Article 72-2-2Application of the Provisions of This Section Concerning Trustees of Trusts Subject to Corporate Taxation
第七十二条の二の二（法人課税信託の受託者に関するこの節の規定の適用）
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 the assets and liabilities belonging to the trust property and the income and expenses attributable to that trust property; the same applies hereinafter in this paragraph through paragraph (3)) and the personal assets and other holdings (meaning the assets and liabilities and the income and expenses other than the trust assets and liabilities of trusts subject to corporate taxation; the same applies in the following paragraph and paragraph (7)), and the provisions of this Section (excluding the preceding Article, the following Article, Article 72-3, Article 72-4, paragraph (1), Article 72-8 through Article 72-11, Article 72-37, Article 72-38, Article 72-49, Article 72-49-3, Article 72-49-10, Article 72-56, Article 72-57, Article 72-60, Article 72-64 and Subsection 4; the same applies in paragraphs (3) through (5), (7) and (8)) 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。以下この項から第三項までにおいて同じ。）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。次項及び第七項において同じ。）ごとに、それぞれ別の者とみなして、この節（前条、次条、第七十二条の三、第七十二条の四第一項、第七十二条の八から第七十二条の十一まで、第七十二条の三十七、第七十二条の三十八、第七十二条の四十九、第七十二条の四十九の三、第七十二条の四十九の十、第七十二条の五十六、第七十二条の五十七、第七十二条の六十、第七十二条の六十四及び第四款を除く。第三項から第五項まで、第七項及び第八項において同じ。）の規定を適用する。
In a case as referred to in the preceding paragraph, the trust assets and liabilities of each trust subject to corporate taxation and the personal assets and other holdings of the trustee 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 4-3 of the Corporation Tax Act apply mutatis mutandis where the provisions of the preceding two paragraphs are applied in this Section with respect to a trustee corporation (meaning, with respect to a corporation that is the trustee of a trust subject to corporate taxation (or, where that trustee is an individual, that individual), the corporation that is that trustee in the case where the provisions of this Section are applied, pursuant to the preceding two paragraphs, to it as the person to whom the trust assets and liabilities relating to that trust subject to corporate taxation belong; the same applies hereinafter in this Section) or a beneficiary of a trust subject to corporate taxation.
The provisions of Article 4-4 and Article 152, paragraph (3) of the Corporation Tax Act apply mutatis mutandis where the provisions of paragraphs (1) and (2) are applied in the provisions of this Section concerning enterprise tax on business conducted by corporations.
The provisions of Article 6-3 of the Income Tax Act apply mutatis mutandis where the provisions of paragraphs (1) and (2) are applied in the provisions of this Section concerning enterprise tax on business conducted by individuals.
A prefecture may not impose the value-added levy or the capital levy on a corporation that is listed in paragraph (1), item (i), (a) or item (iii), (a) of the preceding Article and is a trustee corporation.
A prefecture may not impose enterprise tax on business conducted by individuals on a deemed taxable corporation that is a trustee corporation, or enterprise tax on business conducted by corporations on a deemed taxable corporation that is a trustee corporation in its own capacity (meaning, with respect to a corporation that is the trustee of a trust subject to corporate taxation (or, where that trustee is an individual, that individual), the corporation that is that trustee in the case where the provisions of this Section are applied, pursuant to paragraphs (1) and (2), to it as the person to whom the personal assets and other holdings relating to that trust subject to corporate taxation belong; the same applies hereinafter in this Section).
Where the provisions of this Section are applied to a trustee of a trust subject to corporate taxation pursuant to paragraphs (1) through (4), the phrases 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 phrases listed in the right-hand column of that table, respectively.
| Article 72-5, paragraph (2), Article 72-13, paragraph (3) and Article 72-26, paragraph (11) | association or foundation without juridical personality | association or foundation without juridical personality that is a trustee corporation in its own capacity |
| Article 72-24-4, Article 72-24-7, paragraph (1), item (i), Article 72-25, paragraphs (8) and (11), Article 72-26, paragraph (9), Article 72-38-2, paragraphs (1) and (6), and Article 72-41-2, paragraph (1) | corporations listed | corporations listed that are trustee corporations in their own capacity |
| Article 72-24-7, paragraph (1), item (iii) | other corporation | other corporation (including a corporation listed in Article 72-2, paragraph (1), item (i), (a) that is a trustee corporation) |
| Article 72-24-7, paragraph (3), item (i) | the total of the following amounts | the total of the following amounts (for a trustee corporation, the amount set forth in (a)) |
| Article 72-24-7, paragraph (5) | corporation that | trustee corporation and trustee corporation in its own capacity that conducts business by establishing an office or place of business in three or more prefectures, that |
