# 法人税法 / Corporation Tax Act — 第四章 (Part 1, Chapter 4)

- 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: 第四章 (Part 1, Chapter 4) — address `pt-1/ch-4`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/pt-1/ch-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/pt-1/ch-4
- 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.

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## 第四章　所得の帰属に関する通則 — Chapter IV General Rules on Attribution of Income
<sup>heading: machine translation, not official</sup>
<sup>pt-1/ch-4 · https://japanlaw.org/en/corporation-tax-act/pt-1/ch-4 · https://japanlaw.org/l/340AC0000000034/pt-1/ch-4</sup>

### 第十一条（実質所得者課税の原則） — Principle of Taxing the Actual Earner
<sup>caption: machine translation, not official</sup>
<sup>art-11 · https://japanlaw.org/en/corporation-tax-act/art-11 · https://japanlaw.org/l/340AC0000000034/art-11</sup>

  **第一項**  資産又は事業から生ずる収益の法律上帰属するとみられる者が単なる名義人であつて、その収益を享受せず、その者以外の法人がその収益を享受する場合には、その収益は、これを享受する法人に帰属するものとして、この法律の規定を適用する。
  <sup>art-11/par-1 · https://japanlaw.org/en/corporation-tax-act/art-11/par-1 · https://japanlaw.org/l/340AC0000000034/art-11/par-1</sup>
  In the case where a person who appears to be the legal owner of the proceeds arising from assets or a business is merely a nominal owner and does not enjoy the proceeds, and a corporation other than that person enjoys the proceeds, the provisions of this Act apply on the basis that the proceeds are attributed to the corporation that enjoys them.
  <sup>machine translation, not official</sup>

### 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） — Vesting of Assets and Liabilities in Trust Property and Profit and Expenses to Be Attributed to Trust Property
<sup>caption: machine translation, not official</sup>
<sup>art-12 · https://japanlaw.org/en/corporation-tax-act/art-12 · https://japanlaw.org/l/340AC0000000034/art-12</sup>

  **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及び負債を有するものとみなし、かつ、当該信託財産に帰せられる収益及び費用は当該受益者の収益及び費用とみなして、この法律の規定を適用する。ただし、集団投資信託、退職年金等信託、公益信託等又は法人課税信託の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については、この限りでない。
  <sup>art-12/par-1 · https://japanlaw.org/en/corporation-tax-act/art-12/par-1 · https://japanlaw.org/l/340AC0000000034/art-12/par-1</sup>
  A beneficiary of a trust (limited to one who currently has rights as a beneficiary) is deemed to hold the assets and liabilities belonging to the trust property of the trust, and the profit and expenses attributed to the trust property are deemed to be the profit and expenses of the beneficiary, and the provisions of this Act apply accordingly; provided, however, that this does not apply to the assets and liabilities belonging to the trust property of a group investment trust, retirement pension trust, etc., public interest trust, etc. or trust subject to corporate taxation, or to the profit and expenses attributed to the trust property.
  <sup>machine translation, not official</sup>

  **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。
  <sup>art-12/par-2 · https://japanlaw.org/en/corporation-tax-act/art-12/par-2 · https://japanlaw.org/l/340AC0000000034/art-12/par-2</sup>
  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 (other than a beneficiary) is deemed to be a beneficiary as prescribed in the preceding paragraph, and the provisions of that paragraph apply.
  <sup>machine translation, not official</sup>

  **第三項**  法人が受託者となる集団投資信託、退職年金等信託又は公益信託等の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は、当該法人の各事業年度の所得の金額の計算上、当該法人の資産及び負債並びに収益及び費用でないものとみなして、この法律の規定を適用する。
  <sup>art-12/par-3 · https://japanlaw.org/en/corporation-tax-act/art-12/par-3 · https://japanlaw.org/l/340AC0000000034/art-12/par-3</sup>
  The assets and liabilities belonging to the trust property of a group investment trust, retirement pension trust, etc. or public interest trust, etc. of which a corporation is the trustee, and the profit and expenses attributed to the trust property, are deemed not to be the assets and liabilities or the profit and expenses of the corporation in calculating the amount of income of the corporation for each business year, and the provisions of this Act apply accordingly.
  <sup>machine translation, not official</sup>

  **第四項**  この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
  <sup>art-12/par-4 · https://japanlaw.org/en/corporation-tax-act/art-12/par-4 · https://japanlaw.org/l/340AC0000000034/art-12/par-4</sup>
  In this Article, the meanings of the terms set forth in the following items are as prescribed in those items:
  <sup>machine translation, not official</sup>

