# 所得税法 / Income Tax Act — 第二百二十七条 (Article 227) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-227. 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 (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: 第二百二十七条 (Article 227)（信託の計算書） — address `art-227` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-227 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-227 - 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. --- ### 第二百二十七条（信託の計算書） — (Trust Accounting Statements) caption: Ministry of Justice translation — Japanese Law Translation Database System art-227 · https://japanlaw.org/en/income-tax-act/art-227 · https://japanlaw.org/l/340AC0000000033/art-227 **第一項** 信託（第十三条第一項ただし書（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）に規定する集団投資信託、退職年金等信託又は法人課税信託を除く。）の受託者は、財務省令で定めるところにより、その信託の計算書を、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。以下この条において同じ。）については毎事業年度終了後一月以内に、信託会社以外の受託者については毎年一月三十一日までに、税務署長に提出しなければならない。 art-227/par-1 · https://japanlaw.org/en/income-tax-act/art-227/par-1 · https://japanlaw.org/l/340AC0000000033/art-227/par-1 The trustee of a trust (other than a group investment trust, retirement pension trust, or Trust Subject to Corporate Taxation prescribed in the proviso to Article 13, paragraph (1) (Attribution of Trust Property Assets and Liabilities and of Proceeds and Expenses Attributable to Trust Property)) must submit an accounting statement for the trust to the district tax office director, pursuant to Ministry of Finance Order, within one month after the end of each business year if the trustee is a trust company (or a financial institution as prescribed in Article 1, paragraph (1) (Approval for Additional Business) of the Act on Engagement in Trust Business Activities by Financial Institutions that engages in trust business as prescribed in that paragraph pursuant to that Act; hereinafter the same applies in this Article), or by January 31 of each year if the trustee is not a trust company. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-227/par-1: 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 · https://japanlaw.org/l/340AC0000000033/art-13/par-1 - art-227/par-1: この条 → 所得税法 第二百二十七条 (Article 227), art-227 — https://japanlaw.org/en/income-tax-act/art-227 · https://japanlaw.org/l/340AC0000000033/art-227 ## Cited by 19 provisions cite this one. No official source publishes this direction. - 国税通則法 第七十四条の二第一項第一号ロ（当該職員の所得税等に関する調査に係る質問検査権） — https://japanlaw.org/en/national-tax-general-rules-act/art-74-2/par-1/item-1/sub-2 · https://japanlaw.org/l/337AC0000000066/art-74-2/par-1/item-1/sub-2 - 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 第二百二十八条の四第一項（支払調書等の提出の特例） — https://japanlaw.org/en/income-tax-act/art-228-4/par-1 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-1 - 所得税法 第二百二十八条の四第三項（支払調書等の提出の特例） — https://japanlaw.org/en/income-tax-act/art-228-4/par-3 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-3 - 所得税法 第二百二十八条の四第四項（支払調書等の提出の特例） — https://japanlaw.org/en/income-tax-act/art-228-4/par-4 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-4 - 所得税法 第二百四十二条第一項第五号 — https://japanlaw.org/en/income-tax-act/art-242/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-242/par-1/item-5 - 所得税法 附則第三十条第一項（支払調書等の提出に関する経過規定） — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-30/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-30/par-1 - 所得税法 附則第十一条第一項（信託の計算書の提出に関する経過規定） — https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-11/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-11/par-1 - 所得税法 附則第二十八条第一項（信託の計算書に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4191-6/art-28/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4191-6/art-28/par-1 - 所得税法施行規則 第一条の五第二項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-1-5/par-2 · https://japanlaw.org/l/340M50000040011/art-1-5/par-2 - 所得税法施行規則 第九十六条第一項（信託の計算書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-1 · https://japanlaw.org/l/340M50000040011/art-96/par-1 - 所得税法施行規則 第九十六条第一項第三号（信託の計算書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-96/par-1/item-3 - 所得税法施行規則 附則第五項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3509-8/par-5 · https://japanlaw.org/l/340M50000040011/suppl-3509-8/par-5 - 所得税法施行規則 附則第二条第二項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4129-81/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4129-81/art-2/par-2 - 所得税法施行規則 附則第二条第一項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4139-55/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4139-55/art-2/par-1 - 所得税法施行規則 附則第四条第一項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-10/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-10/art-4/par-1 - 所得税法施行規則 附則第九条第二項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-9/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-9/par-2 - 所得税法施行規則 附則第九条第四項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-9/par-4 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-9/par-4 - 行政手続における特定の個人を識別するための番号の利用等に関する法律 第九条第四項（利用範囲） — https://japanlaw.org/en/my-number-act/art-9/par-4 · https://japanlaw.org/l/425AC0000000027/art-9/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 - This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05