Article 86-7Application of This Act to Trustees of Trusts Subject to Corporate Taxation, etc.
第八十六条の七（法人課税信託等の受託者に関するこの法律の適用）
The trustee of a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Consumption Tax Act (referred to as a "trust subject to corporate taxation, etc." in this paragraph) is deemed to be a separate person for the trust assets, etc. (meaning the assets belonging to the trust property and the transactions of assets, etc. prescribed in the main clause of Article 14, paragraph (1) of that Act pertaining to that trust property; the same applies hereinafter in this paragraph) of each trust subject to corporate taxation, etc. and for its own assets, etc. (meaning the assets other than the trust assets, etc. of trusts subject to corporate taxation, etc. and the transactions of assets, etc. prescribed in the main clause of Article 14, paragraph (1) of that Act), respectively, and the provisions of Article 85 through the preceding Article apply.
消費税法第十五条第一項に規定する法人課税信託等（以下この項において「法人課税信託等」という。）の受託者は、各法人課税信託等の信託資産等（信託財産に属する資産及び当該信託財産に係る同法第十四条第一項本文に規定する資産等取引をいう。以下この項において同じ。）及び固有資産等（法人課税信託等の信託資産等以外の資産及び同法第十四条第一項本文に規定する資産等取引をいう。）ごとに、それぞれ別の者とみなして、第八十五条から前条までの規定を適用する。
The provisions of Article 15, paragraphs (2) through (15) of the Consumption Tax Act apply mutatis mutandis where the provisions of the preceding paragraph are applied in Article 85 through the preceding Article.
消費税法第十五条第二項から第十五項までの規定は、前項の規定を第八十五条から前条までにおいて適用する場合について準用する。
Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).