11/par-2</sup>
  When a secondary taxpayer does not pay local government levies in full by the time limit for payment or remittance referred to in the preceding paragraph, the head of the local government must, except in the case of advance collection under Article 13-2, demand payment by issuing a written reminder for payment or remittance within 20 days after that time limit.
  <sup>machine translation, not official</sup>

  **第三項**  第二次納税義務者の財産の換価は、その財産の価額が著しく減少するおそれがあるときを除き、第一項の納税者又は特別徴収義務者の財産を換価に付した後でなければ、することができない。
  <sup>art-11/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11/par-3</sup>
  Realization of the property of a secondary taxpayer may be carried out only after the property of the taxpayer or special collection agent referred to in paragraph (1) has been put up for realization, except where there is a risk that the value of the property will decrease significantly.
  <sup>machine translation, not official</sup>

  **第四項**  第二次納税義務者が第一項の告知、第二項の督促又はこれらに係る地方団体の徴収金に関する滞納処分につき出訴したときは、その訴の係属する間は、その財産の換価をすることができない。
  <sup>art-11/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11/par-4</sup>
  Where a secondary taxpayer has filed an action regarding the notification under paragraph (1), the demand under paragraph (2), or the delinquent tax collection procedure concerning the local government levies relating to these, realization of that property may not be carried out while the action is pending.
  <sup>machine translation, not official</sup>

  **第五項**  次条から第十一条の十まで並びに第十二条の二第二項及び第三項の規定は、第二次納税義務者から第一項の納税者又は特別徴収義務者に対してする求償権の行使を妨げない。
  <sup>art-11/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11/par-5</sup>
  The provisions of the following Article through Article 11-10 and Article 12-2, paragraphs (2) and (3) do not preclude the exercise of the right to reimbursement by a secondary taxpayer against the taxpayer or special collection agent referred to in paragraph (1).
  <sup>machine translation, not official</sup>

### 第十一条の二（合名会社等の社員の第二次納税義務） — Secondary Tax Liability of Members of General Partnership Companies, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-11-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11-2</sup>

  **第一項**  合名会社若しくは合資会社又は税理士法人、弁護士法人、外国法事務弁護士法人、弁護士・外国法事務弁護士共同法人、監査法人、弁理士法人、司法書士法人、行政書士法人、社会保険労務士法人若しくは土地家屋調査士法人が地方団体の徴収金を滞納した場合において、その財産につき滞納処分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ときは、その社員（合資会社及び監査法人にあつては、無限責任社員）は、当該滞納に係る地方団体の徴収金の第二次納税義務を負う。この場合において、その社員は、連帯してその責めに任ずる。
  <sup>art-11-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11-2/par-1</sup>
  Where a general partnership company or limited partnership company, or a certified public tax accountant corporation, attorney corporation, registered foreign lawyer corporation, joint corporation of attorneys and registered foreign lawyers, audit corporation, patent attorney corporation, judicial scrivener corporation, certified administrative procedures legal specialist corporation, public consultant on social and labour insurance corporation or land and buildings investigator corporation is delinquent in local government levies, and it is found that the amount to be collected remains insufficient even after carrying out delinquent tax collection procedures on its property, its members (in the case of a limited partnership company and an audit corporation, the unlimited liability members) have secondary tax liability for the local government levies relating to that delinquency. In this case, those members are jointly and severally liable.
  <sup>machine translation, not official</sup>

### 第十一条の三（清算人等の第二次納税義務） — Secondary Tax Liability of Liquidators, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-11-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11-3</sup>

  **第一項**  法人が解散した場合において、その法人に課されるべき、又はその法人が納付し、若しくは納入すべき地方団体の徴収金を納付し、又は納入しないで残余財産の分配又は引渡しをしたときは、その法人に対し滞納処分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限り、清算人及び残余財産の分配又は引渡しを受けた者（前条の規定の適用を受ける者を除く。以下この項において同じ。）は、当該滞納に係る地方団体の徴収金につき第二次納税義務を負う。ただし、清算人は分配又は引渡しをした財産の価額を限度として、残余財産の分配又は引渡しを受けた者はその受けた財産の価額を限度として、それぞれその責めに任ずる。
  <sup>art-11-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11-3/par-1</sup>
  Where a juridical person has been dissolved and has made the distribution of residual assets or the delivery of residual assets without paying or remitting the local government levies that are to be imposed on that juridical person or that it was to pay or remit, the liquidator and the persons who received the distribution or delivery of the residual assets (excluding persons to whom the provisions of the preceding Article apply; the same applies hereinafter in this paragraph) have secondary tax liability for the local government levies relating to that delinquency, only where it is found that the amount to be collected remains insufficient even after carrying out delinquent tax collection procedures on that juridical person; provided, however, that the liquidator is liable to the extent of the value of the property distributed or delivered, and the persons who received the distribution or delivery of the residual assets are liable to the extent of the value of the property they received, respectively.
  <sup>machine translation, not official</sup>

