# 地方税法 / Local Tax Act — 第十一条の三 (Article 11-3) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-11-3. 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: 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: 第十一条の三 (Article 11-3)（清算人等の第二次納税義務） — address `art-11-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-11-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-11-3 - 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. --- ### 第十一条の三（清算人等の第二次納税義務） — Secondary Tax Liability of Liquidators, etc. caption: machine translation, not official art-11-3 · https://japanlaw.org/ja/local-tax-act/art-11-3 · https://japanlaw.org/l/325AC0000000226/art-11-3 **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。 art-11-3/par-1 · https://japanlaw.org/ja/local-tax-act/art-11-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-11-3/par-1 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. machine translation, not official **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。 art-11-3/par-2 · https://japanlaw.org/ja/local-tax-act/art-11-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-11-3/par-2 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. machine translation, not official --- ## Cites - 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/art-11-2 · https://japanlaw.org/l/325AC0000000226/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/art-11-3/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-11-3/par-2 · https://japanlaw.org/l/325AC0000000226/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 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 地方税法 第十一条第一項（第二次納税義務の通則） — https://japanlaw.org/ja/local-tax-act/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-11/par-1 - 地方税法 第十一条第五項（第二次納税義務の通則） — https://japanlaw.org/ja/local-tax-act/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/art-11/par-5 - 地方税法 第十一条の三第一項（清算人等の第二次納税義務） — https://japanlaw.org/ja/local-tax-act/art-11-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-11-3/par-1 - 地方税法 第十一条の三第二項（清算人等の第二次納税義務） — https://japanlaw.org/ja/local-tax-act/art-11-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-11-3/par-2 - 地方税法 第十二条の二第三項（人格のない社団等の納税義務の承継等） — https://japanlaw.org/ja/local-tax-act/art-12-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-12-2/par-3 - 地方税法 第二十条の十二第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/art-20-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-12/par-1 - 地方税法 附則第十二条第一項（信託法の制定に伴う道府県民税、事業税、地方消費税及び市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-1 - 法人税法 第三十九条第二項第二号（第二次納税義務に係る納付税額の損金不算入等） — https://japanlaw.org/ja/corporation-tax-act/art-39/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-39/par-2/item-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_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-20261027T214204-004, 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