(1) When a court judgment confirming the nullification of a merger has become final and conclusive, the company executing the merger shall be jointly and severally liable to discharge obligations that the surviving company or the company newly incorporated after the merger has incurred after the merger.
(2) Any property which has been acquired after the merger by the surviving company or the company newly incorporated as a result of the merger shall be jointly owned by the companies executing the merger.
(3) If, in cases falling under the preceding two paragraphs, companies executing a merger have failed to determine the proportions of assuming the liabilities or equity interests, a court shall, upon the request of such companies, determine those proportions, by taking into account the status of the property of each company as at the time of the merger and all other circumstances.