  **第二項**  信託法第百七十五条に規定する信託が終了した場合において、その信託に係る清算受託者（同法第百七十七条に規定する清算受託者をいう。以下この項において同じ。）に課されるべき、又はその清算受託者が納付し、若しくは納入すべき地方団体の徴収金（その納付し、又は納入する義務が信託財産責任負担債務となるものに限る。以下この項において同じ。）を納付しないで信託財産に属する財産を残余財産受益者等（同法第百八十二条第二項に規定する残余財産受益者等をいう。以下この項において同じ。）に給付をしたときは、その清算受託者に対し滞納処分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限り、清算受託者（信託財産に属する財産のみをもつて当該地方団体の徴収金を納付し、又は納入する義務を履行する責任を負う清算受託者に限る。以下この項において「特定清算受託者」という。）及び残余財産受益者等は、その滞納に係る地方団体の徴収金につき第二次納税義務を負う。ただし、特定清算受託者は給付をした財産の価額の限度において、残余財産受益者等は給付を受けた財産の価額の限度において、それぞれその責めに任ずる。
  <sup>art-11-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11-3/par-2</sup>
  Where a trust prescribed in Article 175 of the Trust Act has been terminated, and the liquidating trustee of that trust (meaning a liquidating trustee prescribed in Article 177 of that Act; the same applies hereinafter in this paragraph) has delivered property belonging to the trust property to residual property beneficiaries, etc. (meaning residual property beneficiaries, etc. prescribed in Article 182, paragraph (2) of that Act; the same applies hereinafter in this paragraph) without paying the local government levies that are to be imposed on that liquidating trustee or that the liquidating trustee was to pay or remit (limited to those for which the obligation to pay or remit becomes an obligation covered by the trust property; the same applies hereinafter in this paragraph), the liquidating trustee (limited to a liquidating trustee liable to perform the obligation to pay or remit those local government levies only with property belonging to the trust property; hereinafter in this paragraph referred to as the "specified liquidation trustee") and the residual property beneficiaries, etc. have secondary tax liability for the local government levies relating to that delinquency, only where it is found that the amount to be collected remains insufficient even after carrying out delinquent tax collection procedures on that liquidating trustee; provided, however, that the specified liquidation trustee is liable to the extent of the value of the property delivered, and the residual property beneficiaries, etc. are liable to the extent of the value of the property received, respectively.
  <sup>machine translation, not official</sup>

### 第十一条の四（同族会社の第二次納税義務） — Secondary Tax Liability of Family Corporations
<sup>caption: machine translation, not official</sup>
<sup>art-11-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11-4</sup>

  **第一項**  滞納者がその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二条第十号に規定する会社に該当する会社（以下本章において「同族会社」という。）の株式又は出資を有する場合において、その株式又は出資につき次に掲げる理由があり、かつ、その者の財産（当該株式又は出資を除く。）につき滞納処分をしてもなお徴収すべき地方団体の徴収金に不足すると認められるときは、その者の有する当該株式又は出資（当該滞納に係る地方団体の徴収金の法定納期限（この法律又はこれに基づく条例の規定により地方税を納付し、又は納入すべき期限（修正申告、期限後申告、更正若しくは決定、繰上徴収又は徴収の猶予に係る期限その他政令で定める期限を除く。）をいい、地方税で納期を分けているものの第二期以降の分については、その第一期分の納期限をいい、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については、その徴収の基因となつた地方税の当該期限をいう。以下本章において同じ。）の一年前までに取得したものを除く。）の価額を限度として、当該会社は、当該滞納に係る地方団体の徴収金の第二次納税義務を負う。
  <sup>art-11-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11-4/par-1</sup>
  Where a person delinquent in payment holds shares or capital contributions in a company that would fall under a company prescribed in Article 2, item (x) of the Corporation Tax Act if that person were selected as the shareholder or member serving as the basis for the determination (hereinafter in this Chapter referred to as a "family corporation"), and there is a reason listed below with respect to those shares or capital contributions, and it is found that the amount of local government levies to be collected remains insufficient even after carrying out delinquent tax collection procedures on that person's property (excluding those shares or capital contributions), that company has secondary tax liability for the local government levies relating to that delinquency, to the extent of the value of the shares or capital contributions held by that person (excluding those acquired at least one year before the statutory payment due date for the local government levies relating to that delinquency (meaning the time limit by which local tax is to be paid or remitted under the provisions of this Act or the Prefectural or Municipal Ordinances based on it (excluding time limits relating to an amended return, a late return, a reassessment or determination, advance collection or deferment of collection, and other time limits specified by Cabinet Order); for the second and subsequent payment periods of a local tax whose payment period is divided, the due date for payment of its first payment period; and, for 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, that time limit for the local tax that gave rise to the collection; the same applies hereinafter in this Chapter)):
  <sup>machine translation, not official</sup>

