# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第一章の二 (Part 1, Chapter 1-2)

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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — 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: 第一章の二 (Part 1, Chapter 1-2) — address `pt-1/ch-1-2`
- Text: the text as amended with effect from 2027-01-01, standing until 2027-07-21 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270101_508CO0000000093)
- URL (this text's page, at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1-2
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/income-tax-act-enforcement-order/pt-1/ch-1-2
- Every provision below carries its address and its place on this text's page 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.

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machine translation.

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## 第一章の二　法人課税信託の受託者等に関する通則 — Chapter I-2 Common Provisions on Trustees, etc. of Trusts Subject to Corporate Taxation
<sup>heading: machine translation, not official</sup>
<sup>pt-1/ch-1-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1-2</sup>

### 第十六条（法人課税信託の併合又は分割等） — Merger or Split, etc. of Trusts Subject to Corporate Taxation
<sup>caption: machine translation, not official</sup>
<sup>art-16 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1-2#art-16</sup>

  **第一項**  信託の併合に係る従前の信託又は信託の分割に係る分割信託（信託の分割によりその信託財産の一部を他の信託又は新たな信託に移転する信託をいう。次項において同じ。）が法人課税信託（法人税法第二条第二十九号の二イ又はハ（定義）に掲げる信託に限る。以下この項において「特定法人課税信託」という。）である場合には、当該信託の併合に係る新たな信託又は当該信託の分割に係る他の信託若しくは新たな信託（法人課税信託を除く。）は、特定法人課税信託とみなす。
  <sup>art-16/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1-2#art-16/par-1</sup>
  Where a former trust relating to a merger of trusts, or a split trust relating to a trust split (meaning a trust that, by a trust split, transfers part of its trust property to another trust or a new trust; the same applies in the following paragraph), is a Trust Subject to Corporate Taxation (limited to a trust listed in Article 2, item (xxix)-2, (a) or (c) (Definitions) of the Corporation Tax Act; hereinafter in this paragraph referred to as a "specified Trust Subject to Corporate Taxation"), the new trust relating to that merger of trusts, or the other trust or new trust (excluding a Trust Subject to Corporate Taxation) relating to that trust split, is deemed to be a specified Trust Subject to Corporate Taxation.
  <sup>machine translation, not official</sup>

  **第二項**  信託の併合又は信託の分割（一の信託が新たな信託に信託財産の一部を移転するものに限る。以下この項及び次項において「単独新規信託分割」という。）が行われた場合において、当該信託の併合が法人課税信託を新たな信託とするものであるときにおける当該信託の併合に係る従前の信託（法人課税信託を除く。）は当該信託の併合の直前に法人課税信託に該当することとなつたものとみなし、当該単独新規信託分割が集団投資信託（法第十三条第三項第一号（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）に規定する集団投資信託をいう。以下この項において同じ。）又は受益者等課税信託（同条第一項に規定する受益者（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。）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をいう。以下この項において同じ。）を分割信託とし、法人課税信託を承継信託（信託の分割により分割信託からその信託財産の一部の移転を受ける信託をいう。以下この項及び次項において同じ。）とするものであるときにおける当該承継信託は当該単独新規信託分割の直後に集団投資信託又は受益者等課税信託から法人課税信託に該当することとなつたものとみなす。
  <sup>art-16/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1-2#art-16/par-2</sup>
  Where a merger of trusts or a trust split (limited to one by which a single trust transfers part of its trust property to a new trust; hereinafter in this paragraph and the following paragraph referred to as a "single-trust split into a new trust") takes place, in the case where that merger of trusts makes a Trust Subject to Corporate Taxation the new trust, a former trust relating to that merger of trusts (excluding a Trust Subject to Corporate Taxation) is deemed to have come to fall under a Trust Subject to Corporate Taxation immediately before that merger of trusts, and in the case where that single-trust split into a new trust makes a group investment trust (meaning a group investment trust prescribed in Article 13, paragraph (3), item (i) (Attribution of Trust Property Assets and Liabilities and of Proceeds and Expenses Attributable to Trust Property) of the Act; hereinafter the same applies in this paragraph) or a trust taxed on its beneficiaries (meaning a trust in which a beneficiary prescribed in paragraph (1) of that Article (including a person deemed to be a beneficiary prescribed in paragraph (1) of that Article pursuant to paragraph (2) of that Article) is deemed to hold the assets and liabilities belonging to its trust property; hereinafter the same applies in this paragraph) the split trust, and makes a Trust Subject to Corporate Taxation the successor trust (meaning a trust that, by a trust split, receives the transfer of part of the trust property of a split trust; hereinafter the same applies in this paragraph and the following paragraph), that successor trust is deemed to have come to fall under a Trust Subject to Corporate Taxation, from a group investment trust or a trust taxed on its beneficiaries, immediately after that single-trust split into a new trust.
  <sup>machine translation, not official</sup>

