# 所得税法 / Income Tax Act — 第百八十条の二 (Article 180-2) - 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: 第百八十条の二 (Article 180-2)（信託財産に係る利子等の課税の特例） — address `art-180-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-180-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-180-2 - 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. --- ### 第百八十条の二（信託財産に係る利子等の課税の特例） — (Special Provisions on Taxation of Interest and Similar Income from Trust Property) caption: Ministry of Justice translation — Japanese Law Translation Database System art-180-2 · https://japanlaw.org/en/income-tax-act/art-180-2 · https://japanlaw.org/l/340AC0000000033/art-180-2 **第一項** 第七条第一項第五号（外国法人の課税所得の範囲）、第百七十八条（外国法人に係る所得税の課税標準）及び第百七十九条（外国法人に係る所得税の税率）の規定は、外国法人である信託会社（金融機関の信託業務の兼営等に関する法律により同法第一条第一項（兼営の認可）に規定する信託業務を営む同項に規定する金融機関を含む。次項において「外国信託会社」という。）が、その引き受けた第百七十六条第一項（信託財産に係る利子等の課税の特例）に規定する証券投資信託の信託財産に属する同項に規定する公社債等につき第百六十一条第一項第八号（同号ハを除く。）又は第九号（国内源泉所得）に掲げる国内源泉所得の支払をする者の備え付ける帳簿に、当該公社債等が当該信託財産に属する旨その他財務省令で定める事項の登載を受けている場合には、当該公社債等についてその登載を受けている期間内に支払われる当該国内源泉所得については、適用しない。 art-180-2/par-1 · https://japanlaw.org/en/income-tax-act/art-180-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-1 If a trust company that is a Foreign Corporation (this includes a financial institution as prescribed in Article 1, paragraph (1) (Approval for Additional Business) of the Act on Engagement in Trust Business by Financial Institutions which is engaged in trust business as prescribed in that paragraph pursuant to that Act; referred to as a "foreign trust company" in the following paragraph) has an entry made in the books kept by a person paying domestic source income as set forth in Article 161, paragraph (1), item (viii) (other than (c) of that item) or item (ix) (Domestic Source Income), indicating that a public and corporate bond or similar interest as prescribed in Article 176, paragraph (1) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) which constitutes a part of the trust property of a Securities Investment Trust as prescribed in that paragraph and of which the trust company has undertaken to act as trustee is a part of the trust property, or if the trust company has a record made of any other information prescribed by Ministry of Finance Order, the provisions of Article 7, paragraph (1), item (v) (Scope of a Foreign Corporation's Taxable Income), Article 178 (Tax Base for a Foreign Corporation's Income Taxes), and Article 179 (Tax Rates for a Foreign Corporation's Income Taxes) do not apply to domestic source income that is paid during the time that such information on the public and corporate bond or similar interest remains on the books. machine translation, not official **第二項** 第七条第一項第五号、第百七十八条及び第百七十九条の規定は、外国信託会社が、その引き受けた第百七十六条第二項に規定する退職年金等信託の信託財産に属する同項に規定する公社債等につき第百六十一条第一項第八号（同号ハを除く。）、第九号又は第十六号に掲げる国内源泉所得の支払をする者の備え付ける帳簿に、当該公社債等が当該信託財産に属する旨その他財務省令で定める事項の登載を受けている場合には、当該公社債等についてその登載を受けている期間内に支払われる当該国内源泉所得については、適用しない。 art-180-2/par-2 · https://japanlaw.org/en/income-tax-act/art-180-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-2 If a foreign trust company has a record made in the books kept by a person paying domestic source income as set forth in Article 161, paragraph (1), item (viii) (other than (c) of that item), item (ix), or item (xvi), indicating that a public and corporate bond or similar interest as prescribed in Article 176, paragraph (2) which constitutes a part of the trust property of a retirement pension trust as prescribed in that paragraph and of which the trust company has undertaken to act as trustee is a part of the trust property, or if the trust company has a record made of any other information prescribed by Ministry of Finance Order, the provisions of Article 7, paragraph (1), item (v), Article 178, and Article 179 do not apply to domestic source income that is paid during the time that such information on the public and corporate bond or similar interest remains on the books. machine translation, not official **第三項** 外国法人がその引き受けた集団投資信託（第百七十六条第三項に規定する集団投資信託をいう。