Article 6-2Application of This Act to Trustees of Trusts Subject to Corporate Taxation
第六条の二（法人課税信託の受託者に関するこの法律の適用）
The trustee of a Trust Subject to Corporate Taxation is deemed to be one person in respect of trust assets and other holdings of the Trust Subject to Corporate Taxation (meaning trust property assets and liabilities as well as proceeds and expenses attributable to trust property; hereinafter the same applies in this Chapter) and a different person in respect of personal assets and other holdings (meaning assets and liabilities, as well as proceeds and expenses, which are other than the trust assets and other holdings of a Trust Subject to Corporate Taxation; the same applies in the following Article), and the provisions of this Act (other than the preceding Chapter (Tax Payment Obligations), Chapter V (Locality for Paying Taxes), and Part VI (Penal Provisions); the same applies in the following Article) apply.
In a case as referred to in the preceding paragraph, trust assets and other holdings of a Trust Subject to Corporate Taxation and the trustee's personal assets and other holdings are separately attributed to each of the persons deemed to be different from one another pursuant to the provisions of that paragraph.
Trust Subject to Corporate Taxation
「法人課税信託」
A trust subject to corporate taxation as defined in Article 2, item (xxix)-2 of the Corporation Tax Act (Act No. 34 of 1965).
Defined inArticle 2, paragraph (1), item (viii-3)· applies throughout the law
trust assets and liabilitiesmachine translation
「信託資産等」
The assets and liabilities belonging to trust property, together with the income and expenses attributed to that property.
Defined inArticle 6-2, paragraph (1)· applies only in this chapter
personal assets and other holdingsmachine translation
「固有資産等」
The assets and liabilities, and income and expenses, of the trustee of a trust subject to corporate taxation (法人課税信託) that do not belong to the trust assets (信託資産等) of any such trust; Article 6-2 treats the trustee as a separate person for these and for each such trust.
Defined inArticle 6-2, paragraph (1)· applies only in this provision and in Article 6-2, paragraph (2)