    **一**  その株式又は出資を再度換価に付してもなお買受人がないこと。
    <sup>art-11-4/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11-4/par-1/item-1</sup>
    that even after the shares or capital contributions have been put up for realization again, there is no purchaser;
    <sup>machine translation, not official</sup>

    **二**  その株式若しくは出資の譲渡につき法律若しくは定款に制限があり、又は株券の発行がないため、これらを譲渡することにつき支障があること。
    <sup>art-11-4/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11-4/par-1/item-2</sup>
    that, because there are restrictions on the transfer of the shares or capital contributions under an Act or the articles of incorporation, or because share certificates have not been issued, there is an obstacle to transferring them.
    <sup>machine translation, not official</sup>

  **第二項**  前項の同族会社の株式又は出資の価額は、第十一条第一項の納付又は納入の通知書を発する時における当該会社の資産の総額から負債の総額を控除した額をその株式又は出資の数で除した額を基礎として計算した額による。
  <sup>art-11-4/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11-4/par-2</sup>
  The value of the shares or capital contributions of a family corporation referred to in the preceding paragraph is the amount calculated on the basis of the amount obtained by dividing the amount obtained by deducting the total amount of liabilities from the total amount of assets of that company at the time of issuing the written notice of payment or remittance referred to in Article 11, paragraph (1) by the number of those shares or capital contributions.
  <sup>machine translation, not official</sup>

  **第三項**  第一項の同族会社であるかどうかの判定は、第十一条第一項の納付又は納入の通知書を発する時の現況による。
  <sup>art-11-4/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11-4/par-3</sup>
  Whether a company is a family corporation referred to in paragraph (1) is determined according to its status at the time of issuing the written notice of payment or remittance referred to in Article 11, paragraph (1).
  <sup>machine translation, not official</sup>

### 第十一条の五（実質課税額等の第二次納税義務） — Secondary Tax Liability for Substantively Taxed Amounts, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-11-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-5</sup>

  **第一項**  滞納者の次の各号に掲げる地方団体の徴収金につき滞納処分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ときは、第一号に定める者は同号に規定する収益が生じた財産（その財産の異動により取得した財産及びこれらの財産に基因して取得した財産（以下この条及び次条において「取得財産」という。）を含む。）を限度として、第二号に定める者は同号に規定する貸付けに係る財産（取得財産を含む。）を限度として、第三号に定める者はその受けた利益の額を限度として、第四号に定める者は同号に規定する事業の用に供する財産（取得財産を含む。）を限度として、それぞれその滞納に係る地方団体の徴収金の第二次納税義務を負う。
  <sup>art-11-5/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-5/par-1</sup>
  Where it is found that the amount to be collected remains insufficient even after carrying out delinquent tax collection procedures with respect to the local government levies listed in the following items of a person delinquent in payment, the person specified in item (i) has secondary tax liability for the local government levies relating to the delinquency to the extent of the property from which the profits prescribed in that item arose (including property acquired through a change in that property and property acquired on the basis of these (hereinafter in this Article and the following Article referred to as "acquired property")), the person specified in item (ii) to the extent of the property relating to the lease prescribed in that item (including acquired property), the person specified in item (iii) to the extent of the amount of the benefit received, and the person specified in item (iv) to the extent of the property used for the business prescribed in that item (including acquired property), respectively.
  <sup>machine translation, not official</sup>

    **一**  第二十四条の二の二若しくは第二百九十四条の二の二の規定により課された道府県民税若しくは市町村民税の所得割に係る地方団体の徴収金、道府県民税若しくは市町村民税の法人税割で法人税法第十一条の規定により課された法人税の課税に基づいて課されたものに係る地方団体の徴収金又は第七十二条の二の三の規定により課された事業税に係る地方団体の徴収金　その道府県民税若しくは市町村民税の所得割、法人税又は事業税の賦課の基因となつた収益が法律上帰属するとみられる者
    <sup>art-11-5/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-5/par-1/item-1</sup>
    local government levies relating to the income levy of prefectural inhabitant tax or municipal inhabitant tax imposed under Article 24-2-2 or Article 294-2-2, local government levies relating to the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax that is imposed on the basis of the taxation of corporation tax imposed under Article 11 of the Corporation Tax Act, or local government levies relating to enterprise tax imposed under Article 72-2-3: the person to whom the profits that gave rise to the assessment of that income levy of prefectural inhabitant tax or municipal inhabitant tax, corporation tax or enterprise tax are considered to legally belong;
    <sup>machine translation, not official</sup>

