# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三章 (Part 1, Chapter 3)

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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: 第三章 (Part 1, Chapter 3) — address `pt-1/ch-3`
- Text: the text as amended with effect from 2028-01-01 (On 1 January of the year after another part of the amending law comes into force. The exact day is not fixed yet.) — NOT yet in force (revision 20280101_508CO0000000093)
- URL (this text's page, at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-1/ch-3
- 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-3
- 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.

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.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.

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## 第三章　所得の帰属に関する通則 — Chapter III General Rules on Attribution of Income
<sup>heading: machine translation, not official</sup>
<sup>pt-1/ch-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-1/ch-3</sup>

### 第五十二条（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） — Attribution of Trust Property Assets and Liabilities and of Proceeds and Expenses Attributable to Trust Property
<sup>caption: machine translation, not official</sup>
<sup>art-52 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-1/ch-3#art-52</sup>

  **第一項**  法第十三条第二項（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）に規定する政令で定める権限は、信託の目的に反しないことが明らかである場合に限り信託の変更をすることができる権限とする。
  <sup>art-52/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-1/ch-3#art-52/par-1</sup>
  The authority specified by Cabinet Order prescribed in Article 13, paragraph (2) (Attribution of Trust Property Assets and Liabilities and of Proceeds and Expenses Attributable to Trust Property) of the Act is the authority to modify the trust, limited to where it is clear that doing so does not contravene the purpose of the trust.
  <sup>machine translation, not official</sup>

  **第二項**  法第十三条第二項に規定する信託の変更をする権限には、他の者との合意により信託の変更をすることができる権限を含むものとする。
  <sup>art-52/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-1/ch-3#art-52/par-2</sup>
  The authority to modify a trust prescribed in Article 13, paragraph (2) of the Act is to include the authority to modify the trust by agreement with another person.
  <sup>machine translation, not official</sup>

  **第三項**  停止条件が付された信託財産の給付を受ける権利を有する者は、法第十三条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ものとする。
  <sup>art-52/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-1/ch-3#art-52/par-3</sup>
  A person who has the right to receive the delivery of trust property that is subject to a suspensive condition is deemed to fall under a person who is to receive the delivery of trust property prescribed in Article 13, paragraph (2) of the Act.
  <sup>machine translation, not official</sup>

  **第四項**  法第十三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。以下この項において同じ。）が二以上ある場合における同条第一項の規定の適用については、同項の信託の信託財産に属する資産及び負債の全部をそれぞれの受益者がその有する権利の内容に応じて有するものとし、当該信託財産に帰せられる収益及び費用の全部がそれぞれの受益者にその有する権利の内容に応じて帰せられるものとする。
  <sup>art-52/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-1/ch-3#art-52/par-4</sup>
  In the application of Article 13, paragraph (1) of the Act where there are two or more beneficiaries prescribed in Article 13, paragraph (1) of the Act (including persons deemed to be beneficiaries prescribed in paragraph (1) of that Article pursuant to paragraph (2) of that Article; the same applies hereinafter in this paragraph), all of the assets and liabilities belonging to the trust property of the trust set forth in that paragraph are to be held by each beneficiary in accordance with the content of the rights that the beneficiary holds, and all of the proceeds and expenses attributable to that trust property are to be attributed to each beneficiary in accordance with the content of the rights that the beneficiary holds.
  <sup>machine translation, not official</sup>

  **第五項**  法第十三条第三項第二号に規定する退職年金に関する契約で政令で定めるものは、次に掲げる契約とする。
  <sup>art-52/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-1/ch-3#art-52/par-5</sup>
  The contracts concerning retirement pensions prescribed in Article 13, paragraph (3), item (ii) of the Act that are specified by Cabinet Order are the following contracts:
  <sup>machine translation, not official</sup>

    **一**  法人税法施行令第百五十六条の二第十号（用語の意義）に規定する厚生年金基金契約
    <sup>art-52/par-5/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-1/ch-3#art-52/par-5/item-1</sup>
    an employees' pension fund contract prescribed in Article 156-2, item (x) (Meaning of Terms) of the Order for the Enforcement of the Corporation Tax Act;
    <sup>machine translation, not official</sup>

    **二**  国家公務員共済組合法第二十一条第二項第二号（設立及び業務）に掲げる業務に係る国家公務員共済組合法施行令（昭和三十三年政令第二百七号）第九条の四第一号（厚生年金保険給付積立金等及び退職等年金給付積立金等の管理及び運用に関する契約）に掲げる契約
    <sup>art-52/par-5/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-1/ch-3#art-52/par-5/item-2</sup>
    the contract listed in Article 9-4, item (i) (Contracts Concerning the Management and Investment of Employees' Pension Insurance Benefit Reserve Funds, etc. and Retirement, etc. Pension Benefit Reserve Funds, etc.) of the Order for Enforcement of the National Public Officers Mutual Aid Association Act (Cabinet Order No. 207 of 1958) that pertains to the business listed in Article 21, paragraph (2), item (ii) (Establishment and Business) of the National Public Officers Mutual Aid Association Act;
    <sup>machine translation, not official</sup>

