第三章 所得の帰属に関する通則
Chapter III General Rules on Attribution of Income
第五十二条（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属）
Article 52Attribution of Trust Property Assets and Liabilities and of Proceeds and Expenses Attributable to Trust Property
The authority specified by Cabinet Order prescribed in Article 13, paragraph (2) (Attribution of Trust Property Assets and Liabilities and of Proceeds and Expenses Attributable to Trust Property) of the Act is the authority to modify the trust, limited to where it is clear that doing so does not contravene the purpose of the trust.
法第十三条第二項（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属）に規定する政令で定める権限は、信託の目的に反しないことが明らかである場合に限り信託の変更をすることができる権限とする。
The authority to modify a trust prescribed in Article 13, paragraph (2) of the Act is to include the authority to modify the trust by agreement with another person.
法第十三条第二項に規定する信託の変更をする権限には、他の者との合意により信託の変更をすることができる権限を含むものとする。
A person who has the right to receive the delivery of trust property that is subject to a suspensive condition is deemed to fall under a person who is to receive the delivery of trust property prescribed in Article 13, paragraph (2) of the Act.
停止条件が付された信託財産の給付を受ける権利を有する者は、法第十三条第二項に規定する信託財産の給付を受けることとされている者に該当するものとする。
In the application of Article 13, paragraph (1) of the Act where there are two or more beneficiaries prescribed in Article 13, paragraph (1) of the Act (including persons deemed to be beneficiaries prescribed in paragraph (1) of that Article pursuant to paragraph (2) of that Article; the same applies hereinafter in this paragraph), all of the assets and liabilities belonging to the trust property of the trust set forth in that paragraph are to be held by each beneficiary in accordance with the content of the rights that the beneficiary holds, and all of the proceeds and expenses attributable to that trust property are to be attributed to each beneficiary in accordance with the content of the rights that the beneficiary holds.
The contracts concerning retirement pensions prescribed in Article 13, paragraph (3), item (ii) of the Act that are specified by Cabinet Order are the following contracts:
法第十三条第三項第二号に規定する退職年金に関する契約で政令で定めるものは、次に掲げる契約とする。
an employees' pension fund contract prescribed in Article 156-2, item (x) (Meaning of Terms) of the Order for the Enforcement of the Corporation Tax Act;
法人税法施行令第百五十六条の二第十号（用語の意義）に規定する厚生年金基金契約
the contract listed in Article 9-4, item (i) (Contracts Concerning the Management and Investment of Employees' Pension Insurance Benefit Reserve Funds, etc. and Retirement, etc. Pension Benefit Reserve Funds, etc.) of the Order for Enforcement of the National Public Officers Mutual Aid Association Act (Cabinet Order No. 207 of 1958) that pertains to the business listed in Article 21, paragraph (2), item (ii) (Establishment and Business) of the National Public Officers Mutual Aid Association Act;
国家公務員共済組合法第二十一条第二項第二号（設立及び業務）に掲げる業務に係る国家公務員共済組合法施行令（昭和三十三年政令第二百七号）第九条の四第一号（厚生年金保険給付積立金等及び退職等年金給付積立金等の管理及び運用に関する契約）に掲げる契約
the contract listed in Article 16-3, item (i) (Contracts Concerning the Investment of Funds) of the Order for Enforcement of the Local Public Officers, etc. Mutual Aid Association Act (Cabinet Order No. 352 of 1962) (including where applied mutatis mutandis pursuant to Article 20 (Provisions Applied Mutatis Mutandis) of that Order) that pertains to the business of accumulating the retirement, etc. pension benefit association reserve funds prescribed in Article 3-2, paragraph (1), item (iii) (Business of Associations) of the Local Public Officers, etc. Mutual Aid Association Act;
地方公務員等共済組合法第三条の二第一項第三号（組合の業務）に規定する退職等年金給付組合積立金の積立ての業務に係る地方公務員等共済組合法施行令（昭和三十七年政令第三百五十二号）第十六条の三第一号（資金の運用に関する契約）（同令第二十条（準用規定）において準用する場合を含む。）に掲げる契約
the contract listed in Article 16-3, item (i) of the Order for Enforcement of the Local Public Officers, etc. Mutual Aid Association Act as applied mutatis mutandis pursuant to Article 21-3 (Provisions Applied Mutatis Mutandis) of that Order, that pertains to the business concerning the affairs of managing and investing the retirement, etc. pension benefit adjustment reserve funds prescribed in Article 38-2, paragraph (2), item (iv) (Pension Fund Association for Local Government Officials) of the Local Public Officers, etc. Mutual Aid Association Act; and
地方公務員等共済組合法第三十八条の二第二項第四号（地方公務員共済組合連合会）に規定する退職等年金給付調整積立金の管理及び運用に関する事務に係る業務に係る地方公務員等共済組合法施行令第二十一条の三（準用規定）において準用する同令第十六条の三第一号に掲げる契約
a trust contract pertaining to the business listed in Article 23, paragraph (1), item (viii) (Business) of the Act on the Promotion and Mutual Aid Corporation for Private Schools of Japan (Act No. 48 of 1997).
日本私立学校振興・共済事業団法（平成九年法律第四十八号）第二十三条第一項第八号（業務）に掲げる業務に係る信託の契約