# 国税徴収法 / National Tax Collection Act — 第三十五条 (Article 35) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-35. 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: 第三十五条 (Article 35)（同族会社の第二次納税義務） — address `art-35` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-35 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-35 - 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. --- ### 第三十五条（同族会社の第二次納税義務） — Secondary Tax Liability of Family Corporations caption: machine translation, not official art-35 · https://japanlaw.org/ja/national-tax-collection-act/art-35 · https://japanlaw.org/l/334AC0000000147/art-35 **第一項** 滞納者がその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（昭和四十年法律第三十四号）第二条第十号（同族会社の定義）に規定する会社に該当する会社（以下「同族会社」という。）の株式又は出資を有する場合において、その株式又は出資につき次に掲げる理由があり、かつ、その者の財産（当該株式又は出資を除く。）につき滞納処分を執行してもなお徴収すべき国税に不足すると認められるときは、その有する当該株式又は出資（当該滞納に係る国税の法定納期限（国税に関する法律の規定による国税の還付金の額に相当する税額を減少させる修正申告又は更正により納付すべき国税並びに当該国税に係る附帯税及び滞納処分費については、その還付の基因となつた申告、更正又は決定があつた日とし、過怠税については、その納税義務の成立の日とする。以下この章において同じ。）の一年以上前に取得したものを除く。）の価額の限度において、当該会社は、その滞納に係る国税の第二次納税義務を負う。 art-35/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-35/par-1 · https://japanlaw.org/l/334AC0000000147/art-35/par-1 Where a delinquent taxpayer holds shares or capital contributions in a company that would fall under the company prescribed in Article 2, item (x) (Definition of Family Corporation) of the Corporation Tax Act (Act No. 34 of 1965) if that person were selected as the shareholder or member forming the basis of the determination (hereinafter referred to as a "family corporation"), and there is a reason set out in the following items with respect to those shares or capital contributions, and it is found that the national tax to be collected will still be insufficient even if delinquent tax collection procedures are executed against that person's property (excluding those shares or capital contributions), that company bears secondary tax liability for the national tax relating to that delinquency, to the extent of the value of the shares or capital contributions held (excluding those acquired one year or more before the statutory due date for tax payment of the national tax relating to that delinquency (for national tax to be paid by way of an amended return or reassessment that reduces the amount of tax by an amount equivalent to the amount of a refund of national tax under the provisions of Acts relating to national tax, and for the accessory tax and expenses for the delinquent tax collection procedure relating to that national tax, the date on which the return, reassessment, or determination that was the cause of that refund was made, and for negligence tax, the date on which the tax liability was established; the same applies hereinafter in this Chapter)). machine translation, not official **一** その株式又は出資を再度換価に付してもなお買受人がないこと。 art-35/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/art-35/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-35/par-1/item-1 that even after the shares or capital contributions have been put up for realization again, there is no purchaser; machine translation, not official **二** その株式若しくは出資の譲渡につき法律若しくは定款に制限があり、又は株券の発行がないため、これらを譲渡することにつき支障があること。 art-35/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/art-35/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-35/par-1/item-2 that, because there are restrictions on the transfer of the shares or capital contributions under an Act or the articles of incorporation, or because share certificates have not been issued, there is an obstacle to transferring them. machine translation, not official **第二項** 前項の同族会社の株式又は出資の価額は、第三十二条第一項（第二次納税義務者への告知）の納付通知書を発する時における当該会社の資産の総額から負債の総額を控除した額をその株式又は出資の数で除した額を基礎として計算した額による。 art-35/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-35/par-2 · https://japanlaw.org/l/334AC0000000147/art-35/par-2 The value of the shares or capital contributions of the family corporation under the preceding paragraph is the amount calculated on the basis of the amount obtained by dividing the amount remaining after deducting the total amount of liabilities from the total amount of assets of that company at the time of issuing the written payment notice under Article 32, paragraph (1) (Notice to Secondary Taxpayers) by the number of those shares or capital contributions. machine translation, not official **第三項** 第一項の同族会社であるかどうかの判定は、第三十二条第一項の納付通知書を発する時の現況による。 art-35/par-3 · https://japanlaw.org/ja/national-tax-collection-act/art-35/par-3 · https://japanlaw.org/l/334AC0000000147/art-35/par-3 The determination of whether a company is a family corporation under paragraph (1) is made according to its current condition at the time of issuing the written payment notice under Article 32, paragraph (1). machine translation, not official --- ## Cites - art-35/par-1: 法人税法（昭和四十年法律第三十四号）第二条第十号 → 法人税法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-10 - art-35/par-2: 前項 → 国税徴収法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-35/par-1 · https://japanlaw.org/l/334AC0000000147/art-35/par-1 - art-35/par-2: 第三十二条第一項 → 国税徴収法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-32/par-1 · https://japanlaw.org/l/334AC0000000147/art-32/par-1 - art-35/par-3: 第一項 → 国税徴収法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-35/par-1 · https://japanlaw.org/l/334AC0000000147/art-35/par-1 - art-35/par-3: 第三十二条第一項 → 国税徴収法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-32/par-1 · https://japanlaw.org/l/334AC0000000147/art-32/par-1 ## Cited by 10 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 第三十五条第二項（同族会社の第二次納税義務） — https://japanlaw.org/ja/national-tax-collection-act/art-35/par-2 · https://japanlaw.org/l/334AC0000000147/art-35/par-2 - 国税徴収法 第三十五条第三項（同族会社の第二次納税義務） — https://japanlaw.org/ja/national-tax-collection-act/art-35/par-3 · https://japanlaw.org/l/334AC0000000147/art-35/par-3 - 国税徴収法 附則第二項 — https://japanlaw.org/ja/national-tax-collection-act/suppl-3591-4/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-3591-4/par-2 - 国税通則法 附則第二項 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-4/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-3591-4/par-2 - 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 - 法人税法 附則第二項 — https://japanlaw.org/ja/corporation-tax-act/suppl-3591-4/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3591-4/par-2 - 租税特別措置法 第七十条の七第十三項第七号（非上場株式等についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-13/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-13/item-7 - 租税特別措置法 第七十条の七の九第十項第六号（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-10/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-6 - 租税特別措置法 附則第六十五条第五項（相続税の申告期限等に係る特例） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-65/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-65/par-5 --- ## 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 220 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02