# 国税通則法 / Act on General Rules for National Taxes — 第七条の二 (Article 7-2) - Law: 国税通則法 (Act on General Rules for National Taxes), 昭和三十七年法律第六十六号 - English title "Act on General Rules for National Taxes": 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: 第七条の二 (Article 7-2)（信託に係る国税の納付義務の承継） — address `art-7-2` - Text in force since: 2026-06-24 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-general-rules-act/art-7-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-7-2 - 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. --- ### 第七条の二（信託に係る国税の納付義務の承継） — Succession to the Obligation to Pay National Tax Pertaining to a Trust caption: machine translation, not official art-7-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-7-2 · https://japanlaw.org/l/337AC0000000066/art-7-2 **第一項** 信託法（平成十八年法律第百八号）第五十六条第一項各号（受託者の任務の終了事由）に掲げる事由により受託者の任務が終了した場合において、新たな受託者（以下この項及び第六項において「新受託者」という。）が就任したときは、当該新受託者は当該受託者に課されるべき、又は当該受託者が納付し、若しくは徴収されるべき国税（その納める義務が信託財産責任負担債務（同法第二条第九項（定義）に規定する信託財産責任負担債務をいう。第三十八条第一項（繰上請求）及び第五十七条第一項（充当）において同じ。）となるものに限る。以下この条において同じ。）を納める義務を承継する。 art-7-2/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-7-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-7-2/par-1 If the duties of a trustee have ended due to any of the grounds set forth in the items of Article 56, paragraph (1) (Grounds for Termination of the Trustee's Duties) of the Trust Act (Act No. 108 of 2006) and a new trustee (hereinafter referred to as the "new trustee" in this paragraph and paragraph (6)) has assumed office, the new trustee succeeds to the obligation to pay the national tax that should be imposed on that trustee, or that the trustee should pay or that should be collected from the trustee (limited to national tax for which the obligation to pay constitutes an obligation covered by the trust property (meaning an obligation covered by the trust property as prescribed in Article 2, paragraph (9) (Definitions) of that Act; the same applies in Article 38, paragraph (1) (Advance Demand) and Article 57, paragraph (1) (Appropriation)); hereinafter the same applies in this Article). machine translation, not official **第二項** 受託者が二人以上ある信託において、その一人の任務が信託法第五十六条第一項各号に掲げる事由により終了した場合には、前項の規定にかかわらず、他の受託者のうち、当該任務が終了した受託者（以下この項及び第五項において「任務終了受託者」という。）から信託事務の引継ぎを受けた受託者は、当該任務終了受託者に課されるべき、又は当該任務終了受託者が納付し、若しくは徴収されるべき国税を納める義務を承継する。 art-7-2/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-7-2/par-2 · https://japanlaw.org/l/337AC0000000066/art-7-2/par-2 In a trust with two or more trustees, if the duties of one of them have ended due to any of the grounds set forth in the items of Article 56, paragraph (1) of the Trust Act, then, notwithstanding the provisions of the preceding paragraph, the trustee among the other trustees who has taken over the administration of trust affairs from the trustee whose duties have ended (hereinafter referred to as the "trustee whose duties have ended" in this paragraph and paragraph (5)) succeeds to the obligation to pay the national tax that should be imposed on the trustee whose duties have ended, or that the trustee whose duties have ended should pay or that should be collected from that trustee. machine translation, not official **第三項** 信託法第五十六条第一項第一号に掲げる事由により受託者の任務が終了した場合には、同法第七十四条第一項（受託者の死亡により任務が終了した場合の信託財産の帰属等）に規定する法人は、当該受託者に課されるべき、又は当該受託者が納付し、若しくは徴収されるべき国税を納める義務を承継する。 