The beneficial interests specified by Cabinet Order prescribed in Article 11, paragraph (3) (Nontaxability of Public Corporations and Charitable Trusts) of the Act are the following beneficial interests:
a beneficial interest in a Loan Trust;
貸付信託の受益権
a beneficial interest in a Bond Investment Trust;
公社債投資信託の受益権
a beneficial interest in a Bond-Based Investment Trust;
公社債等運用投資信託の受益権
a bond-type beneficial interest prescribed in Article 6-3, item (iv) (Application of This Act to Trust Corporations) of the Act.
法第六条の三第四号（受託法人等に関するこの法律の適用）に規定する社債的受益権
Read this with the articles around it
public corporation, etc.machine translation
「公共法人等」
A domestic corporation listed in Appended Table 1 of the Income Tax Act, as Article 11, paragraph (1) of that Act refers to it, whose interest, dividends and similar income are not subject to income tax.
Short name set inArticle 51, paragraph (1), item (i)· applies only in this article and in Articles 51-2 to 51-4
public interest trust, etc.machine translation
「公益信託等」
A public interest trust (公益信託) or a participant protection trust (加入者保護信託) as defined in Article 2, paragraph (11) of the Act on Book-Entry Transfer of Corporate Bonds and Shares, as Article 11, paragraph (2) of the Income Tax Act refers to them.
Short name set inArticle 51, paragraph (1), item (i)· applies only in this article and in Articles 51-2 to 51-4