Article 15Application of This Act to Trustees of Trusts Subject to Corporate Taxation, etc.
第十五条（法人課税信託等の受託者に関するこの法律の適用）
The trustee of a trust subject to corporate taxation prescribed in the proviso to paragraph (1) of the preceding Article or a public interest trust prescribed in the proviso to that paragraph (hereinafter in this Article referred to as a "trust subject to corporate taxation, etc.") is deemed to be a separate person for each of the trust assets, etc. (meaning the assets belonging to the trust property and the asset transactions, etc. pertaining to that trust property; the same applies hereafter in this Article) of each trust subject to corporate taxation, etc. and its own assets, etc. (meaning the assets and asset transactions, etc. other than the trust assets, etc. of trusts subject to corporate taxation, etc.; the same applies hereafter in this Article), and the provisions of this Act (excluding Article 5, the preceding Article, Articles 20 through 27, Articles 47, 50 and 51, and Chapter VI; the same applies hereafter in this Article) apply.
In the case referred to in the preceding paragraph, the trust assets, etc. and own assets, etc. of each trust subject to corporate taxation, etc. belong to the respective separate persons deemed under that paragraph.
Where an individual business operator is a trustee business operator (meaning the trustee of a trust subject to corporate taxation, etc. where, under the preceding two paragraphs, the provisions of this Act are applied to that trustee as the person to whom the trust assets, etc. pertaining to that trust subject to corporate taxation, etc. belong; the same applies hereafter in this Article), that trustee business operator is deemed to be a corporation, and the provisions of this Act apply.
With respect to the taxable sales in the base period for the taxable period of an own-assets business operator (meaning the trustee of a trust subject to corporate taxation, etc. where, under paragraphs (1) and (2), the provisions of this Act are applied to that trustee as the person to whom the own assets, etc. pertaining to that trust subject to corporate taxation, etc. belong; the same applies hereafter in this Article), notwithstanding Article 9, paragraph (2), the taxable sales are the total of the following amounts:
the amount calculated under Article 9, paragraph (2) as the taxable sales in the base period of that own-assets business operator for that taxable period;
当該固有事業者の当該課税期間の基準期間における課税売上高として第九条第二項の規定により計算した金額
the total of the amounts calculated as provided by Cabinet Order as the taxable sales of the trustee business operator of each trust subject to corporate taxation, etc. pertaining to that own-assets business operator in the period corresponding to the base period of that own-assets business operator.
With respect to the taxable sales in the base period for the taxable period of a trustee business operator, notwithstanding Article 9, paragraph (2), the taxable sales are the taxable sales in the base period for the taxable period of the own-assets business operator of the trust subject to corporate taxation, etc. pertaining to that trustee business operator that includes the first day of that taxable period.
受託事業者のその課税期間に係る基準期間における課税売上高については、第九条第二項の規定にかかわらず、当該課税期間の初日の属する当該受託事業者に係る法人課税信託等の固有事業者の課税期間の基準期間における課税売上高とする。
In the case where, on the first day of the taxable period of a trustee business operator, the own-assets business operator of the trust subject to corporate taxation, etc. pertaining to that trustee business operator is a qualified invoice issuer on the first day of the taxable period of that own-assets business operator that includes that first day (limited to a taxable period in which its taxable sales in the base period are 10 million yen or less), or is a business operator whose obligation to pay consumption tax is not exempted, for taxable transfers, etc. of assets and specified taxable purchases in that taxable period, by the submission of a written notification under Article 9, paragraph (4), or under the provisions of Articles 10 through 12-4, the main clause of Article 9, paragraph (1) does not apply to taxable transfers, etc. of assets and specified taxable purchases in the taxable period of that trustee business operator that includes that first day.
