Article 24-2Application, etc. of the Provisions of This Section to Trustees of Trusts Subject to Corporate Taxation
第二十四条の二（法人課税信託の受託者に関するこの節の規定の適用等）
A trustee of a trust subject to corporate taxation is deemed to be a separate person for each of the trust assets and liabilities of each trust subject to corporate taxation (meaning assets and liabilities belonging to the trust property and income and expenses attributable to that trust property; the same applies hereinafter in this paragraph and the following paragraph) and the personal assets and other holdings (meaning assets and liabilities, and income and expenses, other than the trust assets and liabilities of a trust subject to corporate taxation; the same applies in the following paragraph), and the provisions of this Section (excluding the preceding Article, the following Article, Article 24-3, Article 25, Articles 27 through 31, Article 52, Article 53, paragraph (31), Article 53-3, Article 54, Article 62, Division 3 of Subsection 3, Article 71-16, Division 3 of Subsection 4, Article 71-37, Division 3 of Subsection 5, Article 71-57 and Division 3 of Subsection 6; the same applies in paragraphs (3) through (5)) and Chapter V, Section 2 (excluding Articles 739-5 and 739-6; the same applies in paragraph (3)) apply.
法人課税信託の受託者は、各法人課税信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項及び次項において同じ。）及び固有資産等（法人課税信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。同項において同じ。）ごとに、それぞれ別の者とみなして、この節（前条、次条、第二十四条の三、第二十五条、第二十七条から第三十一条まで、第五十二条、第五十三条第三十一項、第五十三条の三、第五十四条、第六十二条、第三款第三目、第七十一条の十六、第四款第三目、第七十一条の三十七、第五款第三目、第七十一条の五十七及び第六款第三目を除く。第三項から第五項までにおいて同じ。）及び第五章第二節（第七百三十九条の五及び第七百三十九条の六を除く。第三項において同じ。）の規定を適用する。
In a case as referred to in the preceding paragraph, trust assets and liabilities 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.
The provisions of Article 6-3 of the Income Tax Act apply mutatis mutandis where the provisions of the preceding two paragraphs are applied in the provisions of this Section relating to individual prefectural inhabitant tax and in the provisions of Chapter V, Section 2.
The provisions of Article 4-3 of the Corporation Tax Act apply mutatis mutandis to the case where the provisions of paragraphs (1) and (2) are applied under the provisions of this Section concerning corporate prefectural inhabitant tax.
Where the provisions of this Section are applied to the trustee of a trust subject to corporate taxation pursuant to paragraph (1), paragraph (2) or the preceding paragraph, the terms listed in the middle column of the following table in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table, respectively.
| Article 23, paragraph (1), item (iv)-2, (a) | that paragraph | Article 53, paragraph (1) of the trustee corporation in its own capacity relating to that corporation (meaning a corporation that is the trustee of a trust subject to corporate taxation, in the case where the provisions of this Section are applied to that corporation, pursuant to Article 24-2, paragraphs (1) and (2), as the person to whom the personal assets and other holdings prescribed in paragraph (1) of that Article relating to that trust subject to corporate taxation belong; the same applies hereinafter in this Section) |
| Article 23, paragraph (1), item (iv)-2, (b) | Cabinet Order | Cabinet Order of the trustee corporation in its own capacity relating to that corporation |
| Article 23, paragraph (1), item (iv)-2, (c) | net assets amount | net assets amount of the trustee corporation in its own capacity relating to that corporation |
| the table in Article 52, paragraph (1) | the amount of stated capital, etc. | the amount of stated capital, etc. of the trustee corporation in its own capacity relating to that corporation |
| Article 52, paragraph (2), item (i) | that corporation | the trustee corporation in its own capacity relating to that corporation |
| Article 52, paragraph (2), item (ii) | that corporation | the trustee corporation in its own capacity relating to that corporation |
| Article 52, paragraphs (4) and (5) | the amount of stated capital, etc. of a corporation listed in paragraph (2), item | the amount of stated capital, etc. of the trustee corporation in its own capacity relating to a corporation listed in paragraph (2), item |
