# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二条の二 (Article 2-2) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": 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: 第二条の二 (Article 2-2)（法人課税信託の受託者等に関するこの法律の適用） — address `art-2-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-2-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-2-2 - 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. --- ### 第二条の二（法人課税信託の受託者等に関するこの法律の適用） — (Application of This Act to Trustees of Trusts Subject to Corporation Taxation) caption: Ministry of Justice translation — Japanese Law Translation Database System art-2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-2-2 · https://japanlaw.org/l/332AC0000000026/art-2-2 **第一項** 法人税法第二条第二十九号の二に規定する法人課税信託（以下この項において「法人課税信託」という。）の受託者は、各法人課税信託の信託資産等（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をいう。以下この項において同じ。）及び固有資産等（法人課税信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この法律（第四章から第六章までを除く。）の規定を適用する。 art-2-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-2-2/par-1 With regard to the trustee of a trust subject to corporate taxation as prescribed in Article 2, item (xxix)-2 of the Corporation Tax Act (hereinafter referred to in this paragraph as a "trust subject to corporate taxation"), the provisions of this Act (excluding Chapters IV through VI) apply by deeming the trustee to be a separate person with regard to each of the trust assets, etc. of each trust subject to corporate taxation (meaning the assets and liabilities belonging to the trust property and the revenue and expenses attributed to that trust property; the same applies hereinafter in this paragraph) and its own assets, etc. (meaning the assets and liabilities and the revenue and expenses other than the trust assets, etc. of trusts subject to corporate taxation). machine translation, not official **第二項** 所得税法第六条の二第二項及び第六条の三の規定は、前項の規定を次章において適用する場合について準用する。 art-2-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-2-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-2-2/par-2 The provisions of Article 6-2, paragraph (2) and Article 6-3 of the Income Tax Act apply mutatis mutandis in the case where the provisions of the preceding paragraph apply in the following Chapter. machine translation, not official **第三項** 法人税法第四条の二第二項、第四条の三及び第四条の四の規定は、第一項の規定を第三章において適用する場合について準用する。 art-2-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-2-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-2-2/par-3 The provisions of Article 4-2, paragraph (2), Article 4-3, and Article 4-4 of the Corporation Tax Act apply mutatis mutandis in the case where the provisions of paragraph (1) apply in Chapter III. machine translation, not official **第四項** 前二項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。 art-2-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-2-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-2-2/par-4 Beyond what is prescribed in the preceding two paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1). machine translation, not official --- ## Cites - art-2-2/par-1: 法人税法第二条第二十九号の二 → 法人税法 第二条第一項第二十九号の二 (Article 2, paragraph (1), item (xxix-2)), art-2/par-1/item-29-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-29-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-29-2 - art-2-2/par-1: この項 → 租税特別措置法 第二条の二第一項 (Article 2-2, paragraph (1)), art-2-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-2-2/par-1 - art-2-2/par-2: 所得税法第六条の二第二項 → 所得税法 第六条の二第二項 (Article 6-2, paragraph (2)), art-6-2/par-2 — https://japanlaw.org/en/income-tax-act/art-6-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-6-2/par-2 - art-2-2/par-2: 第六条の三 → 所得税法 第六条の三 (Article 6-3), art-6-3 — https://japanlaw.org/en/income-tax-act/art-6-3 · https://japanlaw.org/l/340AC0000000033/art-6-3 - art-2-2/par-2: 前項 → 租税特別措置法 第二条の二第一項 (Article 2-2, paragraph (1)), art-2-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-2-2/par-1 - art-2-2/par-3: 法人税法第四条の二第二項 → 法人税法 第四条の二第二項 (Article 4-2, paragraph (2)), art-4-2/par-2 — https://japanlaw.org/en/corporation-tax-act/art-4-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-4-2/par-2 - art-2-2/par-3: 第四条の三 → 法人税法 第四条の三 (Article 4-3), art-4-3 — https://japanlaw.org/en/corporation-tax-act/art-4-3 · https://japanlaw.org/l/340AC0000000034/art-4-3 - art-2-2/par-3: 第四条の四 → 法人税法 第四条の四 (Article 4-4), art-4-4 — https://japanlaw.org/en/corporation-tax-act/art-4-4 · https://japanlaw.org/l/340AC0000000034/art-4-4 - art-2-2/par-3: 第一項 → 租税特別措置法 第二条の二第一項 (Article 2-2, paragraph (1)), art-2-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-2-2/par-1 - art-2-2/par-4: 第一項 → 租税特別措置法 第二条の二第一項 (Article 2-2, paragraph (1)), art-2-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-2-2/par-1 - art-2-2/par-4: 前二項 → 租税特別措置法 第二条の二第二項 (Article 2-2, paragraph (2)), art-2-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-2-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-2-2/par-2 - art-2-2/par-4: 前二項 → 租税特別措置法 第二条の二第三項 (Article 2-2, paragraph (3)), art-2-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-2-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-2-2/par-3 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第二条の二第一項（法人課税信託の受託者等に関するこの法律の適用） — https://japanlaw.org/en/special-taxation-measures-act/art-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-2-2/par-1 - 租税特別措置法 第二条の二第二項（法人課税信託の受託者等に関するこの法律の適用） — https://japanlaw.org/en/special-taxation-measures-act/art-2-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-2-2/par-2 - 租税特別措置法 第二条の二第三項（法人課税信託の受託者等に関するこの法律の適用） — https://japanlaw.org/en/special-taxation-measures-act/art-2-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-2-2/par-3 - 租税特別措置法 第二条の二第四項（法人課税信託の受託者等に関するこの法律の適用） — https://japanlaw.org/en/special-taxation-measures-act/art-2-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-2-2/par-4 - 租税特別措置法 第九条の四第三項（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-3 · https://japanlaw.org/l/332AC0000000026/art-9-4/par-3 - 租税特別措置法 第九条の六の三第一項（特定目的信託の剰余金の配当に係る源泉徴収等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-9-6-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-6-3/par-1 - 租税特別措置法 第九条の六の四第一項（特定投資信託の剰余金の配当に係る源泉徴収等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-9-6-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-6-4/par-1 - 租税特別措置法 第六十八条の三の二第一項（特定目的信託に係る受託法人の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-68-3-2/par-1 - 租税特別措置法 第六十八条の三の三第一項（特定投資信託に係る受託法人の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-002, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07