    **二**  第七十二条の七十九の規定により課された地方消費税の譲渡割（消費税法（昭和六十三年法律第百八号）第二条第一項第八号に規定する貸付けに係る部分に限る。）に係る地方団体の徴収金　その地方消費税の譲渡割の賦課の基因となつた当該貸付けを法律上行つたとみられる者
    <sup>art-11-5/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-5/par-1/item-2</sup>
    local government levies relating to the transfer levy of local consumption tax imposed under Article 72-79 (limited to the portion relating to the lease prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act (Act No. 108 of 1988)): the person who is considered to have legally made that lease which gave rise to the assessment of that transfer levy of local consumption tax;
    <sup>machine translation, not official</sup>

    **三**  所得税法（昭和四十年法律第三十三号）第百五十七条の規定による計算がなされた所得に基づいて課された道府県民税若しくは市町村民税の所得割に係る地方団体の徴収金若しくは個人の事業税に係る地方団体の徴収金、法人税法第百三十二条、第百三十二条の二若しくは第百三十二条の三の規定による計算がなされた所得に基づいて課された道府県民税若しくは市町村民税の法人税割に係る地方団体の徴収金若しくは法人の事業税に係る地方団体の徴収金又は第七十二条の四十三の規定により課された法人の事業税に係る地方団体の徴収金　これらの規定により否認された納税者の行為（否認された計算の基礎となつた行為を含む。）につき利益を受けたものとされる者
    <sup>art-11-5/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-5/par-1/item-3</sup>
    local government levies relating to the income levy of prefectural inhabitant tax or municipal inhabitant tax, or local government levies relating to individual enterprise tax, imposed based on income calculated under Article 157 of the Income Tax Act (Act No. 33 of 1965); local government levies relating to the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, or local government levies relating to corporate enterprise tax, imposed based on income calculated under Article 132, Article 132-2 or Article 132-3 of the Corporation Tax Act; or local government levies relating to corporate enterprise tax imposed under Article 72-43: the person deemed to have received a benefit from an act of the taxpayer that has been disallowed under those provisions (including an act forming the basis of the disallowed calculation);
    <sup>machine translation, not official</sup>

    **四**  第七百一条の三十三の規定により課された事業所税に係る地方団体の徴収金　その事業所税の賦課の基因となつた事業を法律上行うとみられる者
    <sup>art-11-5/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-5/par-1/item-4</sup>
    local government levies relating to business office tax imposed under Article 701-33: the person deemed to carry on, in law, the business that gave rise to the assessment of that business office tax.
    <sup>machine translation, not official</sup>

### 第十一条の六（共同的な事業者の第二次納税義務） — Secondary Tax Liability of Joint Business Operators
<sup>caption: machine translation, not official</sup>
<sup>art-11-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-6</sup>

  **第一項**  次の各号に掲げる者が納税者又は特別徴収義務者の事業の遂行に欠くことができない重要な財産を有し、かつ、当該財産に関して生ずる所得が納税者又は特別徴収義務者の所得となつている場合において、その納税者又は特別徴収義務者がその供されている事業に係る地方団体の徴収金を滞納し、その地方団体の徴収金につき滞納処分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ときは、当該各号に掲げる者は、当該財産（取得財産を含む。）を限度として、当該滞納に係る地方団体の徴収金の第二次納税義務を負う。
  <sup>art-11-6/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-6/par-1</sup>
  Where a person set forth in the following items holds important property indispensable to the conduct of the business of a taxpayer or special collection agent, and the income arising from that property is the income of the taxpayer or special collection agent, if the taxpayer or special collection agent is in arrears with local government levies relating to the business for which that property is provided and it is found that, even after delinquent tax collection procedures have been carried out in respect of those local government levies, the amount to be collected is still insufficient, the person set forth in each item bears secondary tax liability for the local government levies in arrears, up to the limit of that property (including acquired property).
  <sup>machine translation, not official</sup>

    **一**  納税者又は特別徴収義務者が個人である場合　その者と生計を一にする配偶者その他の親族で納税者又は特別徴収義務者の経営する事業から所得を受けているもの
    <sup>art-11-6/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-6/par-1/item-1</sup>
    where the taxpayer or special collection agent is an individual: a spouse or other relative who shares a livelihood with that person and receives income from the business operated by the taxpayer or special collection agent;
    <sup>machine translation, not official</sup>

    **二**  納税者又は特別徴収義務者がその事実があつた時の現況において同族会社である場合　その判定の基礎となつた株主又は社員
    <sup>art-11-6/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-6/par-1/item-2</sup>
    where the taxpayer or special collection agent is a family corporation in its condition at the time the relevant fact occurred: the shareholder or member who formed the basis of that determination.
    <sup>machine translation, not official</sup>

