Article 51Amount of Distributions of Proceeds from Beneficial Interests in Loan Trusts for the Period During Which a Public Corporation, etc. Continuously Held Them
第五十一条（貸付信託の受益権の収益の分配のうち公共法人等が引き続き所有していた期間の金額）
The amount calculated as provided by Cabinet Order prescribed in Article 11, paragraphs (1) and (2) (Nontaxability of Public Corporations and Charitable Trusts) of the Act is, in accordance with the categories of cases listed in the following items, the amount specified in the relevant item.
Where a Domestic Corporation prescribed in Article 11, paragraph (1) of the Act (hereinafter in this Article through Article 51-4 (Submission of Tax-Exemption Return Forms Concerning Interest, etc. on Public and Corporate Bonds, etc.) referred to as a "public corporation, etc."), or the trustee of a public interest trust or participant protection trust prescribed in Article 11, paragraph (2) of the Act (hereinafter in this Article through Article 51-4 referred to as a "public interest trust, etc.") has, throughout the calculation period for distributions of proceeds from a beneficial interest in a Loan Trust that it owns or that belongs to the trust property of the public interest trust, etc., had an entry or record made in the transfer account book of a financial institution (meaning the transfer account book kept under the Act on Book-Entry Transfer of Corporate Bonds and Shares by a person listed in Article 32, items (i), (iv), and (v) (Scope of Financial Institutions, etc.); the same applies hereinafter in this Article and Article 51-3) pursuant to Article 51-3, paragraph (1) (Recording of Securities Pertaining to Public and Corporate Bonds, etc.), or placed it in custody: the amount of the distribution of proceeds corresponding to that calculation period;
法第十一条第一項に規定する内国法人（以下この条から第五十一条の四まで（公社債等の利子等に係る非課税申告書の提出）において「公共法人等」という。）又は法第十一条第二項に規定する公益信託若しくは加入者保護信託（以下この条から第五十一条の四までにおいて「公益信託等」という。）の受託者が、その所有し、又はその公益信託等の信託財産に属する貸付信託の受益権の収益の分配の計算期間を通じて第五十一条の三第一項（公社債等に係る有価証券の記録等）の規定により金融機関の振替口座簿（第三十二条第一号、第四号及び第五号（金融機関等の範囲）に掲げる者が社債、株式等の振替に関する法律の規定により備え付ける振替口座簿をいう。以下この条及び第五十一条の三において同じ。）に記載若しくは記録を受け、又は保管の委託をしている場合 当該計算期間に対応する収益の分配の額
Where a public corporation, etc. or the trustee of a public interest trust, etc. has, in the middle of the calculation period for distributions of proceeds from a beneficial interest in a Loan Trust that it owns or that belongs to the trust property of the public interest trust, etc., had an entry or record made in the transfer account book of a financial institution, or placed it in custody, pursuant to Article 51-3, paragraph (1), and has, throughout the period from the day on which the entry or record was made or the custody was entrusted until the last day of that calculation period, had an entry or record made in the transfer account book of a financial institution, or kept it in custody: the amount calculated by multiplying the amount of the distribution of proceeds corresponding to that calculation period by the number of days in the period during which the entry or record has been made or the custody has been entrusted, and dividing the product by the number of days in that calculation period.
公共法人等又は公益信託等の受託者が、その所有し、又はその公益信託等の信託財産に属する貸付信託の受益権につきその収益の分配の計算期間の中途において第五十一条の三第一項の規定により金融機関の振替口座簿に記載若しくは記録を受け、又は保管の委託をし、かつ、その記載若しくは記録を受け、又は保管の委託をした日から当該計算期間の終了の日までの期間を通じて金融機関の振替口座簿に記載若しくは記録を受け、又は保管の委託をしている場合 当該計算期間に対応する収益の分配の額に当該記載若しくは記録を受け、又は保管の委託をしている期間の日数を乗じこれを当該計算期間の日数で除して計算した金額
Read this with the articles around it
public corporation, etc.machine translation
「公共法人等」
A domestic corporation listed in Appended Table 1 of the Income Tax Act, as Article 11, paragraph (1) of that Act refers to it, whose interest, dividends and similar income are not subject to income tax.
Short name set inArticle 51, paragraph (1), item (i)· applies only in this article and in Articles 51-2 to 51-4
public interest trust, etc.machine translation
「公益信託等」
A public interest trust (公益信託) or a participant protection trust (加入者保護信託) as defined in Article 2, paragraph (11) of the Act on Book-Entry Transfer of Corporate Bonds and Shares, as Article 11, paragraph (2) of the Income Tax Act refers to them.
Short name set inArticle 51, paragraph (1), item (i)· applies only in this article and in Articles 51-2 to 51-4
transfer account bookmachine translation
「振替口座簿」
In Articles 51 and 51-3, a transfer account book kept under the Act on Book-Entry Transfer of Corporate Bonds and Shares by a bank, trust company or other financial institution listed in Article 32, item (i), a financial instruments business operator (金融商品取引業者) carrying on Type I financial instruments business, or a life or non-life insurance company registered under the Financial Instruments and Exchange Act.
Defined inArticle 51, paragraph (1), item (i)· applies only in this article and in Article 51-3