Article 7Succession to the Obligation to Pay National Tax of an Association or Foundation without Legal Personality
第七条（人格のない社団等に係る国税の納付義務の承継）
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).
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national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
association or foundation without legal personalitymachine translation
「人格のない社団等」
An association or foundation that is not a legal person but has a set representative or manager, which this Act treats as a corporation.
Short name set inArticle 3, paragraph (1)