Article 66Taxation on Associations or Foundations without Legal Personality, etc.
第六十六条（人格のない社団又は財団等に対する課税）
If property is given by gift or bequest to an association or foundation without legal personality for which a representative or administrator is prescribed, that association or foundation is deemed to be an individual and gift tax or inheritance tax is imposed on it. In this case, with regard to property acquired by gift, the total amount of gift tax calculated for each different donor, on the assumption that the property was acquired from only each one of those donors, is the amount of gift tax to be paid by that association or foundation.
代表者又は管理者の定めのある人格のない社団又は財団に対し財産の贈与又は遺贈があつた場合においては、当該社団又は財団を個人とみなして、これに贈与税又は相続税を課する。この場合においては、贈与により取得した財産について、当該贈与をした者の異なるごとに、当該贈与をした者の各一人のみから財産を取得したものとみなして算出した場合の贈与税額の合計額をもつて当該社団又は財団の納付すべき贈与税額とする。
The provisions of the preceding paragraph apply mutatis mutandis to the case where property is contributed for the purpose of establishing the association or foundation prescribed in that paragraph.
In the cases referred to in the preceding two paragraphs, with regard to the application of Article 1-3 or Article 1-4, the domicile of the association or foundation prescribed in paragraph (1) is deemed to be at the location of its principal business office or office.
The provisions of the preceding three paragraphs apply mutatis mutandis to the case where property is given by gift or bequest to a corporation with no provision for equity interests and it is found that, by that gift or bequest, the burden of inheritance tax or gift tax on a relative of the person who made that gift or bequest or other person who has a special relationship prescribed in Article 64, paragraph (1) with any of these persons would be unjustly decreased. In this case, the phrase "an association or foundation without legal personality for which a representative or administrator is prescribed" in paragraph (1) is deemed to be replaced with "a corporation with no provision for equity interests", the phrase "that association or foundation" with "that corporation", and the phrase "association or foundation" in paragraphs (2) and (3) with "corporation with no provision for equity interests".
If paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (2)) or the preceding paragraph applies, with regard to the amount of gift tax or inheritance tax imposed by those provisions on the association or foundation set forth in paragraph (1) or (2) or the corporation with no provision for equity interests set forth in the preceding paragraph, an amount equivalent to the amount of corporation tax and other taxes to be imposed on those associations or foundations or that corporation with no provision for equity interests is deducted, as provided by Cabinet Order.
The determination of whether it is found that the burden of inheritance tax or gift tax would be unjustly decreased as referred to in paragraph (4), and other particulars necessary for the application of that paragraph are specified by Cabinet Order.