以下この条において同じ。）の信託財産について納付した所得税（当該所得税の課せられた収益を分配するとしたならば当該収益の分配につき次条又は第二百十二条（源泉徴収義務）の規定により所得税を徴収されるべきこととなるものに対応する部分（第九条第一項第十一号（非課税所得）に掲げるもののみに対応する部分を除く。）に限り、第百七十六条第三項に規定する外国の法令により課される所得税に相当する税で政令で定めるものを含む。次項において同じ。）の額は、政令で定めるところにより、当該集団投資信託の収益の分配に係る所得税の額から控除する。 art-180-2/par-3 · https://japanlaw.org/en/income-tax-act/art-180-2/par-3 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-3 The income taxes paid by a Foreign Corporation on the trust property of a group investment trust (meaning a group investment trust as prescribed in Article 176, paragraph (3); hereinafter the same applies in this Article) of which the corporation has undertaken to act as trustee (limited to the part corresponding to income taxes that would be required to be withheld on the distribution of proceeds pursuant to the following Article or Article 212 (Obligation to Withhold Taxes) if the proceeds on which those income taxes were imposed were distributed (excluding the part corresponding only to what is set forth in Article 9, paragraph (1), item (xi) (Nontaxable Income)), and including any taxes prescribed by Cabinet Order which are equivalent to income taxes imposed pursuant to foreign laws or orders as prescribed in Article 176, paragraph (3); the same applies in the following paragraph) are credited against the income taxes on distributions of proceeds from that group investment trust, pursuant to Cabinet Order. machine translation, not official **第四項** 前項の規定により控除すべき集団投資信託の信託財産について納付した所得税の額は、当該集団投資信託の収益の分配の額の計算上、当該収益の分配の額に加算する。 art-180-2/par-4 · https://japanlaw.org/en/income-tax-act/art-180-2/par-4 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-4 The income taxes paid on the trust property of a group investment trust which are to be credited pursuant to the preceding paragraph are added to the distributions of proceeds from the group investment trust when those distributions of proceeds are calculated. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 前項に定めるもののほか、第三項の外国法人が集団投資信託の収益の分配の支払を受ける者に行う通知に関する事項、その者が第百二十条第一項（確定所得申告）の規定による申告書に記載する同項第三号に掲げる所得税の額から控除する同項第四号に規定する源泉徴収税額に関する事項その他第三項の規定の適用に関し必要な事項は、政令で定める。 art-180-2/par-5 · https://japanlaw.org/en/income-tax-act/art-180-2/par-5 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-5 Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for particulars concerning the notice that the Foreign Corporation referred to in paragraph (3) gives to a person paid distributions of proceeds from a group investment trust, particulars concerning the amount of tax withheld as prescribed in Article 120, paragraph (1), item (iv) (Filing an Income Tax Return) which that person deducts from the income tax set forth in item (iii) of that paragraph and states in a return under that paragraph, and other necessary particulars concerning the application of the provisions of paragraph (3). machine translation, not official --- ## Cites - art-180-2/par-1: 第七条第一項第五号 → 所得税法 第七条第一項第五号 (Article 7, paragraph (1), item (v)), art-7/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-7/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-7/par-1/item-5 - art-180-2/par-1: 第百七十八条 → 所得税法 第百七十八条 (Article 178), art-178 — https://japanlaw.org/en/income-tax-act/art-178 · https://japanlaw.org/l/340AC0000000033/art-178 - art-180-2/par-1: 第百七十九条 → 所得税法 第百七十九条 (Article 179), art-179 — https://japanlaw.org/en/income-tax-act/art-179 · https://japanlaw.org/l/340AC0000000033/art-179 - art-180-2/par-1: 次項 → 所得税法 第百八十条の二第二項 (Article 180-2, paragraph (2)), art-180-2/par-2 — https://japanlaw.org/en/income-tax-act/art-180-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-2 - art-180-2/par-1: 第百七十六条第一項 → 所得税法 第百七十六条第一項 (Article 176, paragraph (1)), art-176/par-1 — https://japanlaw.org/en/income-tax-act/art-176/par-1 · https://japanlaw.org/l/340AC0000000033/art-176/par-1 - art-180-2/par-1: 第百六十一条第一項第八号 → 所得税法 第百六十一条第一項第八号 (Article 161, paragraph (1), item (viii)), art-161/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-8 - art-180-2/par-1: 第九号 → 所得税法 第百六十一条第一項第九号 (Article 161, paragraph (1), item (ix)), art-161/par-1/item-9 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-9 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-9 - art-180-2/par-2: 第七条第一項第五号 → 所得税法 第七条第一項第五号 (Article 7, paragraph (1), item (v)), art-7/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-7/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-7/par-1/item-5 - art-180-2/par-2: 第百七十八条 → 所得税法 第百七十八条 (Article 178), art-178 — https://japanlaw.org/en/income-tax-act/art-178 · https://japanlaw.org/l/340AC0000000033/art-178 - art-180-2/par-2: 第百七十九条 → 所得税法 第百七十九条 (Article 179), art-179 — https://japanlaw.org/en/income-tax-act/art-179 · https://japanlaw.org/l/340AC0000000033/art-179 - art-180-2/par-2: 第百七十六条第二項 → 所得税法 第百七十六条第二項 (Article 176, paragraph (2)), art-176/par-2 — https://japanlaw.org/en/income-tax-act/art-176/par-2 · https://japanlaw.org/l/340AC0000000033/art-176/par-2 - art-180-2/par-2: 第百六十一条第一項第八号 → 所得税法 第百六十一条第一項第八号 (Article 161, paragraph (1), item (viii)), art-161/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-8 - art-180-2/par-2: 第九号 → 所得税法 第百六十一条第一項第九号 (Article 161, paragraph (1), item (ix)), art-161/par-1/item-9 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-9 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-9 - art-180-2/par-2: 第十六号 → 所得税法 第百六十一条第一項第十六号 (Article 161, paragraph (1), item (xvi)), art-161/par-1/item-16 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-16 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-16 - art-180-2/par-3: 第百七十六条第三項 → 所得税法 第百七十六条第三項 (Article 176, paragraph (3)), art-176/par-3 — https://japanlaw.org/en/income-tax-act/art-176/par-3 · https://japanlaw.org/l/340AC0000000033/art-176/par-3 - art-180-2/par-3: この条 → 所得税法 第百八十条の二 (Article 180-2), art-180-2 — https://japanlaw.org/en/income-tax-act/art-180-2 · https://japanlaw.org/l/340AC0000000033/art-180-2 - art-180-2/par-3: 次条 → 所得税法 第百八十一条 (Article 181), art-181 — https://japanlaw.org/en/income-tax-act/art-181 · https://japanlaw.org/l/340AC0000000033/art-181 - art-180-2/par-3: 第二百十二条 → 所得税法 第二百十二条 (Article 212), art-212 — https://japanlaw.org/en/income-tax-act/art-212 · https://japanlaw.org/l/340AC0000000033/art-212 - art-180-2/par-3: 第九条第一項第十一号 → 所得税法 第九条第一項第十一号 (Article 9, paragraph (1), item (xi)), art-9/par-1/item-11 — https://japanlaw.org/en/income-tax-act/art-9/par-1/item-11 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-11 - art-180-2/par-3: 次項 → 所得税法 第百八十条の二第四項 (Article 180-2, paragraph (4)), art-180-2/par-4 — https://japanlaw.org/en/income-tax-act/art-180-2/par-4 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-4 - art-180-2/par-4: 前項 → 所得税法 第百八十条の二第三項 (Article 180-2, paragraph (3)), art-180-2/par-3 — https://japanlaw.org/en/income-tax-act/art-180-2/par-3 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-3 - art-180-2/par-5: 前項 → 所得税法 第百八十条の二第四項 (Article 180-2, paragraph (4)), art-180-2/par-4 — https://japanlaw.org/en/income-tax-act/art-180-2/par-4 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-4 - art-180-2/par-5: 第三項 → 所得税法 第百八十条の二第三項 (Article 180-2, paragraph (3)), art-180-2/par-3 — https://japanlaw.org/en/income-tax-act/art-180-2/par-3 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-3 - art-180-2/par-5: 