別表第一に掲げる内国法人が支払を受ける第百七十四条各号（内国法人に係る所得税の課税標準）に掲げる利子等、配当等、給付補塡金、利息、利益、差益及び利益の分配（貸付信託の受益権の収益の分配にあつては、当該内国法人が当該受益権を引き続き所有していた期間に対応する部分の額として政令で定めるところにより計算した金額に相当する部分に限る。）については、所得税を課さない。
Income taxes are not imposed on interest and similar income, dividends and similar income, compensation for periodic deposits, finance charges, profits, margin profits, and distributions of proceeds set forth in the items of Article 174 (Tax Base for a Domestic Corporation's Income Taxes) paid to a Domestic Corporation as set forth in Appended Table I (as regards distributions of proceeds from a beneficial interest in a Loan Trust, the non-imposition of income taxes is limited to the part equivalent to the amount of monies calculated pursuant to Cabinet Order as coming from a period during which the Domestic Corporation continuously held the beneficial interest).
公益信託に関する法律（令和六年法律第三十号）第二条第一項第一号（定義）に規定する公益信託（第五十九条第一項第一号（贈与等の場合の譲渡所得等の特例）、第六十条第一項第一号（贈与等により取得した資産の取得費等）、第六十条の二第六項（国外転出をする場合の譲渡所得等の特例）、第六十条の三第六項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）、第六十七条の三第十項（信託に係る所得の金額の計算）及び第七十八条第二項第四号（寄附金控除）において「公益信託」という。）又は社債、株式等の振替に関する法律第二条第十一項（定義）に規定する加入者保護信託の信託財産につき生ずる所得（貸付信託の受益権の収益の分配に係るものにあつては、当該受益権が当該公益信託又は当該加入者保護信託の信託財産に引き続き属していた期間に対応する部分の額として政令で定めるところにより計算した金額に相当する部分に限る。）については、所得税を課さない。
Income taxes are not imposed on income arising from the trust property of a public interest trust as prescribed in Article 2, paragraph (1), item (i) (Definitions) of the Act on Public Interest Trusts (Act No. 30 of 2024) (referred to as a "public interest trust" in Article 59, paragraph (1), item (i) (Special Provisions on Capital Gains and Gifts), Article 60, paragraph (1), item (i) (Acquisition Costs of Assets Acquired as Gifts), Article 60-2, paragraph (6) (Special Provisions on Capital Gains upon Departure from Japan), Article 60-3, paragraph (6) (Special Provisions on Capital Gains If Assets Are Transferred to a Nonresident by Gift or Similar), Article 67-3, paragraph (10) (Calculation of the Amount of Income Relating to Trusts), and Article 78, paragraph (2), item (iv) (Donation Deduction)) or of a participant protection trust as prescribed in Article 2, paragraph (11) (Definitions) of the Act on Book-Entry Transfer of Corporate Bonds and Shares (as regards income relating to distributions of proceeds from a beneficial interest in a Loan Trust, the non-imposition of income taxes is limited to the part equivalent to the amount of monies calculated pursuant to Cabinet Order as coming from a period during which the beneficial interest continuously belonged to the trust property of the public interest trust or the participant protection trust).
前二項の規定のうち公社債又は貸付信託、投資信託若しくは特定目的信託の受益権で政令で定めるもの（以下この項において「公社債等」という。）の利子、収益の分配又は第二十四条第一項（配当所得）に規定する剰余金の配当（以下この項において「利子等」という。）に係る部分は、これらの規定に規定する内国法人又は公益信託若しくは加入者保護信託の受託者が、公社債等につき社債、株式等の振替に関する法律に規定する振替口座簿への記載又は記録その他の政令で定める方法により管理されており、かつ、政令で定めるところにより、当該公社債等の利子等につきこれらの規定の適用を受けようとする旨その他財務省令で定める事項を記載した申告書を、当該公社債等の利子等の支払をする者（次項において「支払者」という。）を経由して税務署長に提出した場合に限り、適用する。
The part of the provisions of the preceding two paragraphs that relates to interest, distributions of proceeds, or dividends of surplus prescribed in Article 24, paragraph (1) (Dividend Income) (hereinafter referred to as "interest and similar income" in this paragraph) from public and corporate bonds or from any beneficial interest in a Loan Trust, Investment Trust, or specified-purpose trust as provided by Cabinet Order (hereinafter referred to as a "public and corporate bond or similar interest" in this paragraph) applies only if a Domestic Corporation or the trustee of a public interest trust or participant protection trust as prescribed in these provisions manages the public and corporate bond or similar interest through entries or records in a transfer account book as prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares or by other means prescribed by Cabinet Order, and has submitted a statement to the district director, pursuant to Cabinet Order, indicating its intention to seek the application of these provisions to interest and similar income from the public and corporate bond or similar interest and giving other information provided for by Ministry of Finance Order, via the person paying the interest and similar income from the public and corporate bond or similar interest (referred to as the "payer" in the following paragraph).
前項に規定する内国法人又は公益信託若しくは加入者保護信託の受託者は、同項の規定による申告書の提出に代えて、同項の支払者に対し、当該申告書に記載すべき事項を前条第八項に規定する電磁的方法により提供することができる。この場合において、当該内国法人又は公益信託若しくは加入者保護信託の受託者は、当該申告書を当該支払者に提出したものとみなす。
In lieu of submitting a statement under the provisions of the preceding paragraph, a Domestic Corporation or the trustee of a public interest trust or participant protection trust as prescribed in that paragraph may provide the payer referred to in that paragraph with the information required to be given in the statement by the electronic or magnetic means prescribed in paragraph (8) of the preceding Article. In such a case, the Domestic Corporation or the trustee of the public interest trust or participant protection trust is deemed to have submitted the statement to the payer.