# 法人税法 / Corporation Tax Act — 第百四十九条の二 (Article 149-2)

- 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: 第百四十九条の二 (Article 149-2)（受託者の変更の届出） — address `art-149-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-149-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-149-2
- 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.

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### 第百四十九条の二（受託者の変更の届出） — Notification of Change of Trustee
<sup>caption: machine translation, not official</sup>
<sup>art-149-2 · https://japanlaw.org/ja/corporation-tax-act/art-149-2 · https://japanlaw.org/l/340AC0000000034/art-149-2</sup>

**第一項**  法人課税信託について新たな受託者が就任した場合には、その就任した受託者（当該法人課税信託の受託者が二以上ある場合には、当該法人課税信託の信託事務を主宰する受託者（次項及び第三項において「主宰受託者」という。）とする。）は、その就任の日以後二月以内に、次に掲げる事項を記載した届出書にその就任の事実を証する書類を添付し、これを納税地の所轄税務署長に提出しなければならない。
<sup>art-149-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-149-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-1</sup>
In the case where a new trustee has assumed office for a trust subject to corporate taxation, the trustee who has assumed office (in the case where there are two or more trustees of the trust subject to corporate taxation, the trustee presiding over the trust affairs of the trust subject to corporate taxation (referred to as the "presiding trustee" in the following paragraph and paragraph (3))) must, within two months on or after the date of the assumption of office, submit a report stating the following matters, attached with a document certifying the fact of the assumption of office, to the competent district director with jurisdiction over the place for tax payment:
<sup>machine translation, not official</sup>

  **一**  その就任した受託者の名称又は氏名及び納税地又は本店若しくは主たる事務所の所在地若しくは住所若しくは居所
  <sup>art-149-2/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-149-2/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-1/item-1</sup>
  the name of the trustee who has assumed office, and its place for tax payment or the location of its head office or principal office, or its domicile or residence;
  <sup>machine translation, not official</sup>

  **二**  その法人課税信託の名称
  <sup>art-149-2/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-149-2/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-1/item-2</sup>
  the name of the trust subject to corporate taxation;
  <sup>machine translation, not official</sup>

  **三**  その就任した受託者に信託事務の引継ぎをした者の名称又は氏名
  <sup>art-149-2/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/art-149-2/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-1/item-3</sup>
  the name of the person who transferred the trust affairs to the trustee who has assumed office;
  <sup>machine translation, not official</sup>

  **四**  その就任の日
  <sup>art-149-2/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/art-149-2/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-1/item-4</sup>
  the date of the assumption of office; and
  <sup>machine translation, not official</sup>

  **五**  その就任の理由
  <sup>art-149-2/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/art-149-2/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-1/item-5</sup>
  the reason for the assumption of office.
  <sup>machine translation, not official</sup>

**第二項**  法人課税信託について受託者の任務が終了した場合には、その任務の終了に伴いその信託事務の引継ぎをした受託者（その引継ぎの直前において当該法人課税信託の受託者が二以上あつた場合には、その主宰受託者）は、その引継ぎをした日以後二月以内に、次に掲げる事項を記載した届出書にその終了の事実を証する書類を添付し、これを納税地の所轄税務署長に提出しなければならない。
<sup>art-149-2/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-149-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-2</sup>
If the duties of a trustee of a trust subject to corporate taxation have terminated, the trustee that has handed over the trust affairs upon the termination of those duties (or, if there were two or more trustees of the trust subject to corporate taxation immediately before the handover, its presiding trustee) must, within two months on or after the day on which it handed them over, submit a report stating the following matters, with documents certifying the fact of the termination attached, to the competent district director with jurisdiction over the place for tax payment.
<sup>machine translation, not official</sup>

  **一**  その引継ぎをした受託者の名称又は氏名及び納税地又は本店若しくは主たる事務所の所在地若しくは住所若しくは居所
  <sup>art-149-2/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-149-2/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-2/item-1</sup>
  the name of the trustee that handed over the trust affairs, and its place for tax payment or the location of its head office or principal office, or its domicile or residence;
  <sup>machine translation, not official</sup>

  **二**  その法人課税信託の名称
  <sup>art-149-2/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-149-2/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-2/item-2</sup>
  the name of the trust subject to corporate taxation;
  <sup>machine translation, not official</sup>

  **三**  その信託事務の引継ぎを受けた者の名称又は氏名
  <sup>art-149-2/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/art-149-2/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-2/item-3</sup>
  the name of the person that took over the trust affairs;
  <sup>machine translation, not official</sup>

  **四**  その信託事務の引継ぎをした日
  <sup>art-149-2/par-2/item-4 · https://japanlaw.org/ja/corporation-tax-act/art-149-2/par-2/item-4 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-2/item-4</sup>
  the date on which the trust affairs were handed over;
  <sup>machine translation, not official</sup>

  **五**  その終了の理由
  <sup>art-149-2/par-2/item-5 · https://japanlaw.org/ja/corporation-tax-act/art-149-2/par-2/item-5 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-2/item-5</sup>
  the reason for the termination.
  <sup>machine translation, not official</sup>

**第三項**  一の法人課税信託の受託者が二以上ある場合において、その主宰受託者の変更があつたときは、その変更前の主宰受託者及びその変更後の主宰受託者は、それぞれ、その変更の日以後二月以内に、次に掲げる事項を記載した届出書にその変更の事実を証する書類を添付し、これを納税地の所轄税務署長に提出しなければならない。
<sup>art-149-2/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-149-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-3</sup>
If there are two or more trustees of a single trust subject to corporate taxation and there has been a change of its presiding trustee, the presiding trustee before the change and the presiding trustee after the change must each, within two months on or after the day of the change, submit a report stating the following matters, with documents certifying the fact of the change attached, to the competent district director with jurisdiction over the place for tax payment.
<sup>machine translation, not official</sup>

  **一**  その納税地
  <sup>art-149-2/par-3/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-149-2/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-3/item-1</sup>
  the place for tax payment;
  <sup>machine translation, not official</sup>

  **二**  その法人課税信託の名称
  <sup>art-149-2/par-3/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-149-2/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-3/item-2</sup>
  the name of the trust subject to corporate taxation;
  <sup>machine translation, not official</sup>

  **三**  その変更後又は変更前の主宰受託者の名称又は氏名
  <sup>art-149-2/par-3/item-3 · https://japanlaw.org/ja/corporation-tax-act/art-149-2/par-3/item-3 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-3/item-3</sup>
  the name of the presiding trustee after or before the change;
  <sup>machine translation, not official</sup>

  **四**  その変更の日
  <sup>art-149-2/par-3/item-4 · https://japanlaw.org/ja/corporation-tax-act/art-149-2/par-3/item-4 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-3/item-4</sup>
  the date of the change;
  <sup>machine translation, not official</sup>

  **五**  その変更の理由
  <sup>art-149-2/par-3/item-5 · https://japanlaw.org/ja/corporation-tax-act/art-149-2/par-3/item-5 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-3/item-5</sup>
  the reason for the change.
  <sup>machine translation, not official</sup>

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## Cites
- art-149-2/par-1: 次項 → 法人税法 第百四十九条の二第二項 (Article 149-2, paragraph (2)), art-149-2/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-149-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-2
- art-149-2/par-1: 第三項 → 法人税法 第百四十九条の二第三項 (Article 149-2, paragraph (3)), art-149-2/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-149-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-3

## Cited by

1 provision cites this one. No official source publishes this direction.

- 法人税法 第百四十九条の二第一項（受託者の変更の届出） — https://japanlaw.org/ja/corporation-tax-act/art-149-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-1

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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-20261008T111236-062, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-063, 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