# 地方税法 / Local Tax Act — 第十一条の六 (Article 11-6) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-11-6. 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: 第十一条の六 (Article 11-6)（共同的な事業者の第二次納税義務） — address `art-11-6` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-11-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-11-6 - 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. --- ### 第十一条の六（共同的な事業者の第二次納税義務） — Secondary Tax Liability of Joint Business Operators caption: machine translation, not official art-11-6 · https://japanlaw.org/ja/local-tax-act/art-11-6 · https://japanlaw.org/l/325AC0000000226/art-11-6 **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。 art-11-6/par-1 · https://japanlaw.org/ja/local-tax-act/art-11-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-11-6/par-1 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). machine translation, not official **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 art-11-6/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-11-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-11-6/par-1/item-1 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; machine translation, not official **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 art-11-6/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-11-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-11-6/par-1/item-2 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. machine translation, not official ## Cited by 6 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 第十一条の五第一項（実質課税額等の第二次納税義務） — https://japanlaw.org/ja/local-tax-act/art-11-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-11-5/par-1 - 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 附則第四条第一項（第二次納税義務に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-4/par-1 - 法人税法 第三十九条第一項第二号（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-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-39/par-1/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-20261027T202151-006, 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