# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第五十一条の二 (Article 51-2)

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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: 第五十一条の二 (Article 51-2)（公社債等の範囲） — address `art-51-2`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-2
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL 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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### 第五十一条の二（公社債等の範囲） — Scope of Public and Corporate Bonds, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-51-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-2</sup>

    **第一項**  法第十一条第三項（公共法人等及び公益信託等に係る非課税）に規定する政令で定める受益権は、次に掲げる受益権とする。
    <sup>art-51-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-2/par-1</sup>
    The beneficial interests specified by Cabinet Order prescribed in Article 11, paragraph (3) (Nontaxability of Public Corporations and Charitable Trusts) of the Act are the following beneficial interests:
    <sup>machine translation, not official</sup>

      **一**  貸付信託の受益権
      <sup>art-51-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-2/par-1/item-1</sup>
      a beneficial interest in a Loan Trust;
      <sup>machine translation, not official</sup>

      **二**  公社債投資信託の受益権
      <sup>art-51-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-2/par-1/item-2</sup>
      a beneficial interest in a Bond Investment Trust;
      <sup>machine translation, not official</sup>

      **三**  公社債等運用投資信託の受益権
      <sup>art-51-2/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-2/par-1/item-3</sup>
      a beneficial interest in a Bond-Based Investment Trust;
      <sup>machine translation, not official</sup>

      **四**  法第六条の三第四号（受託法人等に関するこの法律の適用）に規定する社債的受益権
      <sup>art-51-2/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-2/par-1/item-4</sup>
      a bond-type beneficial interest prescribed in Article 6-3, item (iv) (Application of This Act to Trust Corporations) of the Act.
      <sup>machine translation, not official</sup>

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## Cites
- art-51-2/par-1: 法第十一条第三項 → 所得税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/en/income-tax-act/art-11/par-3 (e-Gov law ID 340AC0000000033)
- art-51-2/par-1/item-4: 法第六条の三第四号 → 所得税法 第六条の三第一項第四号 (Article 6-3, paragraph (1), item (iv)), art-6-3/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-6-3/par-1/item-4 (e-Gov law ID 340AC0000000033)

## Cited by

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

- 所得税法施行令 第五十一条の三第一項第一号（公社債等に係る有価証券の記録等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-1/item-1
- 所得税法施行令 第五十一条の三第一項第三号（公社債等に係る有価証券の記録等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-1/item-3
- 所得税法施行令 附則第三条第一項（公社債等に係る有価証券の保管の委託又は登録に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84/art-3/par-1
- 所得税法施行令 附則第二十四条第五項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-369/art-24/par-5
- 所得税法施行令 附則第二十四条第六項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-369/art-24/par-6
- 所得税法施行令 附則第四条第一項（公社債等に係る有価証券の保管の委託又は登録に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4112-118/art-4/par-1
- 所得税法施行令 附則第四条第二項（公共法人等及び公益信託等に係る非課税に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4152-130/art-4/par-2
- 所得税法施行令 附則第五条第二項（利子所得等について非課税とされる預貯金等の範囲等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-5/par-2
- 所得税法施行令 附則第二十九条第一項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-235/art-29/par-1
- 所得税法施行規則 第十六条の二第一項第二号（公共法人等及び公益信託等に係る非課税申告書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-16-2/par-1/item-2 (e-Gov law ID 340M50000040011)

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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 in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_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-20261106T173921-013, 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-20261106T173921-013, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-001, 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