# 法人税法 / Corporation Tax Act — 第四条の三 (Article 4-3)

- Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号
- English title "Corporation Tax Act": Ministry of Justice translation
- 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: 第四条の三 (Article 4-3)（受託法人等に関するこの法律の適用） — address `art-4-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-4-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-4-3
- 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.

---

### 第四条の三（受託法人等に関するこの法律の適用） — (Application of This Act to Trust Corporations)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-4-3 · https://japanlaw.org/en/corporation-tax-act/art-4-3 · https://japanlaw.org/l/340AC0000000034/art-4-3</sup>

  **第一項**  受託法人（法人課税信託の受託者である法人（その受託者が個人である場合にあつては、当該受託者である個人）について、前条の規定により、当該法人課税信託に係る信託資産等が帰属する者としてこの法律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。以下この条において同じ。）又は法人課税信託の受益者についてこの法律の規定を適用する場合には、次に定めるところによる。
  <sup>art-4-3/par-1 · https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1</sup>
  The provisions of this Act apply to a trust corporation (meaning a corporation that is a trustee of a trust subject to corporate taxation (where the trustee is an individual, the individual who is the trustee) to which the provisions of this Act are applied by deeming that the trust corporation or the individual is to be the person that the trust assets, etc. related to the trust subject to corporate taxation are attributed to pursuant to the provisions of the preceding Article; hereinafter the same applies in this Article) or a trustee of a trust subject to corporate taxation as specified as follows:
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **一**  法人課税信託の信託された営業所、事務所その他これらに準ずるもの（次号において「営業所」という。）が国内にある場合には、当該法人課税信託に係る受託法人は、内国法人とする。
    <sup>art-4-3/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1/item-1</sup>
    in the case where a business office, office or other place equivalent thereto (referred to as a "business office" in the following item), where a trust subject to corporate taxation is entrusted, is located in Japan, a trust corporation under the trust subject to corporate taxation is deemed to be a domestic corporation;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二**  法人課税信託の信託された営業所が国内にない場合には、当該法人課税信託に係る受託法人は、外国法人とする。
    <sup>art-4-3/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1/item-2</sup>
    in the case where a business office, where a trust subject to corporate taxation is entrusted, is not located in Japan, a trust corporation under the trust subject to corporate taxation is deemed to be a foreign corporation;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **三**  受託法人（会社でないものに限る。）は、会社とみなす。
    <sup>art-4-3/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1/item-3</sup>
    a trust corporation (limited to a trust corporation that is not a company) is deemed to be a company;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **四**  信託の併合は合併とみなし、信託の併合に係る従前の信託である法人課税信託に係る受託法人は被合併法人に含まれるものと、信託の併合に係る新たな信託である法人課税信託に係る受託法人は合併法人に含まれるものとする。
    <sup>art-4-3/par-1/item-4 · https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1/item-4</sup>
    the consolidation of trusts is deemed to be a merger, and a trust corporation under a trust subject to corporate taxation prior to the consolidation of trusts is deemed to be included in an acquired corporation, while a trust corporation under the new trust subject to corporate taxation after the consolidation of trusts is to be included in acquiring corporations;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **五**  信託の分割は分割型分割に含まれるものとし、信託の分割によりその信託財産の一部を受託者を同一とする他の信託又は新たな信託の信託財産として移転する法人課税信託に係る受託法人は分割法人に含まれるものと、信託の分割により受託者を同一とする他の信託からその信託財産の一部の移転を受ける法人課税信託に係る受託法人は分割承継法人に含まれるものとする。
    <sup>art-4-3/par-1/item-5 · https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1/item-5</sup>
    a split of a trust is to be included in a company split by split-off, and a trust corporation under a trust subject to corporate taxation, which transfers a part of the trust property, as a result of the split of the trust, as trust property under another trust with the same trustees or a new trust, is to be included in a splitting corporation, while a trust corporation under a trust subject to corporate taxation, which receives from another trust with the same trustees the transfer of a part of the trust property, as a result of the split of the trust, is to be included in the succeeding corporations in a company split;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **六**  法人課税信託の受益権は株式又は出資とみなし、法人課税信託の受益者は株主等に含まれるものとする。この場合において、その法人課税信託の受託者である法人の株式又は出資は当該法人課税信託に係る受託法人の株式又は出資でないものとみなし、当該受託者である法人の株主等は当該受託法人の株主等でないものとする。
    <sup>art-4-3/par-1/item-6 · https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1/item-6</sup>
