# 地方税法 / Local Tax Act — 第九条の三 (Article 9-3) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-9-3. 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: 第九条の三 (Article 9-3)（法人の合併による納税義務の承継） — address `art-9-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-9-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-9-3 - 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. --- ### 第九条の三（法人の合併による納税義務の承継） — Succession to Tax Liability by Merger of Juridical Persons caption: machine translation, not official art-9-3 · https://japanlaw.org/ja/local-tax-act/art-9-3 · https://japanlaw.org/l/325AC0000000226/art-9-3 **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（以下本章において「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、若しくは納入すべき地方団体の徴収金を納付し、又は納入しなければならない。 art-9-3/par-1 · https://japanlaw.org/ja/local-tax-act/art-9-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-9-3/par-1 In the case where a juridical person has merged, the juridical person surviving the merger or the juridical person established by the merger must pay or remit the local government levies that are to be imposed on the juridical person extinguished by the merger (hereinafter in this Chapter referred to as the "merged juridical person"), or that the merged juridical person was to pay or remit. machine translation, not official **第二項** 前項の規定によつて承継する義務は、当該義務に係る申告又は報告の義務を含むものとする。 art-9-3/par-2 · https://japanlaw.org/ja/local-tax-act/art-9-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-9-3/par-2 The obligation succeeded to under the provisions of the preceding paragraph includes the obligation to file returns or reports relating to that obligation. machine translation, not official --- ## Cites - art-9-3/par-2: 前項 → 地方税法 第九条の三第一項 (Article 9-3, paragraph (1)), art-9-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-9-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-9-3/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 第九条の三第二項（法人の合併による納税義務の承継） — https://japanlaw.org/ja/local-tax-act/art-9-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-9-3/par-2 - 地方税法 第十二条の二第一項（人格のない社団等の納税義務の承継等） — https://japanlaw.org/ja/local-tax-act/art-12-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-12-2/par-1 - 地方税法 第二十条の十二第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/art-20-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-12/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-20261027T214204-003, 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