Article 9-3Joint and Several Liability for Payment Related to a Corporate Split
第九条の三（法人の分割に係る連帯納付の責任）
If a corporation has effected a company split (excluding a split-off type company split as prescribed in Article 2, item (xii)-10 (Definitions) of the Corporation Tax Act; hereinafter the same applies in this Article), the corporation that succeeded to a business through the split is jointly and severally liable for payment of the following national taxes of the corporation that effected the split (including their accessory tax, and excluding those for which the obligation to pay has been succeeded to by a corporation that succeeded to the rights and obligations as trustee pursuant to Article 7-2, paragraph (4) (Succession to the Obligation to Pay National Tax Pertaining to a Trust) and those for which the obligation to pay constitutes an obligation covered only by the trust property (meaning an obligation covered only by the trust property as prescribed in Article 154 (Scope of Obligations Covered by the Trust Property of a Trust after a Consolidation of Trusts) of the Trust Act; the same applies in Article 57, paragraph (1) (Appropriation))); provided, however, that this liability is limited to the value of the property succeeded to from the corporation that effected the split (excluding property belonging to the trust property succeeded to from the corporation that effected the split):
法人が分割（法人税法第二条第十二号の十（定義）に規定する分社型分割を除く。以下この条において同じ。）をした場合には、当該分割により事業を承継した法人は、当該分割をした法人の次に掲げる国税（その附帯税を含み、その納める義務が第七条の二第四項（信託に係る国税の納付義務の承継）の規定により受託者としての権利義務を承継した法人に承継されたもの及びその納める義務が信託財産限定責任負担債務（信託法第百五十四条（信託の併合後の信託の信託財産責任負担債務の範囲等）に規定する信託財産限定責任負担債務をいう。第五十七条第一項（充当）において同じ。）となるものを除く。）について、連帯納付の責めに任ずる。ただし、当該分割をした法人から承継した財産（当該分割をした法人から承継した信託財産に属する財産を除く。）の価額を限度とする。
national tax for which the tax liability was established before the date of the split (excluding consumption tax, etc. other than consumption tax, etc. on goods withdrawn from a bonded area (meaning a bonded area as prescribed in Article 29 (Types of Bonded Areas) of the Customs Act (Act No. 61 of 1954); the same applies hereinafter) and consumption tax on the transfer, etc. of a taxable asset (referred to as "liquor tax, etc. on shipments" in the following item), and aviation fuel tax);
分割の日前に納税義務の成立した国税（消費税等のうち保税地域（関税法（昭和二十九年法律第六十一号）第二十九条（保税地域の種類）に規定する保税地域をいう。以下同じ。）からの引取りに係る消費税等及び課税資産の譲渡等に係る消費税以外のもの（次号において「移出に係る酒税等」という。）並びに航空機燃料税を除く。）
liquor tax, etc. on shipments and aviation fuel tax for which the tax liability was established by the last day of the month preceding the month that includes the date of the split.
分割の日の属する月の前月末日までに納税義務の成立した移出に係る酒税等及び航空機燃料税