Article 7Application of This Chapter to Trustees of Trusts Subject to Corporate Taxation, etc.
第七条（法人課税信託の受託者等に対するこの章の適用）
An association or foundation without juridical personality is deemed to be a corporation, and the provisions of this Chapter apply.
人格のない社団等は、法人とみなして、この章の規定を適用する。
The trustee of a trust subject to corporate taxation as prescribed in Article 2, paragraph (1), item (viii)-3 of the Income Tax Act (hereinafter referred to as a "trust subject to corporate taxation" in this paragraph) is deemed to be a different person for the trust assets and other holdings of each trust subject to corporate taxation and for its personal assets and other holdings, as prescribed in Article 6-2, paragraph (1) of that Act, respectively, and the provisions of this Chapter (excluding the following Article, Article 11, and Section 6) apply.
所得税法第二条第一項第八号の三に規定する法人課税信託（以下この項において「法人課税信託」という。）の受託者は、各法人課税信託の同法第六条の二第一項に規定する信託資産等及び固有資産等ごとに、それぞれ別の者とみなして、この章（次条、第十一条及び第六節を除く。）の規定を適用する。
The provisions of Article 6-2, paragraph (2) and Article 6-3 of the Income Tax Act apply mutatis mutandis in the case where the provisions of the preceding paragraph apply.
所得税法第六条の二第二項及び第六条の三の規定は、前項の規定を適用する場合について準用する。