### 第十一条の七（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
<sup>caption: machine translation, not official</sup>
<sup>art-11-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-7</sup>

  **第一項**  納税者又は特別徴収義務者が生計を一にする親族その他納税者又は特別徴収義務者と特殊の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、納税者又は特別徴収義務者の当該事業に係る地方団体の徴収金につき滞納処分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ときは、その譲受人は、譲受財産の価額の限度において、当該滞納に係る地方団体の徴収金の第二次納税義務を負う。ただし、その譲渡が当該滞納に係る地方団体の徴収金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。
  <sup>art-11-7/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-7/par-1</sup>
  Where a taxpayer or special collection agent has transferred a business to an individual or controlled company that has a special relationship with the taxpayer or special collection agent, such as a relative with whom the taxpayer or special collection agent shares a livelihood, and that is specified by Cabinet Order (a controlled company means a company that falls under the company prescribed in Article 67, paragraph (2) of the Corporation Tax Act where that taxpayer is selected as the shareholder or member forming the basis of the determination, and includes a corporation similar thereto), and the transferee carries on the same or a similar business, if it is found that, even after delinquent tax collection procedures have been carried out in respect of the local government levies of the taxpayer or special collection agent relating to that business, the amount to be collected is still insufficient, the transferee bears secondary tax liability for the local government levies in arrears, up to the limit of the value of the transferred property. However, this does not apply where the transfer was made one year or more before the statutory payment due date of the local government levies in arrears.
  <sup>machine translation, not official</sup>

### 第十一条の八（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.
<sup>caption: machine translation, not official</sup>
<sup>art-11-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-8</sup>

  **第一項**  滞納者の地方団体の徴収金につき滞納処分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、当該地方団体の徴収金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の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、当該滞納に係る地方団体の徴収金の第二次納税義務を負う。
  <sup>art-11-8/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-8/par-1</sup>
  Where it is found that, even after delinquent tax collection procedures have been carried out in respect of the local government levies of a person delinquent in payment, the amount to be collected is still insufficient, and that this insufficiency is attributable to a transfer for no consideration or for consideration at a remarkably low price specified by Cabinet Order (excluding a transfer for the purpose of security), a remission of an obligation, or any other disposition giving a benefit to a third party that the person delinquent in payment made with regard to their property on or after the day one year before the statutory payment due date of those local government levies, the person who acquired a right or was relieved of an obligation through those dispositions bears secondary tax liability for the local government levies in arrears, up to the limit of the benefit that actually exists from those dispositions (or, where at the time of the disposition that person was a relative of the person delinquent in payment or another individual, or a family corporation (including a corporation similar thereto), that has a special relationship with the person delinquent in payment and is specified by Cabinet Order, up to the limit of the benefit received through those dispositions).
  <sup>machine translation, not official</sup>

### 第十一条の九（偽りその他不正の行為により地方団体の徴収金を免れた株式会社の役員等の第二次納税義務） — Secondary Tax Liability of Officers, etc. of a Stock Company That Has Evaded Local Government Levies by Deception or Other Wrongful Acts
<sup>caption: machine translation, not official</sup>
<sup>art-11-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-9</sup>

  **第一項**  偽りその他不正の行為により地方団体の徴収金を免れ、又は地方団体の徴収金の還付を受けた株式会社、合資会社又は合同会社がその地方団体の徴収金を納付し、又は納入していない場合において、その株式会社、合資会社又は合同会社に対し滞納処分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とき（合資会社にあつては、第十一条の二の無限責任社員に対し滞納処分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限る。）は、その偽りその他不正の行為をしたその株式会社の役員又はその合資会社若しくは合同会社の業務を執行する有限責任社員（その役員又は有限責任社員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その株式会社、合資会社又は合同会社が法人税法第六十七条第二項に規定する会社に該当する場合におけるその役員又は有限責任社員に限る。以下この条において「特定役員等」という。）は、その偽りその他不正の行為により免れ、若しくは還付を受けた地方団体の徴収金の額又はその株式会社、合資会社若しくは合同会社の財産のうち、その偽りその他不正の行為があつた時以後に、その特定役員等が移転を受けたもの及びその特定役員等が移転をしたもの（その株式会社、合資会社又は合同会社の取引の内容その他の事情を勘案して、当該取引の相手方との間で通常の取引の条件に従つて行われたと認められるその株式会社、合資会社又は合同会社の各事業年度の収益に係る売上原価、販売費又は一般管理費の額の基因となる取引その他の政令で定める取引として移転をしたものを除く。）の価額のいずれか低い額を限度として、当該滞納に係る地方団体の徴収金の第二次納税義務を負う。
  <sup>art-11-9/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-9/par-1</sup>
  Where a stock company, limited partnership company or limited liability company that has evaded local government levies, or has received a refund of local government levies, by deception or other wrongful acts has not paid or remitted those local government levies, if it is found that, even after delinquent tax collection procedures have been carried out against that stock company, limited partnership company or limited liability company, the amount to be collected is still insufficient (in the case of a limited partnership company, limited to where it is found that, even after delinquent tax collection procedures have been carried out against the members with unlimited liability referred to in Article 11-2, the amount to be collected is still insufficient), the officer of that stock company, or the member with limited liability who executes the business of that limited partnership company or limited liability company, who committed those deception or other wrongful acts (limited to an officer or member with limited liability in the case where, if that officer or member with limited liability were selected as the shareholder or member forming the basis of the determination, that stock company, limited partnership company or limited liability company would fall under the company prescribed in Article 67, paragraph (2) of the Corporation Tax Act; hereinafter in this Article referred to as a "specified officer, etc.") bears secondary tax liability for the local government levies in arrears, up to the limit of whichever is lower of the amount of the local government levies evaded or refunded by those deception or other wrongful acts, or the value of the property of that stock company, limited partnership company or limited liability company that, on or after the time of the deception or other wrongful acts, the specified officer, etc. received by transfer, and of such property that the specified officer, etc. transferred (excluding any transferred as a transaction that is found, in light of the content of the transactions and other circumstances of that stock company, limited partnership company or limited liability company, to have been conducted with the counterparty to the transaction in accordance with ordinary terms of transaction and that gives rise to the amount of cost of sales, selling expenses or general and administrative expenses relating to the revenue of each business year of that stock company, limited partnership company or limited liability company, or as any other transaction specified by Cabinet Order).
  <sup>machine translation, not official</sup>