第百二十条第一項 → 所得税法 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/en/income-tax-act/art-120/par-1 · https://japanlaw.org/l/340AC0000000033/art-120/par-1 - art-180-2/par-5: 同項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-120/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-3 - art-180-2/par-5: 同項第四号 → 所得税法 第百二十条第一項第四号 (Article 120, paragraph (1), item (iv)), art-120/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-120/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-4 ## Cited by 19 provisions cite this one. No official source publishes this direction. - 所得税法 第九十三条第一項（分配時調整外国税相当額控除） — https://japanlaw.org/en/income-tax-act/art-93/par-1 · https://japanlaw.org/l/340AC0000000033/art-93/par-1 - 所得税法 第百六十五条の五の三第一項（非居住者に係る分配時調整外国税相当額の控除） — https://japanlaw.org/en/income-tax-act/art-165-5-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-165-5-3/par-1 - 所得税法 第百八十条の二第一項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act/art-180-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-1 - 所得税法 第百八十条の二第三項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act/art-180-2/par-3 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-3 - 所得税法 第百八十条の二第四項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act/art-180-2/par-4 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-4 - 所得税法 第百八十条の二第五項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act/art-180-2/par-5 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-5 - 所得税法 第二百十二条第一項（源泉徴収義務） — https://japanlaw.org/en/income-tax-act/art-212/par-1 · https://japanlaw.org/l/340AC0000000033/art-212/par-1 - 所得税法 附則第五条第一項（信託財産に係る利子等の課税の特例に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4161-14/art-5/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4161-14/art-5/par-1 - 所得税法 附則第五条第二項（信託財産に係る利子等の課税の特例に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4161-14/art-5/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4161-14/art-5/par-2 - 所得税法 附則第十九条第六項（信託財産に係る利子等の課税の特例に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4191-6/art-19/par-6 · https://japanlaw.org/l/340AC0000000033/suppl-4191-6/art-19/par-6 - 所得税法 附則第十九条第八項（信託財産に係る利子等の課税の特例に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4191-6/art-19/par-8 · https://japanlaw.org/l/340AC0000000033/suppl-4191-6/art-19/par-8 - 所得税法 附則第十九条第九項（信託財産に係る利子等の課税の特例に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4191-6/art-19/par-9 · https://japanlaw.org/l/340AC0000000033/suppl-4191-6/art-19/par-9 - 所得税法 附則第十九条第十項（信託財産に係る利子等の課税の特例に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4191-6/art-19/par-10 · https://japanlaw.org/l/340AC0000000033/suppl-4191-6/art-19/par-10 - 所得税法 附則第九条第二項（信託財産に係る利子等の課税の特例に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4311-6/art-9/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4311-6/art-9/par-2 - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等） — https://japanlaw.org/en/reconstruction-funding-act/art-33/par-1 · https://japanlaw.org/l/423AC0000000117/art-33/par-1 - 法人税法 第六十九条の二第一項（分配時調整外国税相当額の控除） — https://japanlaw.org/en/corporation-tax-act/art-69-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-69-2/par-1 - 法人税法 第百四十四条の二の二第一項（外国法人に係る分配時調整外国税相当額の控除） — https://japanlaw.org/en/corporation-tax-act/art-144-2-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-2-2/par-1 - 租税特別措置法 第九条の三の二第三項第一号（上場株式等の配当等に係る源泉徴収義務等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-3/item-1 - 租税特別措置法 第九条の四第四項（特定の投資法人等の運用財産等に係る利子等の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-9-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-4/par-4 --- ## 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-20260918T180319-029, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-011, 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