# 印紙税法 / Stamp Tax Act — 第十九条 (Article 19)
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- Law: 印紙税法 (Stamp Tax Act), 昭和四十二年法律第二十三号
- English title "Stamp 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: 第十九条 (Article 19)（申告義務等の承継） — address `art-19`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/stamp-tax-act/art-19
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/art-19
- 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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### 第十九条（申告義務等の承継） — Succession to Obligation to File Returns, etc.
caption: machine translation, not official
art-19 · https://japanlaw.org/ja/stamp-tax-act/art-19 · https://japanlaw.org/l/342AC0000000023/art-19
**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された法人は、合併により消滅した法人の次に掲げる義務を、相続（包括遺贈を含む。）があつた場合には、相続人（包括受遺者を含む。）は、被相続人（包括遺贈者を含む。）の次に掲げる義務をそれぞれ承継する。
art-19/par-1 · https://japanlaw.org/ja/stamp-tax-act/art-19/par-1 · https://japanlaw.org/l/342AC0000000023/art-19/par-1
Where a corporation merges, the corporation surviving the merger or the corporation established by the merger succeeds to the following obligations of the corporation that was extinguished by the merger, and where there has been inheritance (including a testamentary gift of the entire estate), the heir (including the beneficiary of a testamentary gift of the entire estate) succeeds to the following obligations of the decedent (including the person making a testamentary gift of the entire estate):
machine translation, not official
**一** 第十一条第四項又は第十二条第五項の規定による申告の義務
art-19/par-1/item-1 · https://japanlaw.org/ja/stamp-tax-act/art-19/par-1/item-1 · https://japanlaw.org/l/342AC0000000023/art-19/par-1/item-1
the obligation to file a return under Article 11, paragraph (4) or Article 12, paragraph (5);
machine translation, not official
**二** 前条の規定による記帳の義務
art-19/par-1/item-2 · https://japanlaw.org/ja/stamp-tax-act/art-19/par-1/item-2 · https://japanlaw.org/l/342AC0000000023/art-19/par-1/item-2
the obligation to keep books under the preceding Article.
machine translation, not official
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## Cites
- art-19/par-1/item-1: 第十一条第四項 → 印紙税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/ja/stamp-tax-act/art-11/par-4 · https://japanlaw.org/l/342AC0000000023/art-11/par-4
- art-19/par-1/item-1: 第十二条第五項 → 印紙税法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/ja/stamp-tax-act/art-12/par-5 · https://japanlaw.org/l/342AC0000000023/art-12/par-5
- art-19/par-1/item-2: 前条 → 印紙税法 第十八条 (Article 18), art-18 — https://japanlaw.org/ja/stamp-tax-act/art-18 · https://japanlaw.org/l/342AC0000000023/art-18
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 印紙税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/342AC0000000023/20261001_507AC0000000070), retrieved 2026-11-04
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 印紙税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/877), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch stamp-tax-act-20261104T155636-003, translated 2026-11-05
- claude-sonnet-5-5 — Machine translation, batch stamp-tax-act-20261104T155636-004, translated 2026-11-05
- This site's parser, version 224 — 印紙税法 — structure, counts, cross-references and defined terms, computed 2026-11-04