# 国税通則法 / Act on General Rules for National Taxes — 第六条 (Article 6)

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- Law: 国税通則法 (Act on General Rules for National Taxes), 昭和三十七年法律第六十六号
- English title "Act on General Rules for National Taxes": Ministry of Justice translation
- 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: 第六条 (Article 6)（法人の合併による国税の納付義務の承継） — address `art-6`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-general-rules-act/art-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-6
- 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.

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### 第六条（法人の合併による国税の納付義務の承継） — Succession to the Obligation to Pay National Tax through the Merger of a Corporation
<sup>caption: machine translation, not official</sup>
<sup>art-6 · https://japanlaw.org/en/national-tax-general-rules-act/art-6 · https://japanlaw.org/l/337AC0000000066/art-6</sup>

  **第一項**  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した法人は、合併により消滅した法人（以下「被合併法人」という。）に課されるべき、又は被合併法人が納付し、若しくは徴収されるべき国税を納める義務を承継する。
  <sup>art-6/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-6/par-1 · https://japanlaw.org/l/337AC0000000066/art-6/par-1</sup>
  If corporations merge, the corporation surviving the merger or the corporation incorporated through the merger succeeds to the obligation to pay the national tax that should be imposed on the corporation that ceased to exist due to the merger (hereinafter referred to as the "merged corporation"), or that the merged corporation should pay or that should be collected from the merged corporation.
  <sup>machine translation, not official</sup>

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/337AC0000000066/20260624_508AC0000000046), retrieved 2026-09-18
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on General Rules for National Taxes — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb), retrieved 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T174921-001, translated 2026-09-18
- This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18