If a corporation comprehensively succeeds to the rights and obligations belonging to the property of an association or foundation without legal personality, that corporation succeeds to the obligation to pay the national tax that should be imposed on the association or foundation without legal personality, or that the association or foundation without legal personality should pay or that should be collected from it (if the succession covers only part of those rights and obligations, national tax in the amount calculated by multiplying the amount of that national tax by the proportion of the property of the association or foundation without legal personality at the time of the succession that the property succeeded to by the corporation represents).