# 法人税法 / Corporation Tax Act — 第四条の四 (Article 4-4) - 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: 第四条の四 (Article 4-4)（受託者が二以上ある法人課税信託） — address `art-4-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-4-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-4-4 - 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. --- ### 第四条の四（受託者が二以上ある法人課税信託） — Trust Subject to Corporate Taxation with Two or More Trustees caption: machine translation, not official art-4-4 · https://japanlaw.org/ja/corporation-tax-act/art-4-4 · https://japanlaw.org/l/340AC0000000034/art-4-4 **第一項** 一の法人課税信託の受託者が二以上ある場合には、各受託者の当該法人課税信託に係る信託資産等は、一の者の信託資産等とみなして、この法律の規定を適用する。 art-4-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-4-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-4-4/par-1 In the case where there are two or more trustees of one trust subject to corporate taxation, the provisions of this Act apply by deeming the trust assets and liabilities of each trustee pertaining to the trust subject to corporate taxation to be the trust assets and liabilities of one person. machine translation, not official **第二項** 前項に規定する場合には、同項の各受託者は、同項の法人課税信託の信託事務を主宰する受託者を納税義務者として当該法人課税信託に係る法人税を納めるものとする。 art-4-4/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-4-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-4-4/par-2 In the case prescribed in the preceding paragraph, each trustee referred to in that paragraph is to pay the corporation tax pertaining to the trust subject to corporate taxation, with the trustee that presides over the trust affairs of the trust subject to corporate taxation referred to in that paragraph as the taxpayer. machine translation, not official --- ## Cites - art-4-4/par-2: 前項 → 法人税法 第四条の四第一項 (Article 4-4, paragraph (1)), art-4-4/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-4-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-4-4/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 法人税法 第四条の四第二項（受託者が二以上ある法人課税信託） — https://japanlaw.org/ja/corporation-tax-act/art-4-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-4-4/par-2 - 法人税法 第百五十二条第三項（連帯納付の責任） — https://japanlaw.org/ja/corporation-tax-act/art-152/par-3 · https://japanlaw.org/l/340AC0000000034/art-152/par-3 - 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 --- ## 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