    **一**  退職年金等信託　第八十四条第一項（退職年金等積立金の額の計算）に規定する確定給付年金資産管理運用契約、確定給付年金基金資産運用契約、確定拠出年金資産管理契約、勤労者財産形成給付契約若しくは勤労者財産形成基金給付契約、国民年金基金若しくは国民年金基金連合会の締結した国民年金法（昭和三十四年法律第百四十一号）第百二十八条第三項（基金の業務）若しくは第百三十七条の十五第四項（連合会の業務）に規定する契約又はこれらに類する退職年金に関する契約で政令で定めるものに係る信託をいう。
    <sup>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</sup>
    retirement pension trust, etc.: These mean a trust pertaining to a contract for the management of assets in a defined benefit pension plan, a contract for the management of assets in a defined benefit pension fund, a contract for the management of assets in a defined contribution pension plan, a benefits contract related to asset-building for wage earners or a benefits contract related to asset-building funds for wage earners prescribed in Article 84, paragraph (1) (Calculation of the Amount of Retirement Pension Funds), a contract prescribed in Article 128, paragraph (3) (Operations of a National Pension Fund) or Article 137-15, paragraph (4) (Operations of the National Pension Fund Association) of the National Pension Act (Act No. 141 of 1959) that has been concluded by a National Pension Fund or the National Pension Fund Association, or a contract concerning retirement pensions similar thereto that is specified by Cabinet Order;
    <sup>machine translation, not official</sup>

    **二**  公益信託等　公益信託に関する法律（令和六年法律第三十号）第二条第一項第一号（定義）に規定する公益信託及び社債、株式等の振替に関する法律（平成十三年法律第七十五号）第二条第十一項（定義）に規定する加入者保護信託をいう。
    <sup>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</sup>
    public interest trust, etc.: These mean a public interest trust prescribed in Article 2, paragraph (1), item (i) (Definitions) of the Act on Public Interest Trusts (Act No. 30 of 2024) and a participant protection trust prescribed in Article 2, paragraph (11) (Definitions) of the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001).
    <sup>machine translation, not official</sup>

  **第五項**  受益者が二以上ある場合における第一項の規定の適用、第二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第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。
  <sup>art-12/par-5 · https://japanlaw.org/en/corporation-tax-act/art-12/par-5 · https://japanlaw.org/l/340AC0000000034/art-12/par-5</sup>
  The application of the provisions of paragraph (1) in the case where there are two or more beneficiaries, the determination of whether a person falls under the category of a person who is meant to benefit from the trust property as prescribed in paragraph (2), and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

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## Cites
- art-12/par-2: 前項 → 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-12/par-4: この条 → 法人税法 第十二条 (Article 12), art-12 — https://japanlaw.org/en/corporation-tax-act/art-12 · https://japanlaw.org/l/340AC0000000034/art-12
- art-12/par-4/item-1: 国民年金法（昭和三十四年法律第百四十一号）第百二十八条第三項 → 国民年金法 第百二十八条第三項 (Article 128, paragraph (3)), art-128/par-3 — https://japanlaw.org/en/national-pension-act/art-128/par-3 · https://japanlaw.org/l/334AC0000000141/art-128/par-3
- art-12/par-4/item-1: 第百三十七条の十五第四項 → 国民年金法 第百三十七条の十五第四項 (Article 137-15, paragraph (4)), art-137-15/par-4 — https://japanlaw.org/en/national-pension-act/art-137-15/par-4 · https://japanlaw.org/l/334AC0000000141/art-137-15/par-4
- art-12/par-4/item-1: 第八十四条第一項 → 法人税法 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/en/corporation-tax-act/art-84/par-1 · https://japanlaw.org/l/340AC0000000034/art-84/par-1
- art-12/par-4/item-2: 公益信託に関する法律（令和六年法律第三十号）第二条第一項第一号 → e-Gov law 506AC0000000030, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection
- art-12/par-4/item-2: 社債、株式等の振替に関する法律（平成十三年法律第七十五号）第二条第十一項 → e-Gov law 413AC0000000075, 第二条第十一項 (Article 2, paragraph (11)), art-2/par-11 — not held in this collection
- art-12/par-5: 第一項から第三項まで → 法人税法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/en/corporation-tax-act/art-12/par-3 · https://japanlaw.org/l/340AC0000000034/art-12/par-3
- art-12/par-5: 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-12/par-5: 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

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## 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-20261008T111236-005, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-006, 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