# 法人税法 / Corporation Tax Act — 第六十四条の三 (Article 64-3) - 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: 第六十四条の三 (Article 64-3) — address `art-64-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-64-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-64-3 - 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. --- ### 第六十四条の三 art-64-3 · https://japanlaw.org/en/corporation-tax-act/art-64-3 · https://japanlaw.org/l/340AC0000000034/art-64-3 **第一項** 第二条第二十九号ハ（定義）に規定する特定受益証券発行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時の直前の未分配利益の額に相当する金額として政令で定める金額は、当該法人課税信託に係る受託法人（第四条の三（受託法人等に関するこの法律の適用）に規定する受託法人をいう。以下この条において同じ。）のその該当することとなつた日の属する事業年度の所得の金額の計算上、益金の額に算入する。 art-64-3/par-1 · https://japanlaw.org/en/corporation-tax-act/art-64-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-3/par-1 In the case where a specified trust that issues beneficiary certificates as prescribed in Article 2, item (xxix), (c) (Definitions) has come to fall under the category of a trust subject to corporate taxation, the amount specified by Cabinet Order as the amount equivalent to the undistributed profit as of immediately prior to the time when it came to fall under such category is included in gross profits, when calculating the amount of income of a trust corporation under the trust subject to corporate taxation (meaning a trust corporation as prescribed in Article 4-3 (Application of This Act to Trust Corporations); hereinafter the same applies in this Article) for the business year containing the day on which it came to fall under such category. machine translation, not official **第二項** 法人課税信託（第二条第二十九号の二ロ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ものとし、清算中における受益者を除く。）が存することとなつたことにより当該法人課税信託が同号ロに掲げる信託に該当しないこととなつた場合（同号イ又はハに掲げる信託に該当する場合を除く。）には、当該法人課税信託に係る受託法人は当該受益者に対しその信託財産に属する資産及び負債のその該当しないこととなつた時の直前の帳簿価額による引継ぎをしたものとして、当該受託法人の各事業年度の所得の金額を計算する。 art-64-3/par-2 · https://japanlaw.org/en/corporation-tax-act/art-64-3/par-2 · https://japanlaw.org/l/340AC0000000034/art-64-3/par-2 In the case where a trust subject to corporate taxation (limited to a trust listed in Article 2, item (xxix)-2, (b)) has ceased to fall under the category of trusts listed in (b) of that item because 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) (such beneficiary includes a person who is deemed to be a beneficiary as prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (2) of that Article and excludes a beneficiary under liquidation proceedings) has come to exist for the trust subject to corporate taxation (excluding the case where the trust subject to corporate taxation falls under the category of trusts listed in (a) or (c) of that item), the amount of income of the trust corporation pertaining to the trust subject to corporate taxation for each business year is calculated by deeming that the trust corporation has had the beneficiary succeed to the assets and liabilities in the trust property at their book value as of immediately prior to the time when the trust ceased to fall under the category. machine translation, not official **第三項** 前項の場合において、同項の受益者が内国法人であるときは、当該受益者である内国法人は、同項の資産及び負債の同項に規定する帳簿価額による引継ぎを受けたものとして、各事業年度の所得の金額を計算する。 art-64-3/par-3 · https://japanlaw.org/en/corporation-tax-act/art-64-3/par-3 · https://japanlaw.org/l/340AC0000000034/art-64-3/par-3 In the case referred to in the preceding paragraph, when the beneficiary set forth in that paragraph is a domestic corporation, the amount of income for each business year of the domestic corporation that is the beneficiary is calculated by deeming that it has succeeded to the assets and liabilities set forth in that paragraph at the book value prescribed in that paragraph. machine translation, not official **第四項** 法人課税信託に係る受託法人が当該法人課税信託の受託者の変更により当該法人課税信託に係る資産及び負債の移転をしたときは、当該変更後の受託者に当該移転をした資産及び負債の当該変更の直前の帳簿価額による引継ぎをしたものとして、当該受託法人の各事業年度の所得の金額を計算する。 art-64-3/par-4 · https://japanlaw.org/en/corporation-tax-act/art-64-3/par-4 · https://japanlaw.org/l/340AC0000000034/art-64-3/par-4 When a trust corporation under a trust subject to corporate taxation has transferred the assets and liabilities related to the trust subject to corporate taxation, as a result of a change of trustees of the trust subject to corporate taxation, the amount of income of the trust corporation for each business year is calculated by deeming that the transferred assets and liabilities has been succeeded to by the trustee after the change at their book value as of immediately prior to the change. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 前項の規定により同項の変更後の受託者が引継ぎを受ける資産及び負債の価額その他受託法人又はその受益者の各事業年度の所得の金額の計算に関し必要な事項は、政令で定める。 art-64-3/par-5 · https://japanlaw.org/en/corporation-tax-act/art-64-3/par-5 · https://japanlaw.org/l/340AC0000000034/art-64-3/par-5 The value of the assets and liabilities that are to be succeeded to by the trustee after the change set forth in the preceding paragraph, pursuant to the provisions of the paragraph, and any other necessary matters concerning the calculation of the amount of income of a trust corporation or its beneficiaries for each business year are specified by Cabinet Order. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-64-3/par-1: 第四条の三 → 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-64-3/par-1: この条 → 法人税法 第六十四条の三 (Article 64-3), art-64-3 — https://japanlaw.org/en/corporation-tax-act/art-64-3 · https://japanlaw.org/l/340AC0000000034/art-64-3 - art-64-3/par-1: 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-64-3/par-2: 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-64-3/par-2: 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-64-3/par-2: 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-64-3/par-3: 前項 → 法人税法 第六十四条の三第二項 (Article 64-3, paragraph (2)), art-64-3/par-2 — https://japanlaw.org/en/corporation-tax-act/art-64-3/par-2 · https://japanlaw.org/l/340AC0000000034/art-64-3/par-2 - art-64-3/par-5: 前項 → 法人税法 第六十四条の三第四項 (Article 64-3, paragraph (4)), art-64-3/par-4 — https://japanlaw.org/en/corporation-tax-act/art-64-3/par-4 · https://japanlaw.org/l/340AC0000000034/art-64-3/par-4 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 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 第六十四条の三第三項 — https://japanlaw.org/en/corporation-tax-act/art-64-3/par-3 · https://japanlaw.org/l/340AC0000000034/art-64-3/par-3 - 法人税法 第六十四条の三第五項 — https://japanlaw.org/en/corporation-tax-act/art-64-3/par-5 · https://japanlaw.org/l/340AC0000000034/art-64-3/par-5 --- ## 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 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-022, translated 2026-10-08 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08