    **三**  地方公務員等共済組合法第三条の二第一項第三号（組合の業務）に規定する退職等年金給付組合積立金の積立ての業務に係る地方公務員等共済組合法施行令（昭和三十七年政令第三百五十二号）第十六条の三第一号（資金の運用に関する契約）（同令第二十条（準用規定）において準用する場合を含む。）に掲げる契約
    <sup>art-52/par-5/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-1/ch-3#art-52/par-5/item-3</sup>
    the contract listed in Article 16-3, item (i) (Contracts Concerning the Investment of Funds) of the Order for Enforcement of the Local Public Officers, etc. Mutual Aid Association Act (Cabinet Order No. 352 of 1962) (including where applied mutatis mutandis pursuant to Article 20 (Provisions Applied Mutatis Mutandis) of that Order) that pertains to the business of accumulating the retirement, etc. pension benefit association reserve funds prescribed in Article 3-2, paragraph (1), item (iii) (Business of Associations) of the Local Public Officers, etc. Mutual Aid Association Act;
    <sup>machine translation, not official</sup>

    **四**  地方公務員等共済組合法第三十八条の二第二項第四号（地方公務員共済組合連合会）に規定する退職等年金給付調整積立金の管理及び運用に関する事務に係る業務に係る地方公務員等共済組合法施行令第二十一条の三（準用規定）において準用する同令第十六条の三第一号に掲げる契約
    <sup>art-52/par-5/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-1/ch-3#art-52/par-5/item-4</sup>
    the contract listed in Article 16-3, item (i) of the Order for Enforcement of the Local Public Officers, etc. Mutual Aid Association Act as applied mutatis mutandis pursuant to Article 21-3 (Provisions Applied Mutatis Mutandis) of that Order, that pertains to the business concerning the affairs of managing and investing the retirement, etc. pension benefit adjustment reserve funds prescribed in Article 38-2, paragraph (2), item (iv) (Pension Fund Association for Local Government Officials) of the Local Public Officers, etc. Mutual Aid Association Act; and
    <sup>machine translation, not official</sup>

    **五**  日本私立学校振興・共済事業団法（平成九年法律第四十八号）第二十三条第一項第八号（業務）に掲げる業務に係る信託の契約
    <sup>art-52/par-5/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-1/ch-3#art-52/par-5/item-5</sup>
    a trust contract pertaining to the business listed in Article 23, paragraph (1), item (viii) (Business) of the Act on the Promotion and Mutual Aid Corporation for Private Schools of Japan (Act No. 48 of 1997).
    <sup>machine translation, not official</sup>

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## Cites
- art-52/par-1: 法第十三条第二項 → 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-52/par-2: 法第十三条第二項 → 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-52/par-3: 法第十三条第二項 → 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-52/par-4: 法第十三条第一項 → 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-52/par-4: 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-52/par-4: この項 → 所得税法施行令 第五十二条第四項 (Article 52, paragraph (4)), art-52/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-1/ch-3#art-52/par-4
- art-52/par-5: 法第十三条第三項第二号 → 所得税法 第十三条第三項第二号 (Article 13, paragraph (3), item (ii)), art-13/par-3/item-2 — https://japanlaw.org/en/income-tax-act/art-13/par-3/item-2 (e-Gov law ID 340AC0000000033)
- art-52/par-5/item-2: 国家公務員共済組合法第二十一条第二項第二号 → e-Gov law 333AC0000000128, 第二十一条第二項第二号 (Article 21, paragraph (2), item (ii)), art-21/par-2/item-2 — not held in this collection
- art-52/par-5/item-2: に掲げる業務に係る国家公務員共済組合法施行令（昭和三十三年政令第二百七号）第九条の四第一号 → e-Gov law 333CO0000000207, 第九条の四第一項第一号 (Article 9-4, paragraph (1), item (i)), art-9-4/par-1/item-1 — not held in this collection
- art-52/par-5/item-3: 地方公務員等共済組合法第三条の二第一項第三号 → e-Gov law 337AC0000000152, 第三条の二第一項第三号 (Article 3-2, paragraph (1), item (iii)), art-3-2/par-1/item-3 — not held in this collection
- art-52/par-5/item-3: 規定する退職等年金給付組合積立金の積立ての業務に係る地方公務員等共済組合法施行令（昭和三十七年政令第三百五十二号）第十六条の三第一号 → e-Gov law 337CO0000000352, 第十六条の三第一項第一号 (Article 16-3, paragraph (1), item (i)), art-16-3/par-1/item-1 — not held in this collection
- art-52/par-5/item-4: 地方公務員等共済組合法第三十八条の二第二項第四号 → e-Gov law 337AC0000000152, 第三十八条の二第二項第四号 (Article 38-2, paragraph (2), item (iv)), art-38-2/par-2/item-4 — not held in this collection
- art-52/par-5/item-5: 日本私立学校振興・共済事業団法（平成九年法律第四十八号）第二十三条第一項第八号 → e-Gov law 409AC0000000048, 第二十三条第一項第八号 (Article 23, paragraph (1), item (viii)), art-23/par-1/item-8 — not held in this collection

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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 a date not yet fixed (https://laws.e-gov.go.jp/law/340CO0000000096/20280101_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-20261106T173921-014, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-014, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-015, 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