「ー1.芽社の全資産及び負債がA社に移転すること、および、2.芽社の法的な存在が全ての目的で消滅することこれらの法令上の要件、および、後述する財務省規則上の組織再編の要件を満たす場合、A型再編に該当し、T社株主およびT社において課税繰延が認められる(S354(a)(1)*、8361)。A型再編再編前再編後(T和株主)A社株主(7福株)A社株主A社株式キヽ、株式対価"N_ーでー!し!吸収合併これらの根拠条文の内容は以下のとおりである。S368(a)QG①)(ぬ)(a)REORGANIZATIONG)INGENERALForpurposesofpartsTandIIandthispart,theterm“reorganization"means一(A)astatutorymergerorconsolidation:26CEFRS1.36S-2(b)(1)(1)(ii)Srgnrfory772erY9er7Orco7tsOzdgなno7t9e7ter/7リ.ForDurDoSesofsection368(a)(1)(4),astatutorymergerorconsolidatonisatransactioneffectedpursuanttothestatuteorstatutesnecessarytoeffectthemergerorconsolidaton,inwhichtransaction,asaresultoftheoperationofsuchstatuteorstatutes,thefollowingeventsoccursimultaneouslyattheeffectivetmeofthetransaction-(A)Alloftheassets(otherthanthosedistributedinthetransaction)andliabilities(excepttotheextentsuchliabilitesaresatisfiedordischargedinthetransactionorarenonTecouTSselabilitiestowhichassetsdistributedinthetransactionaresubject)ofeachmemberofoneormorecombiningunits(eachatransferorunit)becometheassetsandliabilitiesofoneormoremembersofoneothercombiningunit(thetransfereeumit):and(B)Thecombiningentityofeachtransferorumitceasesitsseparatelegalexistenceforallpurposes:provided,however,thatthisrequirementwllbesatisfiedeven,underapplicablelaw,aftertheeffectivetmeofthetransaction,thecombiningenttyofthetransferorumit(or4S354(@)Q).(a)GENERALRULE(1)INGENERALNogainorlohallberecognizedせstockorsecuritiesinacorporationapartytoareorganizationare,inpursuanceoftheplanofreorganization,exchangedsolelyforstockorsecuritiesinsuchcorporationorinanothercorporationapartytothereorganization.15

質問: A型再編を行った場合、再編後はT社の法的な存在は消滅しますか。
解答は「はい」か「いいえ」で答えてください。
解答: はい