# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第五十八条 (Article 58) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-58. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第五十八条 (Article 58)（投資信託等の収益の分配に係る収入金額） — address `art-58` - 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-58 - 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. --- ### 第五十八条（投資信託等の収益の分配に係る収入金額） — Revenue Pertaining to Distribution of Proceeds of Investment Trusts, etc. caption: machine translation, not official art-58 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-58 **第一項** 投資信託又は特定受益証券発行信託（以下この項において「投資信託等」という。）について信託の終了（当該投資信託等の信託の併合に係るものである場合にあつては、当該投資信託等の受益者に当該信託の併合に係る新たな信託の受益権以外の資産（信託の併合に反対する当該受益者に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）の交付がされた信託の併合に係るものに限る。）又は信託契約の一部の解約により分配される収益に係る利子所得又は配当所得の収入金額は、当該信託の終了又は当該契約の一部の解約により当該投資信託等の受益権を有する者に対し支払われる金額のうち、当該信託の終了又は当該契約の一部の解約の時において当該投資信託等について信託されている金額で当該受益権に係るものを超える部分の金額とする。 art-58/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-58/par-1 With regard to an Investment Trust or Specified Trust That Issues Beneficiary Certificates (hereinafter in this paragraph referred to as "Investment Trust, etc."), the revenue of interest income or dividend income pertaining to proceeds distributed upon the termination of the trust (in the case of one pertaining to a merger of trusts of that Investment Trust, etc., limited to one pertaining to a merger of trusts in which assets other than beneficial interests in the new trust pertaining to that merger of trusts (excluding money and other assets delivered as consideration based on a demand for purchase made by a beneficiary who opposes the merger of trusts) have been delivered to a beneficiary of that Investment Trust, etc.) or the partial cancellation of its trust contract is the portion of the amount paid, upon that termination of the trust or partial cancellation of the contract, to a person holding a beneficial interest in that Investment Trust, etc. that exceeds the amount entrusted with respect to that Investment Trust, etc. at the time of that termination of the trust or partial cancellation of the contract that pertains to that beneficial interest. machine translation, not official **第二項** 特定受益証券発行信託について信託の分割（分割信託（信託の分割によりその信託財産の一部を受託者を同一とする他の信託又は新たな信託の信託財産として移転する信託をいう。）の受益者に承継信託（信託の分割により受託者を同一とする他の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。）の受益権以外の資産（信託の分割に反対する当該受益者に対する信託法（平成十八年法律第百八号）第百三条第六項（受益権取得請求）に規定する受益権取得請求に基づく対価として交付される金銭その他の資産を除く。）の交付がされたものに限る。）により分配される収益に係る配当所得の収入金額は、当該信託の分割により当該特定受益証券発行信託の受益権を有する者に対し支払われる金額のうち、当該信託の分割の時において当該特定受益証券発行信託について信託されている金額で当該受益権に係るものを超える部分の金額とする。 art-58/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-58/par-2 The revenue of dividend income pertaining to proceeds distributed by a trust split with respect to a Specified Trust That Issues Beneficiary Certificates (limited to one in which assets other than beneficial interests in a successor trust (meaning a trust that receives, through a trust split, a transfer of part of the trust property of another trust having the same trustee) (excluding money and other assets delivered as consideration based on a demand for acquisition of beneficial interests prescribed in Article 103, paragraph (6) (Demand for Acquisition of Beneficial Interests) of the Trust Act (Act No. 108 of 2006) made by a beneficiary who opposes the trust split) have been delivered to a beneficiary of a split trust (meaning a trust that transfers, through a trust split, part of its trust property as the trust property of another trust having the same trustee or of a new trust)) is the portion of the amount paid, due to that trust split, to a person holding a beneficial interest in that Specified Trust That Issues Beneficiary Certificates that exceeds the amount entrusted with respect to that Specified Trust That Issues Beneficiary Certificates at the time of that trust split that pertains to that beneficial interest. machine translation, not official --- ## Cites - art-58/par-1: この項 → 所得税法施行令 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-58/par-1 - art-58/par-2: 信託法（平成十八年法律第百八号）第百三条第六項 → e-Gov law 418AC0000000108, 第百三条第六項 (Article 103, paragraph (6)), art-103/par-6 — not held in this collection ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第五十八条第一項（投資信託等の収益の分配に係る収入金額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-58/par-1 - 所得税法施行令 第三百四十六条第一項第二号（償還金等の受領者の告知等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-346/par-1/item-2 - 所得税法施行令 第三百四十六条第二項第一号（償還金等の受領者の告知等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-346/par-2/item-1 - 所得税法施行令 第三百四十六条第二項第二号（償還金等の受領者の告知等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-346/par-2/item-2 - 所得税法施行令 附則第三条第一項（投資信託等の収益の分配に係る収入金額に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4252-165/art-3/par-1 --- ## 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-20261106T163957-020, 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-20261106T163957-020, 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