In the case where a juridical person has merged, the juridical person surviving the merger or the juridical person established by the merger must pay or remit the local government levies that are to be imposed on the juridical person extinguished by the merger (hereinafter in this Chapter referred to as the "merged juridical person"), or that the merged juridical person was to pay or remit.
法人が合併した場合には、合併後存続する法人又は合併により設立した法人は、合併により消滅した法人（以下本章において「被合併法人」という。）に課されるべき、又は被合併法人が納付し、若しくは納入すべき地方団体の徴収金を納付し、又は納入しなければならない。
The obligation succeeded to under the provisions of the preceding paragraph includes the obligation to file returns or reports relating to that obligation.
前項の規定によつて承継する義務は、当該義務に係る申告又は報告の義務を含むものとする。
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law