art-7-2/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-7-2/par-3 · https://japanlaw.org/l/337AC0000000066/art-7-2/par-3 If the duties of a trustee have ended due to the ground set forth in Article 56, paragraph (1), item (i) of the Trust Act, the corporation prescribed in Article 74, paragraph (1) (Vesting of Trust Property Where the Trustee's Duties Have Ended Due to the Trustee's Death) of that Act succeeds to the obligation to pay the national tax that should be imposed on that trustee, or that the trustee should pay or that should be collected from the trustee. machine translation, not official **第四項** 受託者である法人が分割をした場合における分割により受託者としての権利義務を承継した法人は、当該分割をした受託者である法人に課されるべき、又は当該分割をした受託者である法人が納付し、若しくは徴収されるべき国税を納める義務を承継する。 art-7-2/par-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-7-2/par-4 · https://japanlaw.org/l/337AC0000000066/art-7-2/par-4 If a corporation that is a trustee has effected a company split, the corporation that has succeeded to the rights and obligations as trustee through the split succeeds to the obligation to pay the national tax that should be imposed on the corporation that is the trustee that effected the split, or that that corporation should pay or that should be collected from it. machine translation, not official **第五項** 第一項又は第二項の規定により国税を納める義務が承継された場合にも、第一項の受託者又は任務終了受託者は、自己の固有財産をもつて、その承継された国税を納める義務を履行する責任を負う。ただし、当該国税を納める義務について、信託法第二十一条第二項（信託財産責任負担債務の範囲）の規定により、信託財産に属する財産のみをもつてその履行の責任を負うときは、この限りでない。 art-7-2/par-5 · https://japanlaw.org/ja/national-tax-general-rules-act/art-7-2/par-5 · https://japanlaw.org/l/337AC0000000066/art-7-2/par-5 Even if the obligation to pay national tax has been succeeded to pursuant to the provisions of paragraph (1) or (2), the trustee referred to in paragraph (1) or the trustee whose duties have ended is liable to perform the obligation to pay the national tax so succeeded to with its own property; provided, however, that this does not apply if, pursuant to Article 21, paragraph (2) (Scope of Obligations Covered by the Trust Property) of the Trust Act, it is liable to perform the obligation to pay that national tax only with property that belongs to the trust property. machine translation, not official **第六項** 新受託者は、第一項の規定により国税を納める義務を承継した場合には、信託財産に属する財産のみをもつて、その承継された国税を納める義務を履行する責任を負う。 art-7-2/par-6 · https://japanlaw.org/ja/national-tax-general-rules-act/art-7-2/par-6 · https://japanlaw.org/l/337AC0000000066/art-7-2/par-6 If the new trustee has succeeded to the obligation to pay national tax pursuant to the provisions of paragraph (1), it is liable to perform the obligation to pay the national tax so succeeded to only with property that belongs to the trust property. machine translation, not official --- ## Cites - art-7-2/par-1: 信託法（平成十八年法律第百八号）第五十六条第一項 → e-Gov law 418AC0000000108, 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — not held in this collection - art-7-2/par-1: この項 → 国税通則法 第七条の二第一項 (Article 7-2, paragraph (1)), art-7-2/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-7-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-7-2/par-1 - art-7-2/par-1: 第六項 → 国税通則法 第七条の二第六項 (Article 7-2, paragraph (6)), art-7-2/par-6 — https://japanlaw.org/ja/national-tax-general-rules-act/art-7-2/par-6 · https://japanlaw.org/l/337AC0000000066/art-7-2/par-6 - art-7-2/par-1: 同法第二条第九項 → e-Gov law 418AC0000000108, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection - art-7-2/par-1: 第三十八条第一項 → 国税通則法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-38/par-1 · https://japanlaw.org/l/337AC0000000066/art-38/par-1 - art-7-2/par-1: 第五十七条第一項 → 国税通則法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-57/par-1 · https://japanlaw.org/l/337AC0000000066/art-57/par-1 - art-7-2/par-1: この条 → 国税通則法 第七条の二 (Article 7-2), art-7-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-7-2 · https://japanlaw.org/l/337AC0000000066/art-7-2 - art-7-2/par-2: 信託法第五十六条第一項 → e-Gov law 