第二百九十四条の二（法人課税信託の受託者に関するこの節の規定の適用）
Article 294-2Application of the Provisions of This Section Concerning Trustees of Trusts Subject to Corporate Taxation
A trustee of a trust subject to corporate taxation is deemed to be a separate person for each of the trust assets and liabilities (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 and the following paragraph) 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 the trust subject to corporate taxation; the same applies in the following paragraph) of each trust subject to corporate taxation, and the provisions of this Section (excluding the preceding Article, the following Article, Article 294-3, Article 296, Articles 299 to 302, Article 312, Article 317-4, Article 317-5, Article 317-7, Article 321-8, paragraph (31), Article 321-8-3, Article 321-9, Article 324, Article 328-8, Article 328-16 and Subsection 6; the same applies in paragraphs (3) to (5)) 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。以下この項及び次項において同じ。）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。同項において同じ。）ごとに、それぞれ別の者とみなして、この節（前条、次条、第二百九十四条の三、第二百九十六条、第二百九十九条から第三百二条まで、第三百十二条、第三百十七条の四、第三百十七条の五、第三百十七条の七、第三百二十一条の八第三十一項、第三百二十一条の八の三、第三百二十一条の九、第三百二十四条、第三百二十八条の八、第三百二十八条の十六及び第六款を除く。第三項から第五項までにおいて同じ。）の規定を適用する。
In a case as referred to in the preceding paragraph, the trust assets and liabilities and the personal assets and other holdings of each trust subject to corporate taxation 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 6-3 of the Income Tax Act apply mutatis mutandis to the case where the provisions of the preceding two paragraphs are applied under the provisions of this Section concerning individual municipal inhabitant tax.
The provisions of Article 4-3 of the Corporation Tax Act apply mutatis mutandis to the case where the provisions of paragraphs (1) and (2) are applied under the provisions of this Section concerning corporate municipal inhabitant tax.
Where the provisions of this Section are applied to a trustee of a trust subject to corporate taxation pursuant to paragraphs (1) and (2) and the preceding paragraph, the words in the middle column of the following table in the provisions listed in the left-hand column of the same table are deemed to be replaced with the words listed in the right-hand column of that table, respectively.
| Article 292, paragraph (1), item (iv)-2, (a) | that paragraph | Article 321-8, paragraph (1) of the trustee corporation in its own capacity pertaining to the corporation (meaning, for a corporation that is the trustee of a trust subject to corporate taxation, that corporation as the trustee where the provisions of this Section are applied, pursuant to Article 294-2, paragraphs (1) and (2), to it as the person to which the personal assets and other holdings prescribed in paragraph (1) of that Article pertaining to that trust subject to corporate taxation belong; the same applies hereinafter in this Section) |
| Article 292, paragraph (1), item (iv)-2, (b) | Cabinet Order | Cabinet Order of the trustee corporation in its own capacity pertaining to the corporation |
| Article 292, paragraph (1), item (iv)-2, (c) | net assets amount | net assets amount of the trustee corporation in its own capacity pertaining to the corporation |
| the table in Article 312, paragraph (1) | the amount of stated capital, etc. is | the amount of stated capital, etc. of the trustee corporation in its own capacity pertaining to the corporation is |
| Article 312, paragraph (3), item (i) | the corporation | the trustee corporation in its own capacity pertaining to the corporation |
| Article 312, paragraph (3), item (ii) | the corporation | the trustee corporation in its own capacity pertaining to the corporation |
