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Article 11-4Special Provisions for Trustees of Trusts Subject to Corporate Taxation, etc.
第十一条の四（法人課税信託等の受託者に関する特例）
A trustee business operator prescribed in Article 15, paragraph (3) of the Act is not to fall under a specified corporation prescribed in Article 46-2, paragraph (2) of the Act.
法第十五条第三項に規定する受託事業者は、法第四十六条の二第二項に規定する特定法人に該当しないものとする。
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