# 地方税法 / Local Tax Act — 第十一条の七 (Article 11-7) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-11-7. 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: 第十一条の七 (Article 11-7)（事業を譲り受けた特殊関係者の第二次納税義務） — address `art-11-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-11-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-11-7 - 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 caption: machine translation, not official art-11-7 · https://japanlaw.org/ja/local-tax-act/art-11-7 · https://japanlaw.org/l/325AC0000000226/art-11-7 **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。 art-11-7/par-1 · https://japanlaw.org/ja/local-tax-act/art-11-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-11-7/par-1 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. machine translation, not official --- ## Cites - 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 ## Cited by 7 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 - 地方税法 附則第二条第一項（第二次納税義務に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-2/par-1 - 地方税法 附則第二条第二項（連帯納税義務及び第二次納税義務に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-2/par-2 - 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 - 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 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27