# 地方税法 / Local Tax Act — 第九条の四 (Article 9-4) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-9-4. 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: 第九条の四 (Article 9-4)（信託に係る納税義務の承継） — address `art-9-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-9-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-9-4 - 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. --- ### 第九条の四（信託に係る納税義務の承継） — Succession to Tax Liability Relating to Trusts caption: machine translation, not official art-9-4 · https://japanlaw.org/ja/local-tax-act/art-9-4 · https://japanlaw.org/l/325AC0000000226/art-9-4 **第一項** 信託法（平成十八年法律第百八号）第五十六条第一項各号に掲げる事由により受託者の任務が終了した場合において、新たな受託者（以下この項及び第六項において「新受託者」という。）が就任したときは、当該新受託者は当該受託者に課されるべき、又は当該受託者が納付し、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（同法第二条第九項に規定する信託財産責任負担債務をいう。以下この章において同じ。）となるものに限る。以下この条において同じ。）を納付し、又は納入する義務を承継する。 art-9-4/par-1 · https://japanlaw.org/ja/local-tax-act/art-9-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-9-4/par-1 In the case where the duties of a trustee have ended due to a ground listed in the items of Article 56, paragraph (1) of the Trust Act (Act No. 108 of 2006), when a new trustee (hereinafter in this paragraph and paragraph (6) referred to as the "new trustee") takes office, that new trustee succeeds to the obligation to pay or remit the local government levies that are to be imposed on that trustee, or that the 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 (meaning an obligation covered by the trust property prescribed in Article 2, paragraph (9) of that Act; the same applies hereinafter in this Chapter); the same applies hereinafter in this Article). machine translation, not official **第二項** 受託者が二人以上ある信託において、その一人の任務が信託法第五十六条第一項各号に掲げる事由により終了した場合には、前項の規定にかかわらず、他の受託者のうち、当該任務が終了した受託者（以下この項及び第五項において「任務終了受託者」という。）から信託事務の引継ぎを受けた受託者は、当該任務終了受託者に課されるべき、又は当該任務終了受託者が納付し、若しくは納入すべき地方団体の徴収金を納付し、又は納入する義務を承継する。 art-9-4/par-2 · https://japanlaw.org/ja/local-tax-act/art-9-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-9-4/par-2 In a trust with two or more trustees, where the duties of one of them have ended due to a ground listed in the items of Article 56, paragraph (1) of the Trust Act, notwithstanding the preceding paragraph, the trustee, among the other trustees, who has taken over the trust affairs from the trustee whose duties have ended (hereinafter in this paragraph and paragraph (5) referred to as the "trustee whose duties have ended") succeeds to the obligation to pay or remit the local government levies that are to be imposed on that trustee whose duties have ended, or that the trustee whose duties have ended was to pay or remit. machine translation, not official **第三項** 信託法第五十六条第一項第一号に掲げる事由により受託者の任務が終了した場合には、同法第七十四条第一項に規定する法人は、当該受託者に課されるべき、又は当該受託者が納付し、若しくは納入すべき地方団体の徴収金を納付し、又は納入する義務を承継する。 art-9-4/par-3 · https://japanlaw.org/ja/local-tax-act/art-9-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-9-4/par-3 In the case where the duties of a trustee have ended due to the ground listed in Article 56, paragraph (1), item (i) of the Trust Act, the juridical person prescribed in Article 74, paragraph (1) of that Act succeeds to the obligation to pay or remit the local government levies that are to be imposed on that trustee, or that the trustee was to pay or remit. machine translation, not official **第四項** 受託者である法人が分割をした場合における分割により受託者としての権利義務を承継した法人は、当該分割をした受託者である法人に課されるべき、又は当該分割をした受託者である法人が納付し、若しくは納入すべき地方団体の徴収金を納付し、又は納入する義務を承継する。 art-9-4/par-4 · https://japanlaw.org/ja/local-tax-act/art-9-4/par-4 · https://japanlaw.org/l/325AC0000000226/art-9-4/par-4 In the case where a juridical person that is a trustee has undergone a company split, the juridical person that has succeeded to the rights and obligations as trustee through the company split succeeds to the obligation to pay or remit the local government levies that are to be imposed on the juridical person that is the trustee that underwent the company split, or that the juridical person that is the trustee that underwent the company split was to pay or remit. machine translation, not official **第五項** 第一項又は第二項の規定により地方団体の徴収金を納付し、又は納入する義務が承継された場合にも、第一項の受託者又は任務終了受託者は、自己の固有財産をもつて、その承継された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。ただし、当該地方団体の徴収金を納付し、又は納入する義務について、信託法第二十一条第二項の規定により、信託財産に属する財産のみをもつてその履行の責任を負うときは、この限りでない。 