  **第三項**  他の信託に信託財産の一部を移転する信託の分割（以下この項において「吸収信託分割」という。）又は二以上の信託が新たな信託に信託財産の一部を移転する信託の分割（以下この項において「複数新規信託分割」という。）が行われた場合には、当該吸収信託分割又は複数新規信託分割により移転する信託財産をその信託財産とする信託（以下この項において「吸収分割中信託」という。）を承継信託とする単独新規信託分割が行われ、直ちに当該吸収分割中信託及び承継信託（複数新規信託分割にあつては、他の吸収分割中信託）を従前の信託とする信託の併合が行われたものとみなして、前二項の規定を適用する。
  <sup>art-16/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1-2#art-16/par-3</sup>
  Where a trust split by which part of the trust property is transferred to another trust (hereinafter in this paragraph referred to as an "absorption-type trust split") or a trust split by which two or more trusts transfer part of their trust property to a new trust (hereinafter in this paragraph referred to as a "split of two or more trusts into a new trust") takes place, the provisions of the preceding two paragraphs apply by deeming that a single-trust split into a new trust has been carried out that makes a trust whose trust property is the trust property transferred by that absorption-type trust split or split of two or more trusts into a new trust (hereinafter in this paragraph referred to as an "intermediate trust in a split") the successor trust, and that a merger of trusts has been carried out immediately thereafter that makes that intermediate trust in a split and the successor trust (in the case of a split of two or more trusts into a new trust, another intermediate trust in a split) the former trusts.
  <sup>machine translation, not official</sup>

  **第四項**  前三項に定めるもののほか、受託法人又は法人課税信託の委託者若しくは受益者についての法又はこの政令の規定の適用に関し必要な事項は、財務省令で定める。
  <sup>art-16/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1-2#art-16/par-4</sup>
  In addition to what is provided for in the preceding three paragraphs, matters necessary for the application of the provisions of the Act or this Cabinet Order with regard to a trust corporation or the settlor or beneficiary of a Trust Subject to Corporate Taxation are specified by Ministry of Finance Order.
  <sup>machine translation, not official</sup>

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## Cites
- art-16/par-1: 次項 → 所得税法施行令 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1-2#art-16/par-2
- art-16/par-1: 法人税法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 (e-Gov law ID 340AC0000000034)
- art-16/par-1: この項 → 所得税法施行令 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1-2#art-16/par-1
- art-16/par-2: この項 → 所得税法施行令 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1-2#art-16/par-2
- art-16/par-2: 次項 → 所得税法施行令 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1-2#art-16/par-3
- art-16/par-2: 法第十三条第三項第一号 → 所得税法 第十三条第三項第一号 (Article 13, paragraph (3), item (i)), art-13/par-3/item-1 — https://japanlaw.org/en/income-tax-act/art-13/par-3/item-1 (e-Gov law ID 340AC0000000033)
- art-16/par-2: 同条第一項 → 所得税法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/en/income-tax-act/art-13/par-1 (e-Gov law ID 340AC0000000033)
- art-16/par-2: 同条第二項 → 所得税法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/en/income-tax-act/art-13/par-2 (e-Gov law ID 340AC0000000033)
- art-16/par-3: この項 → 所得税法施行令 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1-2#art-16/par-3
- art-16/par-3: 前二項 → 所得税法施行令 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1-2#art-16/par-1
- art-16/par-3: 前二項 → 所得税法施行令 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1-2#art-16/par-2
- art-16/par-4: 前三項 → 所得税法施行令 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1-2#art-16/par-1
- art-16/par-4: 前三項 → 所得税法施行令 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1-2#art-16/par-2
- art-16/par-4: 前三項 → 所得税法施行令 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-1/ch-1-2#art-16/par-3

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text as 令和八年政令第九十三号 leaves it, from 2027-01-01 (https://laws.e-gov.go.jp/law/340CO0000000096/20270101_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-006, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06