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Article 72-2-3Persons Liable for Enterprise Tax Where the Person to Whom Profits Belong Is a Nominal Holder
第七十二条の二の三（収益の帰属する者が名義人である場合における事業税の納税義務者）
Where the person to whom profits arising from assets or business are deemed legally to belong is a mere nominal holder and does not enjoy those profits, and a person other than that person enjoys those profits, enterprise tax on those profits is to be imposed on the person who enjoys them.
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、当該収益に係る事業税は、当該収益を享受する者に課するものとする。
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