1 article
In the case of inheritance, the heir succeeds to the following obligations of the decedent, and in the case where a corporation merges, the merging corporation succeeds to the following obligations of the merged corporation, respectively.
the obligation to file a return under the provisions of Article 42, paragraph (1), (4) or (6), Article 45, paragraph (1), or Article 47, paragraph (1) (limited to the case of paragraph (3) of that Article);
the obligation to make records and retain books under the provisions of the preceding Article.
前条の規定による記録及び帳簿の保存の義務
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.