Article 10-3Joint and Several Tax Liability Relating to a Judgment Invalidating a Merger, etc. of Juridical Persons
第十条の三（法人の合併等の無効判決に係る連帯納税義務）
Where a judgment invalidating a merger or company split (hereinafter in this Article referred to as a "merger, etc.") has become final and binding, the juridical persons that carried out that merger, etc. are jointly and severally liable to pay or remit the local government levies of the juridical person surviving the merger, the juridical person established by the merger, or the juridical person that succeeded to the business through the company split, for which the obligation to pay or remit arose on or after the day of that merger, etc.
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付し、又は納入する義務の成立した地方団体の徴収金について、連帯して納付し、又は納入する義務を負う。
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
merger, etc.machine translation
「合併等」
A merger or company split (分割); if a court judgment that it is void becomes final, the corporations that carried it out are jointly liable for the local taxes and other levies (地方団体の徴収金) that arose for the surviving, new or succeeding corporation from the day of the merger or split.
Short name set inArticle 10-3, paragraph (1)· applies only in this article