Where a corporation merges, the corporation surviving the merger or the corporation established by the merger succeeds to the following obligations of the corporation that was extinguished by the merger, and where there has been inheritance (including a testamentary gift of the entire estate), the heir (including the beneficiary of a testamentary gift of the entire estate) succeeds to the following obligations of the decedent (including the person making a testamentary gift of the entire estate):
法人が合併した場合には、合併後存続する法人又は合併により設立された法人は、合併により消滅した法人の次に掲げる義務を、相続（包括遺贈を含む。）があつた場合には、相続人（包括受遺者を含む。）は、被相続人（包括遺贈者を含む。）の次に掲げる義務をそれぞれ承継する。
the obligation to file a return under Article 11, paragraph (4) or Article 12, paragraph (5);
the obligation to keep books under the preceding Article.
前条の規定による記帳の義務