| Article 312, paragraphs (6) and (7) | the amount of stated capital, etc. of a corporation listed in paragraph (3), item | the amount of stated capital, etc. of the trustee corporation in its own capacity pertaining to a corporation listed in paragraph (3), item |
| Article 321-8, paragraph (1) | the per capita levy amount | if the corporation is a trustee corporation in its own capacity, the per capita levy amount to be paid by the trustee of the trust subject to corporate taxation pertaining to that trustee corporation in its own capacity |
| dormitories, etc. | dormitories, etc. (if the corporation is a trustee corporation in its own capacity, all the offices, places of business or dormitories, etc. held by the trustee of the trust subject to corporate taxation pertaining to that trustee corporation in its own capacity; the same applies hereinafter in this paragraph and the following paragraph) | |
| and the per capita levy amount | and, if the corporation is a trustee corporation in its own capacity, the per capita levy amount | |
| Article 321-8, paragraph (2) | the per capita levy amount | if the corporation is a trustee corporation in its own capacity, the per capita levy amount to be paid by the trustee of the trust subject to corporate taxation pertaining to that trustee corporation in its own capacity |
| Article 321-8, paragraph (60) | A corporation that is obliged | A trustee corporation in its own capacity that is obliged |
| a corporation | a trustee corporation in its own capacity | |
| etc. of that corporation | held by the trustee of the trust subject to corporate taxation pertaining to the trustee corporation in its own capacity | |
| Article 321-13, paragraph (1) | calculate the corporation tax levy amount for each relevant municipality using the apportioned amount as the tax base, and file and pay the amount obtained by adding the per capita levy amount to it | calculate the corporation tax levy amount for each relevant municipality using the apportioned amount as the tax base, and file and pay the calculated corporation tax levy amount (if the corporation is a trustee corporation in its own capacity, the amount obtained by adding to it the per capita levy amount to be paid by the trustee of the trust subject to corporate taxation pertaining to that trustee corporation in its own capacity) |
第一項、第二項及び前項の規定により、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。
| 第二百九十二条第一項第四号の二イ | 同項 | 当該法人に係る固有法人（法人課税信託の受託者である法人について、第二百九十四条の二第一項及び第二項の規定により、当該法人課税信託に係る同条第一項に規定する固有資産等が帰属する者としてこの節の規定を適用する場合における当該受託者である法人をいう。以下この節において同じ。）の第三百二十一条の八第一項 |
| 第二百九十二条第一項第四号の二ロ | 政令 | 当該法人に係る固有法人の政令 |
| 第二百九十二条第一項第四号の二ハ | 純資産額 | 当該法人に係る固有法人の純資産額 |
| 第三百十二条第一項の表 | 資本金等の額が | 当該法人に係る固有法人の資本金等の額が |
| 第三百十二条第三項第一号 | 当該法人 | 当該法人に係る固有法人 |
| 第三百十二条第三項第二号 | 当該法人 | 当該法人に係る固有法人 |
| 第三百十二条第六項及び第七項 | ）の資本金等の額 | ）に係る固有法人の資本金等の額 |
| 第三百二十一条の八第一項 | 法人にあつては均等割額 | 法人が固有法人である場合には当該固有法人に係る法人課税信託の受託者が納付すべき均等割額 |
| 寮等所在地 | 寮等（当該法人が固有法人である場合には、当該固有法人に係る法人課税信託の受託者の有する全ての事務所、事業所又は寮等。以下この項及び次項において同じ。）所在地 | |
| 及び均等割額 | 及び当該法人が固有法人である場合には均等割額 | |
| 第三百二十一条の八第二項 | 均等割額 | 当該法人が固有法人である場合には当該固有法人に係る法人課税信託の受託者が納付すべき均等割額 |
| 第三百二十一条の八第六十項 | 法人又は | 固有法人又は |
| 法人は | 固有法人は | |
| 法人の | 固有法人に係る法人課税信託の受託者の有する | |
| 第三百二十一条の十三第一項 | 法人税割額を算定して、これに均等割額を加算した額 | 算定した法人税割額（当該法人が固有法人である場合には、これに当該固有法人に係る法人課税信託の受託者が納付すべき均等割額を加算した額） |
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.
略称規定第二百九十四条第一項第四号・この節の中だけ
市町村内に寮、宿泊所、クラブその他これらに類する施設（以下この節において「寮等」という。）を有する法人で当該市町村内に事務所又は事業所を有しないもの
定義第二百九十四条第一項第五号・この節の中だけ
法人税法第二条第二十九号の二に規定する法人課税信託
わかりやすく言うと
法人税法第二条第二十九号の二に掲げる信託のことで、受益権を表す証券を発行する定めのある信託、受益者がいない信託、投資信託、特定目的信託などです。集団投資信託、退職年金等信託と公益信託等は除かれます。
定義第二百九十四条の二第一項・この項及び第二百九十四条の二第二項の中だけ
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
定義第二百九十四条の二第五項・この節の中だけ
法人課税信託の受託者である法人について、第二百九十四条の二第一項及び第二項の規定により、当該法人課税信託に係る同条第一項に規定する固有資産等が帰属する者としてこの節の規定を適用する場合における当該受託者である法人
わかりやすく言うと
法人課税信託の受託者である法人を、信託財産以外の自らの資産・負債や収益・費用（固有資産等）が帰属する者として市町村民税の規定を当てはめるときの、その法人のことです（第二百九十四条の二）。