# 消費税法 / Consumption Tax Act — 第十四条 (Article 14) - Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号 - English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十四条 (Article 14)（信託財産に係る資産の譲渡等の帰属） — address `art-14` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-14 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十四条（信託財産に係る資産の譲渡等の帰属） — Attribution of Transfers, etc. of Assets Pertaining to Trust Property caption: machine translation, not official art-14 · https://japanlaw.org/en/consumption-tax-act/art-14 · https://japanlaw.org/l/363AC0000000108/art-14 **第一項** 信託の受益者（受益者としての権利を現に有するものに限る。）は当該信託の信託財産に属する資産を有するものとみなし、かつ、当該信託財産に係る資産等取引（資産の譲渡等、課税仕入れ及び課税貨物の保税地域からの引取りをいう。以下この項及び次条第一項において同じ。）は当該受益者の資産等取引とみなして、この法律の規定を適用する。ただし、法人税法第二条第二十九号（定義）に規定する集団投資信託、同条第二十九号の二に規定する法人課税信託又は同法第十二条第四項第一号（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）に規定する退職年金等信託若しくは同項第二号に規定する公益信託若しくは加入者保護信託の信託財産に属する資産及び当該信託財産に係る資産等取引については、この限りでない。 art-14/par-1 · https://japanlaw.org/en/consumption-tax-act/art-14/par-1 · https://japanlaw.org/l/363AC0000000108/art-14/par-1 A beneficiary of a trust (limited to a person who actually has rights as a beneficiary) is deemed to hold the assets belonging to the trust property of that trust, and the asset transactions, etc. pertaining to that trust property (meaning transfers, etc. of assets, taxable purchases and the taking of taxable goods out of a bonded area; the same applies hereafter in this paragraph and paragraph (1) of the following Article) are deemed to be the asset transactions, etc. of that beneficiary, and the provisions of this Act apply; provided, however, that this does not apply to the assets belonging to the trust property of a group investment trust prescribed in Article 2, item (xxix) (Definitions) of the Corporation Tax Act, a trust subject to corporate taxation prescribed in item (xxix)-2 of that Article, a retirement pension trust, etc. prescribed in Article 12, paragraph (4), item (i) (Vesting of Assets and Liabilities in Trust Property and Profit and Expenses to Be Attributed to Trust Property) of that Act, or a public interest trust or participant protection trust prescribed in item (ii) of that paragraph, or to the asset transactions, etc. pertaining to that trust property. machine translation, not official **第二項** 信託の変更をする権限（軽微な変更をする権限として政令で定めるものを除く。）を現に有し、かつ、当該信託の信託財産の給付を受けることとされている者（受益者を除く。）は、前項に規定する受益者とみなして、同項の規定を適用する。 art-14/par-2 · https://japanlaw.org/en/consumption-tax-act/art-14/par-2 · https://japanlaw.org/l/363AC0000000108/art-14/par-2 A person who actually has the authority to make changes to a trust (other than what Cabinet Order prescribes as the authority to make minor changes) and who is meant to benefit from the trust property of that trust (other than a beneficiary) is deemed to be a beneficiary as prescribed in the preceding paragraph, and the provisions of that paragraph apply. machine translation, not official **第三項** 受益者が二以上ある場合における第一項の規定の適用、前項に規定する信託財産の給付を受けることとされている者に該当するかどうかの判定その他前二項の規定の適用に関し必要な事項は、政令で定める。 art-14/par-3 · https://japanlaw.org/en/consumption-tax-act/art-14/par-3 · https://japanlaw.org/l/363AC0000000108/art-14/par-3 The application of paragraph (1) in the case where there are two or more beneficiaries, the determination of whether a person falls under a person who is meant to benefit from the trust property as prescribed in the preceding paragraph, and other matters necessary for the application of the provisions of the preceding two paragraphs are specified by Cabinet Order. machine translation, not official --- ## Cites - art-14/par-1: この項 → 消費税法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/en/consumption-tax-act/art-14/par-1 · https://japanlaw.org/l/363AC0000000108/art-14/par-1 - art-14/par-1: 次条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/consumption-tax-act/art-15/par-1 · https://japanlaw.org/l/363AC0000000108/art-15/par-1 - art-14/par-1: 法人税法第二条第二十九号 → 法人税法 第二条第一項第二十九号 (Article 2, paragraph (1), item (xxix)), art-2/par-1/item-29 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-29 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-29 - art-14/par-1: 同条第二十九号の二 → 法人税法 第二条第一項第二十九号の二 (Article 2, paragraph (1), item (xxix-2)), art-2/par-1/item-29-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-29-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-29-2 - art-14/par-1: 同法第十二条第四項第一号 → 法人税法 第十二条第四項第一号 (Article 12, paragraph (4), item (i)), art-12/par-4/item-1 — https://japanlaw.org/en/corporation-tax-act/art-12/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-12/par-4/item-1 - art-14/par-1: 同項第二号 → 法人税法 第十二条第四項第二号 (Article 12, paragraph (4), item (ii)), art-12/par-4/item-2 — https://japanlaw.org/en/corporation-tax-act/art-12/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-12/par-4/item-2 - art-14/par-2: 前項 → 消費税法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/en/consumption-tax-act/art-14/par-1 · https://japanlaw.org/l/363AC0000000108/art-14/par-1 - art-14/par-3: 第一項 → 消費税法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/en/consumption-tax-act/art-14/par-1 · https://japanlaw.org/l/363AC0000000108/art-14/par-1 - art-14/par-3: 前項 → 消費税法 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/en/consumption-tax-act/art-14/par-2 · https://japanlaw.org/l/363AC0000000108/art-14/par-2 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 消費税法 第十四条第一項（信託財産に係る資産の譲渡等の帰属） — https://japanlaw.org/en/consumption-tax-act/art-14/par-1 · https://japanlaw.org/l/363AC0000000108/art-14/par-1 - 消費税法 第十四条第二項（信託財産に係る資産の譲渡等の帰属） — https://japanlaw.org/en/consumption-tax-act/art-14/par-2 · https://japanlaw.org/l/363AC0000000108/art-14/par-2 - 消費税法 第十四条第三項（信託財産に係る資産の譲渡等の帰属） — https://japanlaw.org/en/consumption-tax-act/art-14/par-3 · https://japanlaw.org/l/363AC0000000108/art-14/par-3 - 消費税法 第十五条第一項（法人課税信託等の受託者に関するこの法律の適用） — https://japanlaw.org/en/consumption-tax-act/art-15/par-1 · https://japanlaw.org/l/363AC0000000108/art-15/par-1 - 消費税法 第六十条第四項（国、地方公共団体等に対する特例） — https://japanlaw.org/en/consumption-tax-act/art-60/par-4 · https://japanlaw.org/l/363AC0000000108/art-60/par-4 - 消費税法 附則第十三条第五項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-5 - 租税特別措置法 第八十六条の七第一項（法人課税信託等の受託者に関するこの法律の適用） — https://japanlaw.org/en/special-taxation-measures-act/art-86-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-7/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-006, translated 2026-10-13 - This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13