# 法人税法 / Corporation Tax Act — 第十七条の二 (Article 17-2) - 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: 第十七条の二 (Article 17-2)（法人課税信託の受託者である個人の納税地） — address `art-17-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-17-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-17-2 - 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. --- ### 第十七条の二（法人課税信託の受託者である個人の納税地） — Place for Tax Payment for an Individual Who Is a Trustee of a Trust Subject to Corporate Taxation caption: machine translation, not official art-17-2 · https://japanlaw.org/ja/corporation-tax-act/art-17-2 · https://japanlaw.org/l/340AC0000000034/art-17-2 **第一項** 法人課税信託の受託者である個人の当該法人課税信託に係る法人税の納税地は、当該個人が所得税法（昭和四十年法律第三十三号）第十五条各号（納税地）に掲げる場合のいずれに該当するかに応じ当該各号に定める場所（当該個人が同法第十六条第一項又は第二項（納税地の特例）の規定の適用を受けている場合にあつてはこれらの規定により所得税の納税地とされている場所とし、当該個人が同法第十八条第一項（納税地の指定）の規定により所得税の納税地が指定されている場合にあつてはその指定された場所とする。）とする。 art-17-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-17-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-17-2/par-1 The place for tax payment for the corporation tax pertaining to a trust subject to corporate taxation of an individual who is a trustee of the trust subject to corporate taxation is to be the place specified in whichever item of Article 15 (Locality for Paying Over Taxes) of the Income Tax Act (Act No. 33 of 1965) lists the case the individual falls under (where the individual is subject to the provisions of Article 16, paragraph (1) or (2) (Special Provisions on the Locality for Paying Over Taxes) of that Act, the place that is the place for tax payment for income tax pursuant to those provisions, and where the place for tax payment for income tax of the individual has been designated pursuant to the provisions of Article 18, paragraph (1) (Designation of Locality for Paying Over Taxes) of that Act, the designated place). machine translation, not official --- ## Cites - art-17-2/par-1: 所得税法（昭和四十年法律第三十三号）第十五条 → 所得税法 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/income-tax-act/art-15 · https://japanlaw.org/l/340AC0000000033/art-15 - art-17-2/par-1: 同法第十六条第一項 → 所得税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/income-tax-act/art-16/par-1 · https://japanlaw.org/l/340AC0000000033/art-16/par-1 - art-17-2/par-1: 第二項 → 所得税法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/ja/income-tax-act/art-16/par-2 · https://japanlaw.org/l/340AC0000000033/art-16/par-2 - art-17-2/par-1: 同法第十八条第一項 → 所得税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/income-tax-act/art-18/par-1 · https://japanlaw.org/l/340AC0000000033/art-18/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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 第四十六条第一項（納税地） — https://japanlaw.org/ja/reconstruction-funding-act/art-46/par-1 · https://japanlaw.org/l/423AC0000000117/art-46/par-1 - 法人税法 第十八条第一項（納税地の指定） — https://japanlaw.org/ja/corporation-tax-act/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/art-18/par-1 --- ## 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-20261008T111236-007, 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