# 地方税法 / Local Tax Act — 第十条の三 (Article 10-3) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-10-3. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十条の三 (Article 10-3)（法人の合併等の無効判決に係る連帯納税義務） — address `art-10-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-10-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-10-3 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 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） — Joint and Several Tax Liability Relating to a Judgment Invalidating a Merger, etc. of Juridical Persons caption: machine translation, not official art-10-3 · https://japanlaw.org/en/local-tax-act/art-10-3 · https://japanlaw.org/l/325AC0000000226/art-10-3 **第一項** 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。 art-10-3/par-1 · https://japanlaw.org/en/local-tax-act/art-10-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-10-3/par-1 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. machine translation, not official --- ## Cites - art-10-3/par-1: この条 → 地方税法 第十条の三 (Article 10-3), art-10-3 — https://japanlaw.org/en/local-tax-act/art-10-3 · https://japanlaw.org/l/325AC0000000226/art-10-3 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 第十条の三第一項（法人の合併等の無効判決に係る連帯納税義務） — https://japanlaw.org/en/local-tax-act/art-10-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-10-3/par-1 - 地方税法 第十四条の九第一項第七号（法定納期限等以前に設定された質権の優先） — https://japanlaw.org/en/local-tax-act/art-14-9/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-1/item-7 - 地方税法 第二十条の十二第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/art-20-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-12/par-1 - 地方税法 附則第十二条第一項（信託法の制定に伴う道府県民税、事業税、地方消費税及び市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-1 - 地方税法 附則第二条第一項（連帯納税義務及び第二次納税義務に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-2/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-004, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27