受託事業者のその課税期間の初日において、当該受託事業者に係る法人課税信託等の固有事業者が、当該初日の属する当該固有事業者の課税期間（その基準期間における課税売上高が千万円以下である課税期間に限る。）の初日において適格請求書発行事業者である場合又は当該課税期間における課税資産の譲渡等及び特定課税仕入れにつき第九条第四項の規定による届出書の提出により、若しくは第十条から第十二条の四までの規定により消費税を納める義務が免除されない事業者である場合には、当該受託事業者の当該初日の属する課税期間における課税資産の譲渡等及び特定課税仕入れについては、第九条第一項本文の規定は、適用しない。
With respect to the taxable sales in the specified period prescribed in Article 9-2, paragraph (1) (or, where paragraph (3) of that Article applies, the total prescribed in that paragraph), the taxable sales in the base period for that business year prescribed in Article 11, paragraph (4), and the taxable sales in the taxable period prescribed in Article 30, paragraph (2) of an own-assets business operator or trustee business operator, notwithstanding Article 9-2, paragraph (2) or (3), Article 11, paragraph (4) or Article 30, paragraph (6), the taxable sales are, respectively, the amounts calculated as provided by Cabinet Order in accordance with paragraph (4) or (5) as corresponding to those amounts.
Article 37, paragraph (1) applies to the taxable period of a trustee business operator that includes the first day of that taxable period only in the case where, on that first day, the own-assets business operator of the trust subject to corporate taxation, etc. pertaining to that trustee business operator is a business operator to which Article 37, paragraph (1) applies for the taxable period of that own-assets business operator that includes that first day. In this case, in that paragraph, the phrase "business operator (" is deemed to be replaced with "trustee business operator (meaning a trustee business operator prescribed in Article 15, paragraph (3), and excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) on the first day of its taxable period, the own-assets business operator of the trust subject to corporate taxation, etc. pertaining to that trustee business operator (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1)) (meaning an own-assets business operator prescribed in paragraph (4) of that Article, and"; the phrase "to the district director having jurisdiction over its place for tax payment, for a taxable period in which its" is deemed to be replaced with "for a taxable period in which its"; the phrase "a written notification stating that it will be subject to the application of this paragraph, then, for each taxable period from the taxable period following the taxable period that includes the day on which the written notification was submitted (or, where the taxable period that includes the day on which the written notification was submitted is the taxable period that includes the day on which the business was commenced or any other taxable period specified by Cabinet Order, from that taxable period) onward (excluding a taxable period in which its taxable sales in the base period exceed 50 million yen and a taxable period pertaining to a corporate split, etc.)" is deemed to be replaced with "is a business operator to which this paragraph applies, then, for the taxable period of that trustee business operator that includes that first day"; and the phrase "that business operator" in the items of that paragraph is deemed to be replaced with "that trustee business operator".
受託事業者のその課税期間の初日において、当該受託事業者に係る法人課税信託等の固有事業者が、当該初日の属する当該固有事業者の課税期間につき第三十七条第一項の規定の適用を受ける事業者である場合に限り、当該受託事業者の当該初日の属する課税期間については、同項の規定を適用する。この場合において、同項中「事業者（」とあるのは「受託事業者（第十五条第三項に規定する受託事業者をいい、第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）のその課税期間の初日において、当該受託事業者に係る法人課税信託等（第十五条第一項に規定する法人課税信託等をいう。）の固有事業者（同条第四項に規定する固有事業者をいい、」と、「その納税地を所轄する税務署長にその」とあるのは「その」と、「この項の規定の適用を受ける旨を記載した届出書を提出した場合には、当該届出書を提出した日の属する課税期間の翌課税期間（当該届出書を提出した日の属する課税期間が事業を開始した日の属する課税期間その他の政令で定める課税期間である場合には、当該課税期間）以後の課税期間（その基準期間における課税売上高が五千万円を超える課税期間及び分割等に係る課税期間を除く。）」とあるのは「この項の規定の適用を受ける事業者である場合には、当該初日の属する当該受託事業者の課税期間」と、同項各号中「当該事業者」とあるのは「当該受託事業者」とする。
Where the own-assets business operator referred to in the preceding paragraph has become subject to the application of Article 37-2, paragraph (1) or (6) for the taxable period of that own-assets business operator that includes the first day prescribed in that paragraph (hereinafter in this paragraph referred to as the "own-assets taxable period"), the application of the preceding paragraph is as provided in the following items for the category of cases set forth in those items:
in the case where the own-assets taxable period is an elected disaster-affected taxable period prescribed in Article 37-2, paragraph (1) and approval under that paragraph has been obtained for that elected disaster-affected taxable period: the own-assets business operator is deemed to have been a business operator subject to the application of Article 37, paragraph (1) on the first day prescribed in the preceding paragraph;
in the case where the own-assets taxable period is a disaster-affected taxable period of discontinuance prescribed in Article 37-2, paragraph (6) and approval under that paragraph has been obtained for that disaster-affected taxable period of discontinuance: the own-assets business operator is deemed not to have been a business operator subject to the application of Article 37, paragraph (1) on the first day prescribed in the preceding paragraph.