    the beneficial rights under a trust subject to corporate taxation are deemed to be shares or capital contributions and the beneficiaries of a trust subject to corporate taxation are to be included in the shareholders, etc. In this case, the shares and capital contributions of a corporation which is a trustee of the trust subject to corporate taxation are deemed not to be the shares or capital contributions of a trust corporation under the trust subject to corporate taxation, and the shareholders, etc. of the corporation which is the trustee are not to be the shareholders, etc. of the trust corporation;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **七**  受託法人は、当該受託法人に係る法人課税信託の効力が生ずる日（一の約款に基づき複数の信託契約が締結されるものである場合にはその最初の契約が締結された日とし、法人課税信託以外の信託が法人課税信託に該当することとなつた場合にはその該当することとなつた日とする。）に設立されたものとする。
    <sup>art-4-3/par-1/item-7 · https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1/item-7</sup>
    a trust corporation is to have been established on the day when a trust subject to corporate taxation related to the trust corporation became effective (where multiple trust contracts are concluded based on a single agreement, on the day when the first contract was concluded, and where any trust other than a trust subject to corporate taxation has come to fall under the category of a trust subject to corporate taxation, on the day when it came to fall under the category);
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **八**  法人課税信託について信託の終了があつた場合又は法人課税信託（第二条第二十九号の二ロ（定義）に掲げる信託に限る。）に第十二条第一項（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）に規定する受益者（同条第二項の規定により同条第一項に規定する受益者とみなされる者を含む。次号において「受益者等」という。）が存することとなつた場合（第二条第二十九号の二イ又はハに掲げる信託に該当する場合を除く。）には、これらの法人課税信託に係る受託法人の解散があつたものとする。
    <sup>art-4-3/par-1/item-8 · https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1/item-8 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1/item-8</sup>
    in the case where a trust under a trust subject to corporate taxation has been terminated or a beneficiary as prescribed in Article 12, paragraph (1) (Vesting of Assets and Liabilities in Trust Property and Profit and Expenses to Be Attributed to Trust Property) (including a person who is deemed to be a beneficiary as prescribed in Article 12, paragraph (1) pursuant to the provisions of paragraph (2) of the Article; referred to as a "beneficiary, etc." in the following item) has come into existence for a trust subject to corporate taxation (limited to a trust listed in Article 2, item (xxix)-2, (b) (Definition)) (excluding the case where the trust falls under the category of a trust listed in Article 2, item (xxix)-2, (a) or (c)), it is deemed that a trust corporation under those trusts subject to corporate taxation has been dissolved;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **九**  法人課税信託（第二条第二十九号の二ロに掲げる信託を除く。以下この号において同じ。）の委託者がその有する資産の信託をした場合又は第十二条第一項の規定により受益者等がその信託財産に属する資産及び負債を有するものとみなされる信託が法人課税信託に該当することとなつた場合には、これらの法人課税信託に係る受託法人に対する出資があつたものとみなす。
    <sup>art-4-3/par-1/item-9 · https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1/item-9 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1/item-9</sup>
    in the case where the settlor of a trust subject to corporate taxation (excluding a trust listed in Article 2, item (xxix)-2, (b); hereinafter the same applies in this item) has entrusted their own assets, or where a trust, for which a beneficiary, etc. is deemed to hold any of the assets and liabilities included in the trust property pursuant to the provisions of Article 12, paragraph (1), has come to fall under the category of a trust subject to corporate taxation, it is deemed that capital contributions have been made to a trust corporation under those trusts subject to corporate taxation;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **十**  法人課税信託の収益の分配は資本剰余金の減少に伴わない剰余金の配当と、法人課税信託の元本の払戻しは資本剰余金の減少に伴う剰余金の配当とみなす。
    <sup>art-4-3/par-1/item-10 · https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1/item-10</sup>
    the distribution of proceeds from a trust subject to corporate taxation is deemed to be a dividend of surplus independent of a decrease in capital surplus, and the refund of the principal of a trust subject to corporate taxation is deemed to be a dividend of surplus resulting from a decrease in capital surplus; or
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **十一**  前各号に定めるもののほか、受託法人又は法人課税信託の受益者についてのこの法律の規定の適用に関し必要な事項は、政令で定める。
    <sup>art-4-3/par-1/item-11 · https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1/item-11 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1/item-11</sup>
    beyond what is provided for in the preceding items, necessary matters concerning the application of the provisions of this Act to trust corporations or beneficiaries of a trust subject to corporate taxation are specified by Cabinet Order.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

