(1) Where a business entity that is a company subject to a penalty surcharge is divided or merged after division (including where a business entity is divided or merged after division on the date a penalty surcharge is imposed), the following companies shall be liable to jointly and severally pay the penalty surcharge:
1. A company to be divided;
2. A company established through the division or merger after division;
3. Another company that has merged with a part of a company to be divided and survives after such merger.
(2) Where a business entity that is a company subject to a penalty surcharge is dissolved due to division or merger after division (including where a company dissolves on the date a penalty surcharge is imposed), the following companies shall be liable to jointly and severally pay the penalty surcharge:
1. A company established through the division or merger after division;
2. Another company that has merged with a part of a company to be divided and survives after such merger.