418AC0000000108, 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — not held in this collection - art-7-2/par-2: 前項 → 国税通則法 第七条の二第一項 (Article 7-2, paragraph (1)), art-7-2/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-7-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-7-2/par-1 - art-7-2/par-2: この項 → 国税通則法 第七条の二第二項 (Article 7-2, paragraph (2)), art-7-2/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-7-2/par-2 · https://japanlaw.org/l/337AC0000000066/art-7-2/par-2 - art-7-2/par-2: 第五項 → 国税通則法 第七条の二第五項 (Article 7-2, paragraph (5)), art-7-2/par-5 — https://japanlaw.org/ja/national-tax-general-rules-act/art-7-2/par-5 · https://japanlaw.org/l/337AC0000000066/art-7-2/par-5 - art-7-2/par-3: 信託法第五十六条第一項第一号 → e-Gov law 418AC0000000108, 第五十六条第一項第一号 (Article 56, paragraph (1), item (i)), art-56/par-1/item-1 — not held in this collection - art-7-2/par-3: 同法第七十四条第一項 → e-Gov law 418AC0000000108, 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — not held in this collection - art-7-2/par-5: 第一項 → 国税通則法 第七条の二第一項 (Article 7-2, paragraph (1)), art-7-2/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-7-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-7-2/par-1 - art-7-2/par-5: 第二項 → 国税通則法 第七条の二第二項 (Article 7-2, paragraph (2)), art-7-2/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-7-2/par-2 · https://japanlaw.org/l/337AC0000000066/art-7-2/par-2 - art-7-2/par-5: 信託法第二十一条第二項 → e-Gov law 418AC0000000108, 第二十一条第二項 (Article 21, paragraph (2)), art-21/par-2 — not held in this collection - art-7-2/par-6: 第一項 → 国税通則法 第七条の二第一項 (Article 7-2, paragraph (1)), art-7-2/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-7-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-7-2/par-1 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 国税通則法 第七条の二第一項（信託に係る国税の納付義務の承継） — https://japanlaw.org/ja/national-tax-general-rules-act/art-7-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-7-2/par-1 - 国税通則法 第七条の二第二項（信託に係る国税の納付義務の承継） — https://japanlaw.org/ja/national-tax-general-rules-act/art-7-2/par-2 · https://japanlaw.org/l/337AC0000000066/art-7-2/par-2 - 国税通則法 第七条の二第五項（信託に係る国税の納付義務の承継） — https://japanlaw.org/ja/national-tax-general-rules-act/art-7-2/par-5 · https://japanlaw.org/l/337AC0000000066/art-7-2/par-5 - 国税通則法 第七条の二第六項（信託に係る国税の納付義務の承継） — https://japanlaw.org/ja/national-tax-general-rules-act/art-7-2/par-6 · https://japanlaw.org/l/337AC0000000066/art-7-2/par-6 - 国税通則法 第九条の三第一項（法人の分割に係る連帯納付の責任） — https://japanlaw.org/ja/national-tax-general-rules-act/art-9-3/par-1 · https://japanlaw.org/l/337AC0000000066/art-9-3/par-1 - 国税通則法 第十八条第一項（期限後申告） — https://japanlaw.org/ja/national-tax-general-rules-act/art-18/par-1 · https://japanlaw.org/l/337AC0000000066/art-18/par-1 - 国税通則法 第十九条第一項（修正申告） — https://japanlaw.org/ja/national-tax-general-rules-act/art-19/par-1 · https://japanlaw.org/l/337AC0000000066/art-19/par-1 - 国税通則法 第十九条第二項（修正申告） — https://japanlaw.org/ja/national-tax-general-rules-act/art-19/par-2 · https://japanlaw.org/l/337AC0000000066/art-19/par-2 - 租税特別措置法 第四十条第四項第二号（国等に対して財産を寄附した場合の譲渡所得等の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-40/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-40/par-4/item-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/337AC0000000066/20260624_508AC0000000046), retrieved 2026-09-18 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on General Rules for National Taxes — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T174921-001, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-001, translated 2026-09-18 - This site's parser, version 211 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18