# 法人税法 / Corporation Tax Act — 第十一条 (Article 11)

- Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号
- English title "Corporation 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: 第十一条 (Article 11)（実質所得者課税の原則） — address `art-11`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-11
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-11
- 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.

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### 第十一条（実質所得者課税の原則） — Principle of Taxing the Actual Earner
<sup>caption: machine translation, not official</sup>
<sup>art-11 · https://japanlaw.org/ja/corporation-tax-act/art-11 · https://japanlaw.org/l/340AC0000000034/art-11</sup>

  **第一項**  資産又は事業から生ずる収益の法律上帰属するとみられる者が単なる名義人であつて、その収益を享受せず、その者以外の法人がその収益を享受する場合には、その収益は、これを享受する法人に帰属するものとして、この法律の規定を適用する。
  <sup>art-11/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-11/par-1 · https://japanlaw.org/l/340AC0000000034/art-11/par-1</sup>
  In the case where a person who appears to be the legal owner of the proceeds arising from assets or a business is merely a nominal owner and does not enjoy the proceeds, and a corporation other than that person enjoys the proceeds, the provisions of this Act apply on the basis that the proceeds are attributed to the corporation that enjoys them.
  <sup>machine translation, not official</sup>

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-005, translated 2026-10-08
- This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08