# 所得税法 / Income Tax Act — 第十三条 (Article 13) - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income 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: 第十三条 (Article 13)（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） — address `art-13` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-13 - 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. --- ### 第十三条（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) caption: Ministry of Justice translation — Japanese Law Translation Database System art-13 · https://japanlaw.org/en/income-tax-act/art-13 · https://japanlaw.org/l/340AC0000000033/art-13 **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。 art-13/par-1 · https://japanlaw.org/en/income-tax-act/art-13/par-1 · https://japanlaw.org/l/340AC0000000033/art-13/par-1 The beneficiary of a trust (but only one who actually has rights as a beneficiary) is deemed to be the one holding the trust property's assets and liabilities; the proceeds and expenses attributable to the trust property are deemed to be the proceeds and expenses of the beneficiary; and the provisions of this Act apply; provided, however, that this does not apply to the trust property assets and liabilities of a group investment trust, retirement pension trust, or Trust Subject to Corporate Taxation, nor does it apply to proceeds and expenses attributable to the trust property thereof. Ministry of Justice translation — Japanese Law Translation Database System **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。 art-13/par-2 · https://japanlaw.org/en/income-tax-act/art-13/par-2 · https://japanlaw.org/l/340AC0000000033/art-13/par-2 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. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 第一項において、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。 art-13/par-3 · https://japanlaw.org/en/income-tax-act/art-13/par-3 · https://japanlaw.org/l/340AC0000000033/art-13/par-3 In paragraph (1), the meaning of a term as set forth in one of the following items is as prescribed in the item: Ministry of Justice translation — Japanese Law Translation Database System **一** 集団投資信託　合同運用信託、投資信託（法人税法第二条第二十九号ロ（定義）に掲げる信託に限る。）及び特定受益証券発行信託をいう。 art-13/par-3/item-1 · https://japanlaw.org/en/income-tax-act/art-13/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/art-13/par-3/item-1 group investment trust:a Jointly Managed Trust, Investment Trust (but only a trust as set forth in Article 2, item (xxix), (b) (Definitions) of the Corporation Tax Act), or Specified Trust That Issues Beneficiary Certificates; Ministry of Justice translation — Japanese Law Translation Database System **二** 退職年金等信託　法人税法第八十四条第一項（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。 art-13/par-3/item-2 · https://japanlaw.org/en/income-tax-act/art-13/par-3/item-2 · https://japanlaw.org/l/340AC0000000033/art-13/par-3/item-2 retirement pension trust: a trust under an investment contract for defined-benefit pension assets, investment contract for defined-benefit pension fund assets, investment contract for defined-contribution pension assets, benefit contract for worker asset-building, or benefit contract for a worker asset-building fund as prescribed in Article 84, paragraph (1) (Calculation of the Amount of Retirement Pension Funds) of the Corporation Tax Act; under a contract as prescribed in Article 128, paragraph (3) (Business of the Fund) or Article 137-15, paragraph (4) (Business of the Association) of the National Pension Act which is concluded by the National Pension Fund or the National Pension Fund Association; or under any similar contract involving a retirement pension which is prescribed by Cabinet Order. machine translation, not official **第四項** 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及び第二項の規定の適用に関し必要な事項は、政令で定める。 art-13/par-4 · https://japanlaw.org/en/income-tax-act/art-13/par-4 · https://japanlaw.org/l/340AC0000000033/art-13/par-4 Cabinet Order provides for the application of the provisions of paragraph (1) if there are two or more beneficiaries, for the reaching of a determination as to whether someone falls under the category of a person who is meant to benefit from trust property as prescribed in paragraph (2), and for other necessary particulars concerning the application of paragraph (1) and paragraph (2). Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-13/par-2: 前項 → 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 · https://japanlaw.org/l/340AC0000000033/art-13/par-1 - art-13/par-3: 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 · https://japanlaw.org/l/340AC0000000033/art-13/par-1 - art-13/par-3/item-1: 法人税法第二条第二十九号 → 法人税法 第二条第一項第二十九号 (Article 2, paragraph (1), item (xxix)), art-2/par-1/item-29 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-29 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-29 - art-13/par-3/item-2: 法人税法第八十四条第一項 → 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-13/par-3/item-2: 国民年金法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-13/par-3/item-2: 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-13/par-4: 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 · https://japanlaw.org/l/340AC0000000033/art-13/par-1 - art-13/par-4: 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 · https://japanlaw.org/l/340AC0000000033/art-13/par-2 ## Cited by 18 provisions cite this one. No official source publishes this direction. - 所得税法 第六条の三第一項第五号（受託法人等に関するこの法律の適用） — https://japanlaw.org/en/income-tax-act/art-6-3/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-6-3/par-1/item-5 - 所得税法 第六条の三第一項第六号（受託法人等に関するこの法律の適用） — https://japanlaw.org/en/income-tax-act/art-6-3/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-6-3/par-1/item-6 - 所得税法 第六条の三第一項第七号（受託法人等に関するこの法律の適用） — https://japanlaw.org/en/income-tax-act/art-6-3/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-6-3/par-1/item-7 - 所得税法 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） — https://japanlaw.org/en/income-tax-act/art-13/par-2 · https://japanlaw.org/l/340AC0000000033/art-13/par-2 - 所得税法 第十三条第三項（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） — https://japanlaw.org/en/income-tax-act/art-13/par-3 · https://japanlaw.org/l/340AC0000000033/art-13/par-3 - 所得税法 第十三条第四項（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） — https://japanlaw.org/en/income-tax-act/art-13/par-4 · https://japanlaw.org/l/340AC0000000033/art-13/par-4 - 所得税法 第六十七条の三第一項 — https://japanlaw.org/en/income-tax-act/art-67-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-67-3/par-1 - 所得税法 第六十七条の三第五項 — https://japanlaw.org/en/income-tax-act/art-67-3/par-5 · https://japanlaw.org/l/340AC0000000033/art-67-3/par-5 - 所得税法 第六十七条の三第九項 — https://japanlaw.org/en/income-tax-act/art-67-3/par-9 · https://japanlaw.org/l/340AC0000000033/art-67-3/par-9 - 所得税法 第百七十六条第二項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act/art-176/par-2 · https://japanlaw.org/l/340AC0000000033/art-176/par-2 - 所得税法 第百七十六条第三項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act/art-176/par-3 · https://japanlaw.org/l/340AC0000000033/art-176/par-3 - 所得税法 第百八十条第一項（恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例） — https://japanlaw.org/en/income-tax-act/art-180/par-1 · https://japanlaw.org/l/340AC0000000033/art-180/par-1 - 所得税法 第二百二十四条の四第一項（信託受益権の譲渡の対価の受領者の告知） — https://japanlaw.org/en/income-tax-act/art-224-4/par-1 · https://japanlaw.org/l/340AC0000000033/art-224-4/par-1 - 所得税法 第二百二十七条第一項（信託の計算書） — https://japanlaw.org/en/income-tax-act/art-227/par-1 · https://japanlaw.org/l/340AC0000000033/art-227/par-1 - 所得税法 附則第六条第一項（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関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4191-6/art-6/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4191-6/art-6/par-1 - 租税特別措置法 第五条の二第三項（振替国債等の利子の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-3 - 租税特別措置法 第四十一条の四の二第一項（特定組合員等の不動産所得に係る損益通算等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-4-2/par-1 - 租税特別措置法 附則第八十四条第二項（特定組合員等の不動産所得に係る損益通算等の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-84/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-84/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-002, translated 2026-09-18 - This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05