# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第五十一条 (Article 51)

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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — 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: 第五十一条 (Article 51)（貸付信託の受益権の収益の分配のうち公共法人等が引き続き所有していた期間の金額） — address `art-51`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL 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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### 第五十一条（貸付信託の受益権の収益の分配のうち公共法人等が引き続き所有していた期間の金額） — Amount of Distributions of Proceeds from Beneficial Interests in Loan Trusts for the Period During Which a Public Corporation, etc. Continuously Held Them
<sup>caption: machine translation, not official</sup>
<sup>art-51 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51</sup>

    **第一項**  法第十一条第一項及び第二項（公共法人等及び公益信託等に係る非課税）に規定する政令で定めるところにより計算した金額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。
    <sup>art-51/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51/par-1</sup>
    The amount calculated as provided by Cabinet Order prescribed in Article 11, paragraphs (1) and (2) (Nontaxability of Public Corporations and Charitable Trusts) of the Act is, in accordance with the categories of cases listed in the following items, the amount specified in the relevant item.
    <sup>machine translation, not official</sup>

      **一**  法第十一条第一項に規定する内国法人（以下この条から第五十一条の四まで（公社債等の利子等に係る非課税申告書の提出）において「公共法人等」という。）又は法第十一条第二項に規定する公益信託若しくは加入者保護信託（以下この条から第五十一条の四までにおいて「公益信託等」という。）の受託者が、その所有し、又はその公益信託等の信託財産に属する貸付信託の受益権の収益の分配の計算期間を通じて第五十一条の三第一項（公社債等に係る有価証券の記録等）の規定により金融機関の振替口座簿（第三十二条第一号、第四号及び第五号（金融機関等の範囲）に掲げる者が社債、株式等の振替に関する法律の規定により備え付ける振替口座簿をいう。以下この条及び第五十一条の三において同じ。）に記載若しくは記録を受け、又は保管の委託をしている場合　当該計算期間に対応する収益の分配の額
      <sup>art-51/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51/par-1/item-1</sup>
      Where a Domestic Corporation prescribed in Article 11, paragraph (1) of the Act (hereinafter in this Article through Article 51-4 (Submission of Tax-Exemption Return Forms Concerning Interest, etc. on Public and Corporate Bonds, etc.) referred to as a "public corporation, etc."), or the trustee of a public interest trust or participant protection trust prescribed in Article 11, paragraph (2) of the Act (hereinafter in this Article through Article 51-4 referred to as a "public interest trust, etc.") has, throughout the calculation period for distributions of proceeds from a beneficial interest in a Loan Trust that it owns or that belongs to the trust property of the public interest trust, etc., had an entry or record made in the transfer account book of a financial institution (meaning the transfer account book kept under the Act on Book-Entry Transfer of Corporate Bonds and Shares by a person listed in Article 32, items (i), (iv), and (v) (Scope of Financial Institutions, etc.); the same applies hereinafter in this Article and Article 51-3) pursuant to Article 51-3, paragraph (1) (Recording of Securities Pertaining to Public and Corporate Bonds, etc.), or placed it in custody: the amount of the distribution of proceeds corresponding to that calculation period;
      <sup>machine translation, not official</sup>

      **二**  公共法人等又は公益信託等の受託者が、その所有し、又はその公益信託等の信託財産に属する貸付信託の受益権につきその収益の分配の計算期間の中途において第五十一条の三第一項の規定により金融機関の振替口座簿に記載若しくは記録を受け、又は保管の委託をし、かつ、その記載若しくは記録を受け、又は保管の委託をした日から当該計算期間の終了の日までの期間を通じて金融機関の振替口座簿に記載若しくは記録を受け、又は保管の委託をしている場合　当該計算期間に対応する収益の分配の額に当該記載若しくは記録を受け、又は保管の委託をしている期間の日数を乗じこれを当該計算期間の日数で除して計算した金額
      <sup>art-51/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51/par-1/item-2</sup>
      Where a public corporation, etc. or the trustee of a public interest trust, etc. has, in the middle of the calculation period for distributions of proceeds from a beneficial interest in a Loan Trust that it owns or that belongs to the trust property of the public interest trust, etc., had an entry or record made in the transfer account book of a financial institution, or placed it in custody, pursuant to Article 51-3, paragraph (1), and has, throughout the period from the day on which the entry or record was made or the custody was entrusted until the last day of that calculation period, had an entry or record made in the transfer account book of a financial institution, or kept it in custody: the amount calculated by multiplying the amount of the distribution of proceeds corresponding to that calculation period by the number of days in the period during which the entry or record has been made or the custody has been entrusted, and dividing the product by the number of days in that calculation period.
      <sup>machine translation, not official</sup>

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## Cites
- art-51/par-1: 法第十一条第一項 → 所得税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/income-tax-act/art-11/par-1 (e-Gov law ID 340AC0000000033)
- art-51/par-1: 第二項 → 所得税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/ja/income-tax-act/art-11/par-2 (e-Gov law ID 340AC0000000033)
- art-51/par-1/item-1: 法第十一条第一項 → 所得税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/income-tax-act/art-11/par-1 (e-Gov law ID 340AC0000000033)
- art-51/par-1/item-1: この条 → 所得税法施行令 第五十一条 (Article 51), art-51 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51
- art-51/par-1/item-1: 第五十一条の四 → 所得税法施行令 第五十一条の四 (Article 51-4), art-51-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-4
- art-51/par-1/item-1: 法第十一条第二項 → 所得税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/ja/income-tax-act/art-11/par-2 (e-Gov law ID 340AC0000000033)
- art-51/par-1/item-1: 第五十一条の三第一項 → 所得税法施行令 第五十一条の三第一項 (Article 51-3, paragraph (1)), art-51-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-1
- art-51/par-1/item-1: 第三十二条第一号 → 所得税法施行令 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32/par-1/item-1
- art-51/par-1/item-1: 第四号 → 所得税法施行令 第三十二条第一項第四号 (Article 32, paragraph (1), item (iv)), art-32/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32/par-1/item-4
- art-51/par-1/item-1: 第五号 → 所得税法施行令 第三十二条第一項第五号 (Article 32, paragraph (1), item (v)), art-32/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32/par-1/item-5
- art-51/par-1/item-1: 第五十一条の三 → 所得税法施行令 第五十一条の三 (Article 51-3), art-51-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3
- art-51/par-1/item-2: 第五十一条の三第一項 → 所得税法施行令 第五十一条の三第一項 (Article 51-3, paragraph (1)), art-51-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-1

## Cited by

6 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第五十一条第一項第一号（貸付信託の受益権の収益の分配のうち公共法人等が引き続き所有していた期間の金額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51/par-1/item-1
- 所得税法施行令 附則第六条第二項（公共法人等及び公益信託に係る非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-6/par-2
- 所得税法施行令 附則第二条の二第二項（公共法人等及び公益信託に係る非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-362/art-2-2/par-2
- 所得税法施行令 附則第二十四条第六項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-369/art-24/par-6
- 所得税法施行令 附則第二十九条第一項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-235/art-29/par-1
- 所得税法施行規則 第十六条第二項第一号（公社債等に係る有価証券の記録等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16/par-2/item-1 (e-Gov law ID 340M50000040011)

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-013, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-013, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06