# 国税徴収法 / National Tax Collection Act — 第四十一条 (Article 41) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-41. 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: 第四十一条 (Article 41)（人格のない社団等に係る第二次納税義務） — address `art-41` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-41 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-41 - 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. --- ### 第四十一条（人格のない社団等に係る第二次納税義務） — Secondary Tax Liability Pertaining to Associations or Foundations without Legal Personality caption: machine translation, not official art-41 · https://japanlaw.org/ja/national-tax-collection-act/art-41 · https://japanlaw.org/l/334AC0000000147/art-41 **第一項** 人格のない社団等が国税を滞納した場合において、これに属する財産（第三者が名義人となつているため、その者に法律上帰属するとみられる財産を除く。）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、その第三者は、その法律上帰属するとみられる財産を限度として、その滞納に係る国税の第二次納税義務を負う。 art-41/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-41/par-1 · https://japanlaw.org/l/334AC0000000147/art-41/par-1 In the case where an association or foundation without legal personality is delinquent in paying national tax, if it is found that the amount to be collected is still insufficient even after the delinquent tax collection procedure has been executed on the property belonging to it (excluding property that is regarded as legally belonging to a third party because that third party is the nominal holder), that third party is to bear secondary tax liability for the national tax pertaining to that delinquency, up to the limit of the property regarded as legally belonging to that third party. machine translation, not official **第二項** 滞納者である人格のない社団等の財産の払戻又は分配をした場合（第三十四条（清算人等の第二次納税義務）の規定の適用がある場合を除く。）において、当該社団等（前項に規定する第三者を含む。）につき滞納処分を執行してもなお徴収すべき額に不足すると認められるときは、当該払戻又は分配を受けた者は、その受けた財産の価額を限度として、その滞納に係る国税の第二次納税義務を負う。ただし、その払戻又は分配が滞納に係る国税の法定納期限より一年以上前にされている場合は、この限りでない。 art-41/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-41/par-2 · https://japanlaw.org/l/334AC0000000147/art-41/par-2 In the case where property of an association or foundation without legal personality that is a delinquent taxpayer has been refunded or distributed (except in the case where Article 34 (Secondary Tax Liability of Liquidators, etc.) applies), if it is found that the amount to be collected is still insufficient even after the delinquent tax collection procedure has been executed on that association or foundation (including the third party prescribed in the preceding paragraph), the person who received that refund or distribution is to bear secondary tax liability for the national tax pertaining to that delinquency, up to the limit of the value of the property received; provided, however, that this does not apply if the refund or distribution was made one year or more before the statutory due date for tax payment of the national tax pertaining to the delinquency. machine translation, not official --- ## Cites - art-41/par-2: 第三十四条 → 国税徴収法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/national-tax-collection-act/art-34 · https://japanlaw.org/l/334AC0000000147/art-34 - art-41/par-2: 前項 → 国税徴収法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-41/par-1 · https://japanlaw.org/l/334AC0000000147/art-41/par-1 ## 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 第四十一条第二項（人格のない社団等に係る第二次納税義務） — https://japanlaw.org/ja/national-tax-collection-act/art-41/par-2 · https://japanlaw.org/l/334AC0000000147/art-41/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 --- ## 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 222 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02