第九条の二（法人の合併等の無効判決に係る連帯納付義務）
Article 9-2Joint and Several Obligation to Pay upon a Judgment Invalidating a Merger, etc. of a Corporation
合併又は分割（以下この条において「合併等」という。）を無効とする判決が確定した場合には、当該合併等をした法人は、合併後存続する法人若しくは合併により設立した法人又は分割により事業を承継した法人の当該合併等の日以後に納税義務（第十五条第一項（納税義務の成立及びその納付すべき税額の確定）に規定する納税義務をいう。次条において同じ。）の成立した国税（その附帯税を含む。）について、連帯して納付する義務を負う。
If a judgment invalidating a merger or a company split (hereinafter referred to as a "merger, etc." in this Article) has become final and binding, the corporation that effected the merger, etc. is jointly and severally obligated to pay the national tax (including its accessory tax) of the corporation surviving the merger, the corporation incorporated through the merger, or the corporation that succeeded to a business through the split, for which the tax liability (meaning the tax liability prescribed in Article 15, paragraph (1) (Establishment of Tax Liability and Determination of the Payable Tax Amount); the same applies in the following Article) was established on or after the date of the merger, etc.