### 第十一条の十（自動車等の売主の第二次納税義務） — Secondary Tax Liability of Sellers of Motor Vehicles, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-11-10 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-10</sup>

  **第一項**  第百四十五条に規定する自動車又は第四百四十二条第一号に規定する軽自動車等（以下この条において「自動車等」という。）の買主が当該自動車等に対して課する自動車税又は軽自動車税に係る地方団体の徴収金を滞納した場合において、その者の財産につき滞納処分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ときは、当該自動車等の売主は、当該自動車等の譲渡価額として政令で定める額を限度として、当該滞納に係る地方団体の徴収金の第二次納税義務を負う。
  <sup>art-11-10/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-10/par-1</sup>
  Where the buyer of a motor vehicle prescribed in Article 145 or a light motor vehicle, etc. prescribed in Article 442, item (i) (hereinafter in this Article referred to as a "motor vehicle, etc.") is in arrears with local government levies relating to the automobile tax or light motor vehicle tax imposed on that motor vehicle, etc., if it is found that, even after delinquent tax collection procedures have been carried out in respect of that person's property, the amount to be collected is still insufficient, the seller of that motor vehicle, etc. bears secondary tax liability for the local government levies in arrears, up to the limit of the amount specified by Cabinet Order as the transfer price of that motor vehicle, etc.
  <sup>machine translation, not official</sup>

  **第二項**  道府県又は市町村は、自動車等の所在及び買主の住所又は居所が不明である場合において、当該自動車等の売主が当該自動車等の売買に係る代金の全部又は一部を受け取ることができなくなつたと認められるときは、当該受け取ることができなくなつたと認められる額を限度として、当該自動車等の売主の前項の規定による第二次納税義務に係る地方団体の徴収金の納付の義務を免除するものとする。
  <sup>art-11-10/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-10/par-2</sup>
  Where the location of a motor vehicle, etc. and the address or residence of the buyer are unknown, if it is found that the seller of that motor vehicle, etc. has become unable to receive all or part of the price relating to the sale of that motor vehicle, etc., a prefecture or municipality is to exempt the seller of that motor vehicle, etc. from the obligation to pay the local government levies relating to the secondary tax liability under the preceding paragraph, up to the limit of the amount found to be unreceivable.
  <sup>machine translation, not official</sup>

  **第三項**  前項の規定は、自動車等の売主から同項の規定の適用があるべき旨の申告があり、当該申告が真実であると認められるときに限り、適用する。
  <sup>art-11-10/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-10/par-3</sup>
  The preceding paragraph applies only where a declaration to the effect that that paragraph is to apply has been made by the seller of the motor vehicle, etc. and that declaration is found to be true.
  <sup>machine translation, not official</sup>

