Article 4-2Application of This Act to Trustees of Trust Subject to Corporate Taxation
第四条の二（法人課税信託の受託者に関するこの法律の適用）
A trustee of a trust subject to corporate taxation is deemed to be a different person for each set of trust assets and liabilities under each trust subject to corporate taxation (meaning the assets and liabilities belonging to the trust property and the profit and expenses attributed to the trust property; hereinafter the same applies in this Chapter) and for its own assets, etc. (meaning assets and liabilities, and profit and expenses, other than the trust assets and liabilities under a trust subject to corporate taxation; the same applies in the following paragraph), and the provisions of this Act (excluding Article 2, item (xxix)-2 (Definitions), the preceding Article, Article 12 (Vesting of Assets and Liabilities in Trust Property and Profit and Expenses to Be Attributed to Trust Property), Chapter VI (Place for Tax Payment) and Part V (Penal Provisions); hereinafter the same applies in this Chapter) apply accordingly.
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。以下この章において同じ。）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。次項において同じ。）ごとに、それぞれ別の者とみなして、この法律（第二条第二十九号の二（定義）、前条及び第十二条（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）並びに第六章（納税地）並びに第五編（罰則）を除く。以下この章において同じ。）の規定を適用する。
In the case referred to in the preceding paragraph, the trust assets, etc. under each trust subject to corporate taxation and the trustees' own assets, etc. are attributed to the respective persons who were deemed to be different persons pursuant to the provisions of the paragraph.