| Article 72-24-7, paragraph (5), item (ii) | corporation other than a special corporation | corporation other than a special corporation (including a corporation listed in Article 72-2, paragraph (1), item (i), (a) that is a trustee corporation) |
| Article 72-25, paragraph (1) | corporation listed in Article 72-2, paragraph (1), item (i), (a) | corporation listed in Article 72-2, paragraph (1), item (i), (a) that is a trustee corporation in its own capacity |
| income levy of a corporation listed in (b) of that item | income levy of a corporation listed in (b) of that item (including a corporation listed in (a) of that item that is a trustee corporation) | |
| a corporation conducting a business listed in item (ii) of that paragraph | a corporation conducting a business listed in item (ii) of that paragraph (including a corporation listed in item (iii), (a) of that paragraph that is a trustee corporation) | |
| corporation listed in item (iii), (a) of that paragraph | corporation listed in item (iii), (a) of that paragraph that is a trustee corporation in its own capacity | |
| Article 72-25, paragraph (9) | corporation | corporation (including a corporation listed in (a) of that item that is a trustee corporation) |
| Article 72-25, paragraph (10) | corporation | corporation (including a corporation listed in item (iii), (a) of that paragraph that is a trustee corporation) |
| Article 72-26, paragraph (1) | that corporation ( | that corporation (limited to a trustee corporation in its own capacity, and |
| Article 72-26, paragraphs (8) and (10) | corporation listed in Article 72-2, paragraph (1), item (i), (a) | corporation listed in Article 72-2, paragraph (1), item (i), (a) that is a trustee corporation in its own capacity |
| Article 72-34 | (b) (excluding | (b) (including a corporation listed in (a) of that item that is a trustee corporation, and excluding |
第一項から第四項までの規定により、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。
| 第七十二条の五第二項、第七十二条の十三第三項及び第七十二条の二十六第十一項 | 人格のない社団等 | 人格のない社団等で固有法人であるもの |
| 第七十二条の二十四の四、第七十二条の二十四の七第一項第一号、第七十二条の二十五第八項及び第十一項、第七十二条の二十六第九項、第七十二条の三十八の二第一項及び第六項並びに第七十二条の四十一の二第一項 | 掲げる法人 | 掲げる法人で固有法人であるもの |
| 第七十二条の二十四の七第一項第三号 | その他の法人 | その他の法人（第七十二条の二第一項第一号イに掲げる法人で受託法人であるものを含む。） |
| 第七十二条の二十四の七第三項第一号 | 合計額 | 合計額（受託法人であるものにあつては、イに掲げる金額） |
| 第七十二条の二十四の七第五項 | 法人で | 受託法人及び三以上の道府県において事務所又は事業所を設けて事業を行う固有法人で |
| 第七十二条の二十四の七第五項第二号 | 特別法人以外の法人 | 特別法人以外の法人（第七十二条の二第一項第一号イに掲げる法人で受託法人であるものを含む。） |
| 第七十二条の二十五第一項 | 第七十二条の二第一項第一号イに掲げる法人 | 第七十二条の二第一項第一号イに掲げる法人で固有法人であるもの |
| 同号ロに掲げる法人の所得割 | 同号ロに掲げる法人（同号イに掲げる法人で受託法人であるものを含む。）の所得割 | |
| 同項第二号に掲げる事業を行う法人 | 同項第二号に掲げる事業を行う法人（同項第三号イに掲げる法人で受託法人であるものを含む。） | |
| 同項第三号イに掲げる法人 | 同項第三号イに掲げる法人で固有法人であるもの | |
| 第七十二条の二十五第九項 | 法人 | 法人（同号イに掲げる法人で受託法人であるものを含む。） |
| 第七十二条の二十五第十項 | 法人 | 法人（同項第三号イに掲げる法人で受託法人であるものを含む。） |
| 第七十二条の二十六第一項 | 当該法人（ | 当該法人（固有法人に限り、 |
| 第七十二条の二十六第八項及び第十項 | 第七十二条の二第一項第一号イに掲げる法人 | 第七十二条の二第一項第一号イに掲げる法人で固有法人であるもの |
| 第七十二条の三十四 | 法人（ | 法人（同号イに掲げる法人で受託法人であるものを含み、 |
In addition to what is provided for in the preceding paragraphs, matters necessary for the application of the provisions of this Section to the trustee or beneficiary of a trust subject to corporate taxation are specified by Cabinet Order.
Read this with the articles around it
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 72-2, paragraph (4)· applies only in this section
deemed taxable corporationmachine translation
「みなし課税法人」
An individual who takes on a trust taxed as a corporation (法人課税信託) and who, in the section on enterprise tax (事業税), is treated as a corporation and charged the enterprise tax on corporations' businesses on top of that on individuals' businesses.
Short name set inArticle 72-2, paragraph (5)· 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 72-2-2, paragraph (1)· applies only in this paragraph and in Article 72-2-2, paragraphs (2) and (3)
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 72-2-2, paragraph (1)· applies only in this provision and in Article 72-2-2, paragraphs (2) and (7)
trustee corporationmachine translation
「受託法人」
In the section on enterprise tax (事業税), the trustee of a trust taxed as a corporation (法人課税信託) — a corporation, or an individual where the trustee is one — in its capacity as the person to whom paragraphs 1 and 2 of Article 72-2-2 attribute that trust's trust assets, etc. (信託資産等).
Defined inArticle 72-2-2, paragraph (3)· applies only in this section
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 72-2-2, paragraph (7)· applies only in this section
special corporationmachine translation
「特別法人」
In Article 72-24-7, paragraph 1, item 2 and the items of paragraph 5, the corporations listed in paragraph 7 — among them agricultural, consumer, fishery and forest owners' cooperatives and their federations (with some exceptions), small and medium-sized enterprise cooperatives other than enterprise associations, shinkin banks and labour banks, the Norinchukin Bank (農林中央金庫), medical corporations (医療法人) and federations of workers' cooperatives — whose enterprise tax (事業税) rates those provisions set.
Defined inArticle 72-24-7, paragraph (7)