# 法人税法 / Corporation Tax Act — 第四条の二 (Article 4-2) - 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: 第四条の二 (Article 4-2)（法人課税信託の受託者に関するこの法律の適用） — address `art-4-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-4-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-4-2 - 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. --- ### 第四条の二（法人課税信託の受託者に関するこの法律の適用） — (Application of This Act to Trustees of Trust Subject to Corporate Taxation) caption: Ministry of Justice translation — Japanese Law Translation Database System art-4-2 · https://japanlaw.org/ja/corporation-tax-act/art-4-2 · https://japanlaw.org/l/340AC0000000034/art-4-2 **第一項** 法人課税信託の受託者は、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。以下この章において同じ。）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。次項において同じ。）ごとに、それぞれ別の者とみなして、この法律（第二条第二十九号の二（定義）、前条及び第十二条（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）並びに第六章（納税地）並びに第五編（罰則）を除く。以下この章において同じ。）の規定を適用する。 art-4-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-4-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-4-2/par-1 A trustee of a trust subject to corporate taxation is deemed to be a different person for each set of trust assets and liabilities under each trust subject to corporate taxation (meaning the assets and liabilities belonging to the trust property and the profit and expenses attributed to the trust property; hereinafter the same applies in this Chapter) and for its own assets, etc. (meaning assets and liabilities, and profit and expenses, other than the trust assets and liabilities under a trust subject to corporate taxation; the same applies in the following paragraph), and the provisions of this Act (excluding Article 2, item (xxix)-2 (Definitions), the preceding Article, Article 12 (Vesting of Assets and Liabilities in Trust Property and Profit and Expenses to Be Attributed to Trust Property), Chapter VI (Place for Tax Payment) and Part V (Penal Provisions); hereinafter the same applies in this Chapter) apply accordingly. machine translation, not official **第二項** 前項の場合において、各法人課税信託の信託資産等及び固有資産等は、同項の規定によりみなされた各別の者にそれぞれ帰属するものとする。 art-4-2/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-4-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-4-2/par-2 In the case referred to in the preceding paragraph, the trust assets, etc. under each trust subject to corporate taxation and the trustees' own assets, etc. are attributed to the respective persons who were deemed to be different persons pursuant to the provisions of the paragraph. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-4-2/par-1: 次項 → 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/ja/corporation-tax-act/art-4-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-4-2/par-2 - art-4-2/par-1: 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/ja/corporation-tax-act/art-2/par-1/item-29-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-29-2 - art-4-2/par-1: 第十二条 → 法人税法 第十二条 (Article 12), art-12 — https://japanlaw.org/ja/corporation-tax-act/art-12 · https://japanlaw.org/l/340AC0000000034/art-12 - art-4-2/par-1: 前条 → 法人税法 第四条 (Article 4), art-4 — https://japanlaw.org/ja/corporation-tax-act/art-4 · https://japanlaw.org/l/340AC0000000034/art-4 - art-4-2/par-2: 前項 → 法人税法 第四条の二第一項 (Article 4-2, paragraph (1)), art-4-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-4-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-4-2/par-1 ## Cited by 10 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 第四十五条第二項第五号ロ（課税事業年度） — https://japanlaw.org/ja/reconstruction-funding-act/art-45/par-2/item-5/sub-2 · https://japanlaw.org/l/423AC0000000117/art-45/par-2/item-5/sub-2 - 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 第五十八条第一項（青色申告） — https://japanlaw.org/ja/reconstruction-funding-act/art-58/par-1 · https://japanlaw.org/l/423AC0000000117/art-58/par-1 - 法人税法 第四条の二第一項（法人課税信託の受託者に関するこの法律の適用） — https://japanlaw.org/ja/corporation-tax-act/art-4-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-4-2/par-1 - 法人税法 第四条の二第二項（法人課税信託の受託者に関するこの法律の適用） — https://japanlaw.org/ja/corporation-tax-act/art-4-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-4-2/par-2 - 法人税法 第四条の三第一項（受託法人等に関するこの法律の適用） — https://japanlaw.org/ja/corporation-tax-act/art-4-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1 - 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/ja/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 第四十条の四第十七項 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-4/par-17 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-17 - 租税特別措置法 第四十条の七第十八項 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-7/par-18 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-18 - 租税特別措置法 第六十六条の六第十七項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-17 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-17 - 租税特別措置法 第六十六条の九の二第十八項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-18 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-18 --- ## 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-20261008T111236-004, 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