# 国税徴収法 / National Tax Collection Act — 第四十条 (Article 40) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-40. 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: 第四十条 (Article 40)（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） — address `art-40` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-40 - 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. --- ### 第四十条（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） — Secondary Tax Liability of Officers, etc. of Stock Companies That Have Evaded National Tax by Deceit or Other Wrongful Acts caption: machine translation, not official art-40 · https://japanlaw.org/ja/national-tax-collection-act/art-40 · https://japanlaw.org/l/334AC0000000147/art-40 **第一項** 偽りその他不正の行為により国税を免れ、又は国税の還付を受けた株式会社、合資会社又は合同会社がその国税（その附帯税を含む。以下この条において同じ。）を納付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（合資会社にあつては、第三十三条（合名会社等の社員の第二次納税義務）の無限責任社員に対し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（特定同族会社の特別税率）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国税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、その滞納に係る国税の第二次納税義務を負う。 art-40/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-40/par-1 · https://japanlaw.org/l/334AC0000000147/art-40/par-1 In the case where a stock company, limited partnership company, or limited liability company that has evaded national tax, or received a refund of national tax, by deceit or other wrongful acts has not paid that national tax (including the accessory tax on it; the same applies hereinafter in this Article), when it is found that the amount to be collected is still insufficient even after the delinquent tax collection procedure has been executed on that stock company, limited partnership company, or limited liability company (in the case of a limited partnership company, only where it is found that the amount to be collected is still insufficient even after the delinquent tax collection procedure has been executed on the members with unlimited liability referred to in Article 33 (Secondary Tax Liability of Members of General Partnership Companies, etc.)), the officers of that stock company who engaged in that deceit or other wrongful acts, or the members with limited liability who execute the business of that limited partnership company or limited liability company (limited to the officers or members with limited liability in the case where, if those officers or members with limited liability were selected as the shareholders or members forming the basis for 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 (Special Tax Rate for Specified Family Companies); hereinafter in this Article referred to as "specified officers, etc.") are to bear secondary tax liability for the national tax pertaining to that delinquency, up to the limit of the lower of the amount of the national tax evaded or refunded by that deceit or other wrongful acts and the value of the property of that stock company, limited partnership company, or limited liability company that, on or after the time of that deceit or other wrongful acts, was transferred to the specified officers, etc. or transferred by the specified officers, etc. (excluding property transferred as a transaction specified by Cabinet Order, such as a transaction that gives rise to the amount of cost of sales, selling expenses, or general and administrative expenses pertaining to the revenue of each business year of that stock company, limited partnership company, or limited liability company and that is found, in light of the content of the transactions of that stock company, limited partnership company, or limited liability company and other circumstances, to have been carried out with the counterparty to the transaction in accordance with ordinary transaction terms). machine translation, not official --- ## Cites - art-40/par-1: この条 → 国税徴収法 第四十条 (Article 40), art-40 — https://japanlaw.org/ja/national-tax-collection-act/art-40 · https://japanlaw.org/l/334AC0000000147/art-40 - art-40/par-1: 第三十三条 → 国税徴収法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/national-tax-collection-act/art-33 · https://japanlaw.org/l/334AC0000000147/art-33 - art-40/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 ## Cited by 4 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 附則第二十条第一項（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-5061-8/art-20/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5061-8/art-20/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 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-tax-collection-act-20261102T031546-005, 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