---

## Cites
- art-4-3/par-1: この条 → 法人税法 第四条の三 (Article 4-3), art-4-3 — https://japanlaw.org/en/corporation-tax-act/art-4-3 · https://japanlaw.org/l/340AC0000000034/art-4-3
- art-4-3/par-1: 前条 → 法人税法 第四条の二 (Article 4-2), art-4-2 — https://japanlaw.org/en/corporation-tax-act/art-4-2 · https://japanlaw.org/l/340AC0000000034/art-4-2
- art-4-3/par-1/item-1: 次号 → 法人税法 第四条の三第一項第二号 (Article 4-3, paragraph (1), item (ii)), art-4-3/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1/item-2
- art-4-3/par-1/item-8: 第二条第二十九号の二 → 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-4-3/par-1/item-8: 同条第二項 → 法人税法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/en/corporation-tax-act/art-12/par-2 · https://japanlaw.org/l/340AC0000000034/art-12/par-2
- art-4-3/par-1/item-8: 第十二条第一項 → 法人税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/en/corporation-tax-act/art-12/par-1 · https://japanlaw.org/l/340AC0000000034/art-12/par-1
- art-4-3/par-1/item-8: 次号 → 法人税法 第四条の三第一項第九号 (Article 4-3, paragraph (1), item (ix)), art-4-3/par-1/item-9 — https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1/item-9 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1/item-9
- art-4-3/par-1/item-9: 第二条第二十九号の二 → 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-4-3/par-1/item-9: 第十二条第一項 → 法人税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/en/corporation-tax-act/art-12/par-1 · https://japanlaw.org/l/340AC0000000034/art-12/par-1
- art-4-3/par-1/item-9: この号 → 法人税法 第四条の三第一項第九号 (Article 4-3, paragraph (1), item (ix)), art-4-3/par-1/item-9 — https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1/item-9 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1/item-9
- art-4-3/par-1/item-11: 前各号 → 法人税法 第四条の三第一項第八号 (Article 4-3, paragraph (1), item (viii)), art-4-3/par-1/item-8 — https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1/item-8 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1/item-8
- art-4-3/par-1/item-11: 前各号 → 法人税法 第四条の三第一項第四号 (Article 4-3, paragraph (1), item (iv)), art-4-3/par-1/item-4 — https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1/item-4
- art-4-3/par-1/item-11: 前各号 → 法人税法 第四条の三第一項第七号 (Article 4-3, paragraph (1), item (vii)), art-4-3/par-1/item-7 — https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1/item-7
- art-4-3/par-1/item-11: 前各号 → 法人税法 第四条の三第一項第六号 (Article 4-3, paragraph (1), item (vi)), art-4-3/par-1/item-6 — https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1/item-6
- art-4-3/par-1/item-11: 前各号 → 法人税法 第四条の三第一項第五号 (Article 4-3, paragraph (1), item (v)), art-4-3/par-1/item-5 — https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1/item-5
- art-4-3/par-1/item-11: 前各号 → 法人税法 第四条の三第一項第三号 (Article 4-3, paragraph (1), item (iii)), art-4-3/par-1/item-3 — https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1/item-3
- art-4-3/par-1/item-11: 前各号 → 法人税法 第四条の三第一項第一号 (Article 4-3, paragraph (1), item (i)), art-4-3/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1/item-1
- art-4-3/par-1/item-11: 前各号 → 法人税法 第四条の三第一項第十号 (Article 4-3, paragraph (1), item (x)), art-4-3/par-1/item-10 — https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1/item-10
- art-4-3/par-1/item-11: 前各号 → 法人税法 第四条の三第一項第二号 (Article 4-3, paragraph (1), item (ii)), art-4-3/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1/item-2
- art-4-3/par-1/item-11: 前各号 → 法人税法 第四条の三第一項第九号 (Article 4-3, paragraph (1), item (ix)), art-4-3/par-1/item-9 — https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1/item-9 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1/item-9

## Cited by

26 provisions cite this one. No official source publishes this direction.

