# 国税通則法 / Act on General Rules for National Taxes — 第九条の二 (Article 9-2) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-9-2. 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: 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: 第九条の二 (Article 9-2)（法人の合併等の無効判決に係る連帯納付義務） — address `art-9-2` - 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-9-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-9-2 - 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. --- ### 第九条の二（法人の合併等の無効判決に係る連帯納付義務） — Joint and Several Obligation to Pay upon a Judgment Invalidating a Merger, etc. of a Corporation caption: machine translation, not official art-9-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-9-2 · https://japanlaw.org/l/337AC0000000066/art-9-2 **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税義務（第十五条第一項（納税義務の成立及びその納付すべき税額の確定）に規定する納税義務をいう。次条において同じ。）の成立した国税（その附帯税を含む。）について、連帯して納付する義務を負う。 art-9-2/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-9-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-9-2/par-1 If a judgment invalidating a merger or a company split (hereinafter referred to as a "merger, etc." in this Article) has become final and binding, the corporation that effected the merger, etc. is jointly and severally obligated to pay the national tax (including its accessory tax) of the corporation surviving the merger, the corporation incorporated through the merger, or the corporation that succeeded to a business through the split, for which the tax liability (meaning the tax liability prescribed in Article 15, paragraph (1) (Establishment of Tax Liability and Determination of the Payable Tax Amount); the same applies in the following Article) was established on or after the date of the merger, etc. machine translation, not official --- ## Cites - art-9-2/par-1: この条 → 国税通則法 第九条の二 (Article 9-2), art-9-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-9-2 · https://japanlaw.org/l/337AC0000000066/art-9-2 - art-9-2/par-1: 第十五条第一項 → 国税通則法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-15/par-1 · https://japanlaw.org/l/337AC0000000066/art-15/par-1 - art-9-2/par-1: 次条 → 国税通則法 第九条の三 (Article 9-3), art-9-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-9-3 · https://japanlaw.org/l/337AC0000000066/art-9-3 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 国税徴収法 第十五条第一項第九号（法定納期限等以前に設定された質権の優先） — https://japanlaw.org/en/national-tax-collection-act/art-15/par-1/item-9 · https://japanlaw.org/l/334AC0000000147/art-15/par-1/item-9 - 国税通則法 第九条の二第一項（法人の合併等の無効判決に係る連帯納付義務） — https://japanlaw.org/en/national-tax-general-rules-act/art-9-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-9-2/par-1 - 国税通則法 附則第五十四条第一項（国税通則法の一部改正に伴う経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4281-15/art-54/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4281-15/art-54/par-1 --- ## 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-20260918T180319-001, 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