| Article 53, paragraph (1) | the per capita levy amount | if the corporation is a trustee corporation in its own capacity, the per capita levy amount to be paid by the trustee of the trust subject to corporate taxation relating to that trustee corporation in its own capacity |
| the location of the offices, places of business or dormitories, etc. | the location of the offices, places of business or dormitories, etc. (if the corporation is a trustee corporation in its own capacity, all offices, places of business, or dormitories, etc. possessed by the trustee of the trust subject to corporate taxation relating to that trustee corporation in its own capacity; the same applies hereinafter in this paragraph and the following paragraph) | |
| and per capita levy amount | and, if the corporation is a trustee corporation in its own capacity, the per capita levy amount | |
| Article 53, paragraph (2) | the per capita levy amount | if the corporation is a trustee corporation in its own capacity, the per capita levy amount to be paid by the trustee of the trust subject to corporate taxation relating to that trustee corporation in its own capacity |
| Article 53, paragraph (60) | A corporation that is under the obligation | A trustee corporation in its own capacity that is under the obligation |
| a corporation | a trustee corporation in its own capacity | |
| of that corporation | possessed by the trustee of the trust subject to corporate taxation relating to the trustee corporation in its own capacity | |
| Article 57, paragraph (1) | the amount obtained by adding the per capita levy amount to it | the corporation tax levy amount thus calculated (if the corporation is a trustee corporation in its own capacity, the amount obtained by adding to it the per capita levy amount to be paid by the trustee of the trust subject to corporate taxation relating to that trustee corporation in its own capacity) |
第一項、第二項又は前項の規定により、法人課税信託の受託者についてこの節の規定を適用する場合には、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
| 第二十三条第一項第四号の二イ | 同項 | 当該法人に係る固有法人（法人課税信託の受託者である法人について、第二十四条の二第一項及び第二項の規定により、当該法人課税信託に係る同条第一項に規定する固有資産等が帰属する者としてこの節の規定を適用する場合における当該受託者である法人をいう。以下この節において同じ。）の第五十三条第一項 |
| 第二十三条第一項第四号の二ロ | 政令 | 当該法人に係る固有法人の政令 |
| 第二十三条第一項第四号の二ハ | 純資産額 | 当該法人に係る固有法人の純資産額 |
| 第五十二条第一項の表 | 資本金等の額が | 当該法人に係る固有法人の資本金等の額が |
| 第五十二条第二項第一号 | 当該法人 | 当該法人に係る固有法人 |
| 第五十二条第二項第二号 | 当該法人 | 当該法人に係る固有法人 |
| 第五十二条第四項及び第五項 | ）の資本金等の額 | ）に係る固有法人の資本金等の額 |
| 第五十三条第一項 | 法人にあつては均等割額 | 法人が固有法人である場合には当該固有法人に係る法人課税信託の受託者が納付すべき均等割額 |
| 寮等所在地 | 寮等（当該法人が固有法人である場合には、当該固有法人に係る法人課税信託の受託者の有する全ての事務所、事業所又は寮等。以下この項及び次項において同じ。）所在地 | |
| 及び均等割額 | 及び当該法人が固有法人である場合には均等割額 | |
| 第五十三条第二項 | 均等割額 | 当該法人が固有法人である場合には当該固有法人に係る法人課税信託の受託者が納付すべき均等割額 |
| 第五十三条第六十項 | 法人又は | 固有法人又は |
| 法人は | 固有法人は | |
| 法人の | 固有法人に係る法人課税信託の受託者の有する | |
| 第五十七条第一項 | 法人税割額を算定して、これに均等割額を加算した額 | 算定した法人税割額（当該法人が固有法人である場合には、これに当該固有法人に係る法人課税信託の受託者が納付すべき均等割額を加算した額） |
In addition to what is provided for in the preceding paragraphs, matters necessary for the application of the provisions of this Section and Chapter V, Section 2 to the trustee of a trust subject to corporate taxation or a beneficiary of that trust are specified by Cabinet Order.
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trust subject to corporate taxationmachine translation
「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 24, paragraph (1), item (iv-2)· applies only in this section
trust assets and liabilitiesmachine translation
「信託資産等」
The assets and liabilities belonging to trust property (信託財産), together with the income and expenses attributed to that property.
Defined inArticle 24-2, paragraph (1)· applies only in this paragraph and in Article 24-2, paragraph (2)
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 taxed as a corporation (法人課税信託) other than the trust assets, etc. (信託資産等) of such trusts; the trustee is treated as a separate person for these and for each trust.
Defined inArticle 24-2, paragraph (1)· applies only in this provision and in Article 24-2, paragraph (2)
trustee corporation in its own capacitymachine translation
「固有法人」
The trustee of a trust taxed as a corporation (法人課税信託) — a corporation, or under Article 72-2-2 an individual where the trustee is one — in its capacity as the person to whom its own assets, etc. (固有資産等), those outside the trust, are attributed under paragraphs 1 and 2 of Article 24-2, 294-2 or 72-2-2.
Defined inArticle 24-2, paragraph (5)· applies only in this section