For the application of Article 42 to a trustee business operator, a merger of trusts is deemed to be a merger, and the trustee business operator pertaining to the trust subject to corporate taxation, etc. that is the former trust involved in the merger of trusts is to be included in the merged corporation, and the trustee business operator pertaining to the trust subject to corporate taxation, etc. that is the new trust involved in the merger of trusts is to be included in the merging corporation.
The provisions of Article 9, paragraphs (4) through (9), Articles 10 through 12-4, Article 37, paragraphs (3) through (8), Article 37-2 and Articles 57 through 57-3 do not apply to a trustee business operator.
受託事業者については、第九条第四項から第九項まで、第十条から第十二条の四まで、第三十七条第三項から第八項まで、第三十七条の二及び第五十七条から第五十七条の三までの規定は、適用しない。
Where there are two or more trustees of a trust subject to corporate taxation, etc., the trust assets, etc. of each trustee pertaining to that trust subject to corporate taxation, etc. are deemed to be the trust assets, etc. of the trustee who presides over the trust affairs of that trust subject to corporate taxation, etc. (hereinafter in this Article referred to as the "presiding trustee"), and the provisions of this Act apply.
With respect to the consumption tax pertaining to the trust assets, etc. deemed under the preceding paragraph to be the trust assets, etc. of the presiding trustee, trustees other than the presiding trustee are liable for joint payment of that consumption tax.
For the application of the provisions of Article 43, paragraph (1) (Competent Agency for Collection of National Taxes) of the Act on General Rules for National Taxes where the consumption tax prescribed in the preceding paragraph is collected from a trustee other than the presiding trustee, in that paragraph, the phrase "The collection of a national tax" is deemed to be replaced with "The collection of consumption tax pertaining to the liability for joint payment prescribed in Article 15, paragraph (13) of the Consumption Tax Act of a trustee other than the presiding trustee prescribed in paragraph (12) of that Article (hereinafter in this paragraph referred to as the "presiding trustee") (hereinafter in this paragraph referred to as a "jointly liable trustee") of a trust subject to corporate taxation, etc. prescribed in paragraph (1) of that Article (Application of This Act to Trustees of Trusts Subject to Corporate Taxation, etc.)", and the phrase "the place for tax payment of the national tax" is deemed to be replaced with "the place for tax payment of that consumption tax or the place for tax payment of that consumption tax in the case where that jointly liable trustee had been the presiding trustee of that trust subject to corporate taxation, etc.".
前項に規定する消費税を主宰受託者以外の受託者から徴収する場合における国税通則法第四十三条第一項（国税の徴収の所轄庁）の規定の適用については、同項中「国税の徴収」とあるのは「消費税法第十五条第一項（法人課税信託等の受託者に関するこの法律の適用）に規定する法人課税信託等の同条第十二項に規定する主宰受託者（以下この項において「主宰受託者」という。）以外の受託者（以下この項において「連帯受託者」という。）の同条第十三項に規定する連帯納付の責任に係る消費税の徴収」と、「その国税の納税地」とあるのは「当該消費税の納税地又は当該連帯受託者が当該法人課税信託等の主宰受託者であつたとした場合における当該消費税の納税地」とする。
In addition to what is provided for in the preceding paragraphs, matters necessary for the calculation of the amount of consumption tax on purchases in the case where a merger or split of trusts subject to corporate taxation, etc. has taken place, and other matters necessary for the application of the provisions of this Act to a trustee business operator or an own-assets business operator, are specified by Cabinet Order.