---

## Cites
- art-11/par-1: 次条から第十一条の十まで → 地方税法 第十一条の十 (Article 11-10), art-11-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-10
- art-11/par-1: 次条から第十一条の十まで → 地方税法 第十一条の二 (Article 11-2), art-11-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11-2
- art-11/par-1: 次条から第十一条の十まで → 地方税法 第十一条の三 (Article 11-3), art-11-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11-3
- art-11/par-1: 次条から第十一条の十まで → 地方税法 第十一条の四 (Article 11-4), art-11-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11-4
- art-11/par-1: 次条から第十一条の十まで → 地方税法 第十一条の五 (Article 11-5), art-11-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-5
- art-11/par-1: 次条から第十一条の十まで → 地方税法 第十一条の六 (Article 11-6), art-11-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-6
- art-11/par-1: 次条から第十一条の十まで → 地方税法 第十一条の七 (Article 11-7), art-11-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-7
- art-11/par-1: 次条から第十一条の十まで → 地方税法 第十一条の八 (Article 11-8), art-11-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-8
- art-11/par-1: 次条から第十一条の十まで → 地方税法 第十一条の九 (Article 11-9), art-11-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-9
- art-11/par-1: 第十二条の二第二項 → 地方税法 第十二条の二第二項 (Article 12-2, paragraph (2)), art-12-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-5#art-12-2/par-2
- art-11/par-1: 第三項 → 地方税法 第十二条の二第三項 (Article 12-2, paragraph (3)), art-12-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-5#art-12-2/par-3
- art-11/par-2: 前項 → 地方税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11/par-1
- art-11/par-2: 第十三条の二 → 地方税法 第十三条の二 (Article 13-2), art-13-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-6#art-13-2
- art-11/par-3: 第一項 → 地方税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11/par-1
- art-11/par-4: 第一項 → 地方税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11/par-1
- art-11/par-4: 第二項 → 地方税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11/par-2
- art-11/par-5: 次条から第十一条の十まで → 地方税法 第十一条の十 (Article 11-10), art-11-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-10
- art-11/par-5: 次条から第十一条の十まで → 地方税法 第十一条の二 (Article 11-2), art-11-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11-2
- art-11/par-5: 次条から第十一条の十まで → 地方税法 第十一条の三 (Article 11-3), art-11-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11-3
- art-11/par-5: 次条から第十一条の十まで → 地方税法 第十一条の四 (Article 11-4), art-11-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11-4
- art-11/par-5: 次条から第十一条の十まで → 地方税法 第十一条の五 (Article 11-5), art-11-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-5
- art-11/par-5: 次条から第十一条の十まで → 地方税法 第十一条の六 (Article 11-6), art-11-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-6
- art-11/par-5: 次条から第十一条の十まで → 地方税法 第十一条の七 (Article 11-7), art-11-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-7
- art-11/par-5: 次条から第十一条の十まで → 地方税法 第十一条の八 (Article 11-8), art-11-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-8
- art-11/par-5: 次条から第十一条の十まで → 地方税法 第十一条の九 (Article 11-9), art-11-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-9
- art-11/par-5: 第十二条の二第二項 → 地方税法 第十二条の二第二項 (Article 12-2, paragraph (2)), art-12-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-5#art-12-2/par-2
- art-11/par-5: 第三項 → 地方税法 第十二条の二第三項 (Article 12-2, paragraph (3)), art-12-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-5#art-12-2/par-3
- art-11/par-5: 第一項 → 地方税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11/par-1
- art-11-3/par-1: 前条 → 地方税法 第十一条の二 (Article 11-2), art-11-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11-2
- art-11-3/par-1: この項 → 地方税法 第十一条の三第一項 (Article 11-3, paragraph (1)), art-11-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11-3/par-1
- art-11-3/par-2: 信託法第百七十五条 → e-Gov law 418AC0000000108, 第百七十五条 (Article 175), art-175 — not held in this collection
- art-11-3/par-2: 同法第百七十七条 → e-Gov law 418AC0000000108, 第百七十七条 (Article 177), art-177 — not held in this collection
- art-11-3/par-2: この項 → 地方税法 第十一条の三第二項 (Article 11-3, paragraph (2)), art-11-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11-3/par-2
- art-11-3/par-2: 同法第百八十二条第二項 → e-Gov law 418AC0000000108, 第百八十二条第二項 (Article 182, paragraph (2)), art-182/par-2 — not held in this collection
- art-11-4/par-1: 法人税法第二条第十号 → 法人税法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-10
- art-11-4/par-2: 前項 → 地方税法 第十一条の四第一項 (Article 11-4, paragraph (1)), art-11-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11-4/par-1
- art-11-4/par-2: 第十一条第一項 → 地方税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11/par-1
- art-11-4/par-3: 第一項 → 地方税法 第十一条の四第一項 (Article 11-4, paragraph (1)), art-11-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11-4/par-1
