# 国税徴収法 / National Tax Collection Act — 第三十三条 (Article 33) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-33. 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: 国税徴収法 (National Tax Collection Act), 昭和三十四年法律第百四十七号 - English title "National Tax Collection Act": Ministry of Justice translation - 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: 第三十三条 (Article 33)（合名会社等の社員の第二次納税義務） — address `art-33` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-33 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-33 - 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. --- ### 第三十三条（合名会社等の社員の第二次納税義務） — Secondary Tax Liability of Members of General Partnership Companies, etc. caption: machine translation, not official art-33 · https://japanlaw.org/ja/national-tax-collection-act/art-33 · https://japanlaw.org/l/334AC0000000147/art-33 **第一項** 合名会社若しくは合資会社又は税理士法人、弁護士法人、外国法事務弁護士法人、弁護士・外国法事務弁護士共同法人、監査法人、弁理士法人、司法書士法人、行政書士法人、社会保険労務士法人若しくは土地家屋調査士法人が国税を滞納した場合において、その財産につき滞納処分を執行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、その社員（合資会社及び監査法人にあつては、無限責任社員）は、その滞納に係る国税の第二次納税義務を負う。この場合において、その社員は、連帯してその責めに任ずる。 art-33/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-33/par-1 · https://japanlaw.org/l/334AC0000000147/art-33/par-1 Where a general partnership company or limited partnership company, or a certified public tax accountant corporation, attorney corporation, foreign law solicitor corporation, attorney-foreign law solicitor joint corporation, audit corporation, patent attorney corporation, judicial scrivener corporation, administrative scrivener corporation, social and labour insurance consultant corporation, or land and buildings investigator corporation is delinquent in national tax, and it is found that the amount to be collected will still be insufficient even if delinquent tax collection procedures are executed against its property, its members (in the case of a limited partnership company and an audit corporation, members with unlimited liability) bear secondary tax liability for the national tax relating to that delinquency. In this case, those members are jointly and severally liable. machine translation, not official ## Cited by 5 provisions cite this one. No official source publishes this direction. - 国税徴収法 第二条第一項第七号（定義） — https://japanlaw.org/ja/national-tax-collection-act/art-2/par-1/item-7 · https://japanlaw.org/l/334AC0000000147/art-2/par-1/item-7 - 国税徴収法 第三十四条第一項（清算人等の第二次納税義務） — https://japanlaw.org/ja/national-tax-collection-act/art-34/par-1 · https://japanlaw.org/l/334AC0000000147/art-34/par-1 - 国税徴収法 第四十条第一項（偽りその他不正の行為により国税を免れた株式会社の役員等の第二次納税義務） — https://japanlaw.org/ja/national-tax-collection-act/art-40/par-1 · https://japanlaw.org/l/334AC0000000147/art-40/par-1 - 国税徴収法 附則第四十一条第一項（国税徴収法の一部改正に伴う経過措置） — https://japanlaw.org/ja/national-tax-collection-act/suppl-4291-4/art-41/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-41/par-1 - 法人税法 第三十九条第一項第一号（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-1 · https://japanlaw.org/l/340AC0000000034/art-39/par-1/item-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税徴収法 — the text in force from 2026-05-25 (https://laws.e-gov.go.jp/law/334AC0000000147/20260525_506AC0000000052), retrieved 2026-11-02 - Japanese Law Translation Database System, Ministry of Justice (法務省) — National Tax Collection Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb), retrieved 2026-11-02 - claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-004, translated 2026-11-02 - This site's parser, version 222 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02