- 法人税法 第四条の三第一項（受託法人等に関するこの法律の適用） — https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1
- 法人税法 第四条の三第一項第一号（受託法人等に関するこの法律の適用） — https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1/item-1
- 法人税法 第四条の三第一項第八号（受託法人等に関するこの法律の適用） — https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1/item-8 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1/item-8
- 法人税法 第四条の三第一項第九号（受託法人等に関するこの法律の適用） — https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1/item-9 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1/item-9
- 法人税法 第四条の三第一項第十一号（受託法人等に関するこの法律の適用） — https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1/item-11 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1/item-11
- 法人税法 第五十七条第十一項第一号イ（欠損金の繰越し） — https://japanlaw.org/en/corporation-tax-act/art-57/par-11/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-11/item-1/sub-1
- 法人税法 第六十四条の三第一項 — https://japanlaw.org/en/corporation-tax-act/art-64-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-3/par-1
- 法人税法 第六十六条第五項第二号ハ（各事業年度の所得に対する法人税の税率） — https://japanlaw.org/en/corporation-tax-act/art-66/par-5/item-2/sub-3 · https://japanlaw.org/l/340AC0000000034/art-66/par-5/item-2/sub-3
- 法人税法 第七十二条第一項（仮決算をした場合の中間申告書の記載事項等） — https://japanlaw.org/en/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- 法人税法 第百四十三条第五項第二号ハ（外国法人に係る各事業年度の所得に対する法人税の税率） — https://japanlaw.org/en/corporation-tax-act/art-143/par-5/item-2/sub-3 · https://japanlaw.org/l/340AC0000000034/art-143/par-5/item-2/sub-3
- 法人税法 第百四十四条の四第一項（仮決算をした場合の中間申告書の記載事項等） — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1
- 法人税法 第百四十四条の四第二項（仮決算をした場合の中間申告書の記載事項等） — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-2
- 法人税法 第百四十八条第二項（内国普通法人等の設立の届出） — https://japanlaw.org/en/corporation-tax-act/art-148/par-2 · https://japanlaw.org/l/340AC0000000034/art-148/par-2
- 法人税法 第百四十九条第三項（外国普通法人となつた旨の届出） — https://japanlaw.org/en/corporation-tax-act/art-149/par-3 · https://japanlaw.org/l/340AC0000000034/art-149/par-3
- 租税特別措置法 第二条の二第三項（法人課税信託の受託者等に関するこの法律の適用） — https://japanlaw.org/en/special-taxation-measures-act/art-2-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-2-2/par-3
- 租税特別措置法 第四十条の四第十七項 — https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-17 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-17
- 租税特別措置法 第四十条の七第十八項 — https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-18 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-18
- 租税特別措置法 第六十六条の六第十七項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-17 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-17
- 租税特別措置法 第六十六条の七第一項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-1
- 租税特別措置法 第六十六条の九の二第十八項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-18 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-18
- 租税特別措置法 第六十八条の三の二第一項（特定目的信託に係る受託法人の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-68-3-2/par-1
- 租税特別措置法 第六十八条の三の二第二項（特定目的信託に係る受託法人の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-68-3-2/par-2
- 租税特別措置法 第六十八条の三の二第七項（特定目的信託に係る受託法人の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-68-3-2/par-7
- 租税特別措置法 第六十八条の三の三第一項（特定投資信託に係る受託法人の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1
- 租税特別措置法 第六十八条の三の三第二項（特定投資信託に係る受託法人の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-2
- 租税特別措置法 第六十八条の三の三第七項（特定投資信託に係る受託法人の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-7

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08
- This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08