A trust specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xi) (Meaning of Jointly Managed Trust) of the Act is a trust in the case where, at the time the trust takes effect, all of the settlors of the trust (including persons expected to become settlors of the trust; hereinafter the same applies in this paragraph) are one of the settlors (hereinafter in this paragraph referred to as the "settlor used for the test") and the persons listed in the following items (excluding the case where all of the settlors of the trust entrust to the trust only assets belonging to trust property).
法第二条第一項第十一号（合同運用信託の意義）に規定する政令で定める信託は、信託の効力が生じた時において、当該信託の委託者（当該信託の委託者となると見込まれる者を含む。以下この項において同じ。）の全部が委託者の一人（以下この項において「判定対象委託者」という。）及び次に掲げる者である場合（当該信託の委託者の全部が信託財産に属する資産のみを当該信託に信託する場合を除く。）における当該信託とする。
The following individuals:
次に掲げる個人
A relative of that settlor used for the test;
当該判定対象委託者の親族
A person who has not filed a notification of marriage with that settlor used for the test but is in circumstances equivalent to a de facto marital relationship;
当該判定対象委託者と婚姻の届出をしていないが事実上婚姻関係と同様の事情にある者
An employee of that settlor used for the test;
当該判定対象委託者の使用人
A person other than those listed in (a) through (c) who maintains their livelihood by money or other assets received from that settlor used for the test;
イからハまでに掲げる者以外の者で当該判定対象委託者から受ける金銭その他の資産によつて生計を維持しているもの
A relative of the persons listed in (b) through (d) who shares a livelihood with those persons;
ロからニまでに掲げる者と生計を一にするこれらの者の親族
That other person, in the case where there is a relationship between that settlor used for the test and another person in which either one of them (where that person is an individual, including an individual who has a special relationship prescribed in Article 4, paragraph (1) (Scope of Related Parties of a Family Company) of the Order for the Enforcement of the Corporation Tax Act (Cabinet Order No. 97 of 1965) with that person) directly or indirectly controls the other (limited to a corporation);
当該判定対象委託者と他の者との間にいずれか一方の者（当該者が個人である場合には、これと法人税法施行令（昭和四十年政令第九十七号）第四条第一項（同族関係者の範囲）に規定する特殊の関係のある個人を含む。）が他方の者（法人に限る。）を直接又は間接に支配する関係がある場合における当該他の者
That other person, in the case where there is a relationship between that settlor used for the test and another person (limited to a corporation) in which the same person (where that person is an individual, including an individual who has a special relationship prescribed in Article 4, paragraph (1) of the Order for the Enforcement of the Corporation Tax Act with that person) directly or indirectly controls both that settlor used for the test and that other person.
当該判定対象委託者と他の者（法人に限る。）との間に同一の者（当該者が個人である場合には、これと法人税法施行令第四条第一項に規定する特殊の関係のある個人を含む。）が当該判定対象委託者及び当該他の者を直接又は間接に支配する関係がある場合における当該他の者
The relationship of direct or indirect control prescribed in the preceding paragraph, item (ii) or (iii) means a relationship between one person and another person in which that other person falls under any of the following corporations.
That corporation, in the case where that one person controls a corporation (meaning the case of controlling a corporation prescribed in Article 14-2, paragraph (2), item (i) (Trusts for Which the Settlors Are Not Substantially Numerous) of the Order for the Enforcement of the Corporation Tax Act);
当該一方の者が法人を支配している場合（法人税法施行令第十四条の二第二項第一号（委託者が実質的に多数でない信託）に規定する法人を支配している場合をいう。）における当該法人
That other corporation, in the case where a corporation set forth in the preceding item or the following item, or that one person and a corporation set forth in the preceding item or the following item, control another corporation (meaning the case of controlling another corporation prescribed in Article 14-2, paragraph (2), item (ii) of the Order for the Enforcement of the Corporation Tax Act);
That other corporation, in the case where a corporation set forth in the preceding item, or that one person and a corporation set forth in that item, control another corporation (meaning the case of controlling another corporation prescribed in Article 14-2, paragraph (2), item (iii) of the Order for the Enforcement of the Corporation Tax Act).
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settlor used for the testmachine translation
「判定対象委託者」
One settlor of a trust against whom this paragraph tests the others: where, when the trust takes effect, its settlors are only that settlor and persons related to them (relatives, a partner in an unregistered marriage, employees, dependants and corporations in a control relationship with them), the trust is one of those Article 2, paragraph (1), item (xi) of the Income Tax Act leaves out of jointly operated trusts as not really having many settlors.
Short name set inArticle 2-2, paragraph (1)· applies only in this paragraph