# 国税徴収法 / National Tax Collection Act — 第三十七条 (Article 37) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-37. 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: 第三十七条 (Article 37)（共同的な事業者の第二次納税義務） — address `art-37` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-37 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-37 - 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. --- ### 第三十七条（共同的な事業者の第二次納税義務） — Secondary Tax Liability of Joint Business Operators caption: machine translation, not official art-37 · https://japanlaw.org/ja/national-tax-collection-act/art-37 · https://japanlaw.org/l/334AC0000000147/art-37 **第一項** 次の各号に掲げる者が納税者の事業の遂行に欠くことができない重要な財産を有し、かつ、当該財産に関して生ずる所得が納税者の所得となつている場合において、その納税者がその供されている事業に係る国税を滞納し、その国税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、当該各号に掲げる者は、当該財産（取得財産を含む。）を限度として、その滞納に係る国税の第二次納税義務を負う。 art-37/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-37/par-1 · https://japanlaw.org/l/334AC0000000147/art-37/par-1 In the case where a person listed in the following items holds important property indispensable for carrying out the taxpayer's business and the income arising from that property constitutes the taxpayer's income, if the taxpayer is delinquent in paying the national tax pertaining to the business for which the property is used, and it is found that the amount to be collected is still insufficient even after the delinquent tax collection procedure has been executed on that national tax, the person listed in the relevant item is to bear secondary tax liability for the national tax pertaining to that delinquency, up to the limit of that property (including acquired property). machine translation, not official **一** 納税者が個人である場合　その者と生計を一にする配偶者その他の親族でその納税者の経営する事業から所得を受けているもの art-37/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/art-37/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-37/par-1/item-1 Where the taxpayer is an individual: a spouse or other relative sharing the same livelihood with that individual who receives income from the business operated by the taxpayer; machine translation, not official **二** 納税者がその事実のあつた時の現況において同族会社である場合　その判定の基礎となつた株主又は社員 art-37/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/art-37/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-37/par-1/item-2 Where the taxpayer is a family corporation in its present condition at the time the relevant fact occurred: the shareholders or members who formed the basis for that determination. machine translation, not official ## Cited by 3 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 第三十六条第一項（実質課税額等の第二次納税義務） — https://japanlaw.org/ja/national-tax-collection-act/art-36/par-1 · https://japanlaw.org/l/334AC0000000147/art-36/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-20261102T031546-005, 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