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Article 294-2-2Persons Liable for Municipal Inhabitant Tax Where the Person to Whom Income Belongs Is a Nominal Holder
第二百九十四条の二の二（収益の帰属する者が名義人である場合における市町村民税の納税義務者）
Where the person to whom income arising from assets or a business is deemed legally to belong is a mere nominal holder and does not enjoy that income, and a person other than that person enjoys that income, municipal inhabitant tax on that income is to be imposed on the person who enjoys the income.
資産又は事業から生ずる収益が法律上帰属するとみられる者が単なる名義人であつて、当該収益を享受せず、その者以外の者が当該収益を享受する場合においては、当該収益に係る市町村民税は、当該収益を享受する者に課するものとする。
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