art-9-4/par-5 · https://japanlaw.org/ja/local-tax-act/art-9-4/par-5 · https://japanlaw.org/l/325AC0000000226/art-9-4/par-5 Even where the obligation to pay or remit local government levies has been succeeded to under paragraph (1) or (2), the trustee referred to in paragraph (1) or the trustee whose duties have ended is liable to perform the obligation to pay or remit the succeeded local government levies with the trustee's own property; provided, however, that this does not apply where, under Article 21, paragraph (2) of the Trust Act, the trustee is liable to perform the obligation to pay or remit those local government levies only with property belonging to the trust property. machine translation, not official **第六項** 新受託者は、第一項の規定により地方団体の徴収金を納付し、又は納入する義務を承継した場合には、信託財産に属する財産のみをもつて、その承継された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。 art-9-4/par-6 · https://japanlaw.org/ja/local-tax-act/art-9-4/par-6 · https://japanlaw.org/l/325AC0000000226/art-9-4/par-6 Where the new trustee has succeeded to the obligation to pay or remit local government levies under paragraph (1), the new trustee is liable to perform the obligation to pay or remit the succeeded local government levies only with property belonging to the trust property. machine translation, not official --- ## Cites - art-9-4/par-1: 信託法（平成十八年法律第百八号）第五十六条第一項 → e-Gov law 418AC0000000108, 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — not held in this collection - art-9-4/par-1: この項 → 地方税法 第九条の四第一項 (Article 9-4, paragraph (1)), art-9-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-9-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-9-4/par-1 - art-9-4/par-1: 第六項 → 地方税法 第九条の四第六項 (Article 9-4, paragraph (6)), art-9-4/par-6 — https://japanlaw.org/ja/local-tax-act/art-9-4/par-6 · https://japanlaw.org/l/325AC0000000226/art-9-4/par-6 - art-9-4/par-1: 同法第二条第九項 → e-Gov law 418AC0000000108, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection - art-9-4/par-1: この条 → 地方税法 第九条の四 (Article 9-4), art-9-4 — https://japanlaw.org/ja/local-tax-act/art-9-4 · https://japanlaw.org/l/325AC0000000226/art-9-4 - art-9-4/par-2: 信託法第五十六条第一項 → e-Gov law 418AC0000000108, 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — not held in this collection - art-9-4/par-2: 前項 → 地方税法 第九条の四第一項 (Article 9-4, paragraph (1)), art-9-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-9-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-9-4/par-1 - art-9-4/par-2: この項 → 地方税法 第九条の四第二項 (Article 9-4, paragraph (2)), art-9-4/par-2 — https://japanlaw.org/ja/local-tax-act/art-9-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-9-4/par-2 - art-9-4/par-2: 第五項 → 地方税法 第九条の四第五項 (Article 9-4, paragraph (5)), art-9-4/par-5 — https://japanlaw.org/ja/local-tax-act/art-9-4/par-5 · https://japanlaw.org/l/325AC0000000226/art-9-4/par-5 - art-9-4/par-3: 信託法第五十六条第一項第一号 → e-Gov law 418AC0000000108, 第五十六条第一項第一号 (Article 56, paragraph (1), item (i)), art-56/par-1/item-1 — not held in this collection - art-9-4/par-3: 同法第七十四条第一項 → e-Gov law 418AC0000000108, 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — not held in this collection - art-9-4/par-5: 第一項 → 地方税法 第九条の四第一項 (Article 9-4, paragraph (1)), art-9-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-9-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-9-4/par-1 - art-9-4/par-5: 第二項 → 地方税法 第九条の四第二項 (Article 9-4, paragraph (2)), art-9-4/par-2 — https://japanlaw.org/ja/local-tax-act/art-9-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-9-4/par-2 - art-9-4/par-5: 信託法第二十一条第二項 → e-Gov law 418AC0000000108, 第二十一条第二項 (Article 21, paragraph (2)), art-21/par-2 — not held in this collection - art-9-4/par-6: 第一項 → 地方税法 第九条の四第一項 (Article 9-4, paragraph (1)), art-9-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-9-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-9-4/par-1 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 第九条の四第一項（信託に係る納税義務の承継） — https://japanlaw.org/ja/local-tax-act/art-9-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-9-4/par-1 - 地方税法 第九条の四第二項（信託に係る納税義務の承継） — https://japanlaw.org/ja/local-tax-act/art-9-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-9-4/par-2 - 地方税法 第九条の四第五項（信託に係る納税義務の承継） — https://japanlaw.org/ja/local-tax-act/art-9-4/par-5 · https://japanlaw.org/l/325AC0000000226/art-9-4/par-5 - 地方税法 第九条の四第六項（信託に係る納税義務の承継） — https://japanlaw.org/ja/local-tax-act/art-9-4/par-6 · https://japanlaw.org/l/325AC0000000226/art-9-4/par-6 - 地方税法 第十条の四第一項（法人の分割に係る連帯納税の責任） — https://japanlaw.org/ja/local-tax-act/art-10-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-10-4/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 --- ## 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-20261027T214204-003, 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