- art-11-4/par-3: 第十一条第一項 → 地方税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11/par-1
- art-11-5/par-1: 第一号 → 地方税法 第十一条の五第一項第一号 (Article 11-5, paragraph (1), item (i)), art-11-5/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-5/par-1/item-1
- art-11-5/par-1: この条 → 地方税法 第十一条の五 (Article 11-5), art-11-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-5
- art-11-5/par-1: 次条 → 地方税法 第十一条の六 (Article 11-6), art-11-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-6
- art-11-5/par-1: 第二号 → 地方税法 第十一条の五第一項第二号 (Article 11-5, paragraph (1), item (ii)), art-11-5/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-5/par-1/item-2
- art-11-5/par-1: 第三号 → 地方税法 第十一条の五第一項第三号 (Article 11-5, paragraph (1), item (iii)), art-11-5/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-5/par-1/item-3
- art-11-5/par-1: 第四号 → 地方税法 第十一条の五第一項第四号 (Article 11-5, paragraph (1), item (iv)), art-11-5/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-5/par-1/item-4
- art-11-5/par-1/item-1: 第二十四条の二の二 → 地方税法 第二十四条の二の二 (Article 24-2-2), art-24-2-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-24#art-24-2-2
- art-11-5/par-1/item-1: 第二百九十四条の二の二 → 地方税法 第二百九十四条の二の二 (Article 294-2-2), art-294-2-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-293#art-294-2-2
- art-11-5/par-1/item-1: 法人税法第十一条 → 法人税法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/corporation-tax-act/art-11 · https://japanlaw.org/l/340AC0000000034/art-11
- art-11-5/par-1/item-1: 第七十二条の二の三 → 地方税法 第七十二条の二の三 (Article 72-2-3), art-72-2-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-2-2#art-72-2-3
- art-11-5/par-1/item-2: 第七十二条の七十九 → 地方税法 第七十二条の七十九 (Article 72-79), art-72-79 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-3/from-art-72-77#art-72-79
- art-11-5/par-1/item-2: 消費税法（昭和六十三年法律第百八号）第二条第一項第八号 → 消費税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-8 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-8
- art-11-5/par-1/item-3: 所得税法（昭和四十年法律第三十三号）第百五十七条 → 所得税法 第百五十七条 (Article 157), art-157 — https://japanlaw.org/ja/income-tax-act/art-157 · https://japanlaw.org/l/340AC0000000033/art-157
- art-11-5/par-1/item-3: 法人税法第百三十二条 → 法人税法 第百三十二条 (Article 132), art-132 — https://japanlaw.org/ja/corporation-tax-act/art-132 · https://japanlaw.org/l/340AC0000000034/art-132
- art-11-5/par-1/item-3: 第百三十二条の二 → 法人税法 第百三十二条の二 (Article 132-2), art-132-2 — https://japanlaw.org/ja/corporation-tax-act/art-132-2 · https://japanlaw.org/l/340AC0000000034/art-132-2
- art-11-5/par-1/item-3: 第百三十二条の三 → 法人税法 第百三十二条の三 (Article 132-3), art-132-3 — https://japanlaw.org/ja/corporation-tax-act/art-132-3 · https://japanlaw.org/l/340AC0000000034/art-132-3
- art-11-5/par-1/item-3: 第七十二条の四十三 → 地方税法 第七十二条の四十三 (Article 72-43), art-72-43 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-41#art-72-43
- art-11-5/par-1/item-4: 第七百一条の三十三 → 地方税法 第七百一条の三十三 (Article 701-33), art-701-33 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-33
- art-11-7/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/ja/corporation-tax-act/art-67/par-2 · https://japanlaw.org/l/340AC0000000034/art-67/par-2
- art-11-9/par-1: 第十一条の二 → 地方税法 第十一条の二 (Article 11-2), art-11-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11#art-11-2
- art-11-9/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/ja/corporation-tax-act/art-67/par-2 · https://japanlaw.org/l/340AC0000000034/art-67/par-2
- art-11-9/par-1: この条 → 地方税法 第十一条の九 (Article 11-9), art-11-9 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-9
- art-11-10/par-1: 第百四十五条 → 地方税法 第百四十五条 (Article 145), art-145 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-8/from-art-145#art-145
- art-11-10/par-1: 第四百四十二条第一号 → 地方税法 第四百四十二条第一項第一号 (Article 442, paragraph (1), item (i)), art-442/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-3/from-art-442#art-442/par-1/item-1
- art-11-10/par-1: この条 → 地方税法 第十一条の十 (Article 11-10), art-11-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-10
- art-11-10/par-2: 前項 → 地方税法 第十一条の十第一項 (Article 11-10, paragraph (1)), art-11-10/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-10/par-1
- art-11-10/par-3: 前項 → 地方税法 第十一条の十第二項 (Article 11-10, paragraph (2)), art-11-10/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-4/from-art-11-5#art-11-10/par-2

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和七年法律第八十七号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/325AC0000000226/20281211_507AC0000000087), 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-20261027T202151-006, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-006, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-004, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-001, 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