# 地方税法 / Local Tax Act — 第十一条の九 (Article 11-9) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-11-9. 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: 第十一条の九 (Article 11-9)（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） — address `art-11-9` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-11-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-11-9 - 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 caption: machine translation, not official art-11-9 · https://japanlaw.org/ja/local-tax-act/art-11-9 · https://japanlaw.org/l/325AC0000000226/art-11-9 **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。 art-11-9/par-1 · https://japanlaw.org/ja/local-tax-act/art-11-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-11-9/par-1 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). machine translation, not official --- ## Cites - 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/art-11-2 · https://japanlaw.org/l/325AC0000000226/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/art-11-9 · https://japanlaw.org/l/325AC0000000226/art-11-9 ## 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 第十一条の九第一項（偽りその他不正の行為により地方団体の徴収金を免れた株式会社の役員等の第二次納税義務） — https://japanlaw.org/ja/local-tax-act/art-11-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-11-9/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 附則第二条第一項（第二次納税義務に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-2/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 - 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