# 所得税法 / Income Tax Act — 第二章の二 (Part 1, Chapter 2-2) - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income 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: 第二章の二 (Part 1, Chapter 2-2) — address `pt-1/ch-2-2` - Text: the text as amended with effect from 2026-12-01, standing until 2026-12-31 — NOT yet in force (revision 20261201_508AC0000000012) - URL (this text's page, at this provision): https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2 - The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/income-tax-act/pt-1/ch-2-2 - Every provision below carries its address and its place on this text's page 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. The Ministry's English is given only where this text's Japanese is a wording the Ministry translated — the same as the text in force, or for a text not yet in force, a wording it translated ahead; every other paragraph's English is machine translation. --- ## 第二章の二　法人課税信託の受託者等に関する通則 — Chapter II-2 General Rules on Trustees of Trusts Subject to Corporate Taxation heading: Ministry of Justice translation — Japanese Law Translation Database System pt-1/ch-2-2 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2 ### 第六条の二（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 Trusts Subject to Corporate Taxation) caption: Ministry of Justice translation — Japanese Law Translation Database System art-6-2 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-2 **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（前章（納税義務）及び第五章（納税地）並びに第六編（罰則）を除く。次条において同じ。）の規定を適用する。 art-6-2/par-1 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-2/par-1 The trustee of a Trust Subject to Corporate Taxation is deemed to be one person in respect of trust assets and other holdings of the Trust Subject to Corporate Taxation (meaning trust property assets and liabilities as well as proceeds and expenses attributable to trust property; hereinafter the same applies in this Chapter) and a different person in respect of personal assets and other holdings (meaning assets and liabilities, as well as proceeds and expenses, which are other than the trust assets and other holdings of a Trust Subject to Corporate Taxation; the same applies in the following Article), and the provisions of this Act (other than the preceding Chapter (Tax Payment Obligations), Chapter V (Locality for Paying Taxes), and Part VI (Penal Provisions); the same applies in the following Article) apply. Ministry of Justice translation — Japanese Law Translation Database System **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-6-2/par-2 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-2/par-2 In a case as referred to in the preceding paragraph, trust assets and other holdings of a Trust Subject to Corporate Taxation and the trustee's personal assets and other holdings are separately attributed to each of the persons deemed to be different from one another pursuant to the provisions of that paragraph. Ministry of Justice translation — Japanese Law Translation Database System ### 第六条の三（受託法人等に関するこの法律の適用） — (Application of This Act to Trust Corporations) caption: Ministry of Justice translation — Japanese Law Translation Database System art-6-3 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-3 **第一項** 受託法人（法人課税信託の受託者である法人（その受託者が個人である場合にあつては、当該受託者である個人）について、前条の規定により、当該法人課税信託に係る信託資産等が帰属する者としてこの法律の規定を適用する場合における当該受託者である法人をいう。以下この条において同じ。）又は法人課税信託の委託者若しくは受益者についてこの法律の規定を適用する場合には、次に定めるところによる。 art-6-3/par-1 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-3/par-1 When the provisions of this Act are applied to a trust corporation (meaning a corporation that is the trustee of a Trust Subject to Corporate Taxation (or the individual who is the trustee of such a trust, if such is the case) to which the provisions of this Act apply because the trust assets and other holdings of the Trust Subject to Corporate Taxation are attributed to that corporation pursuant to the provisions of the preceding Article; hereinafter the same applies in this Article), or to the settlor or beneficiary of a Trust Subject to Corporate Taxation, they apply as follows: Ministry of Justice translation — Japanese Law Translation Database System **一** 法人課税信託の信託された営業所、事務所その他これらに準ずるもの（次号において「営業所」という。）が国内にある場合には、当該法人課税信託に係る受託法人は、内国法人とする。 art-6-3/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-3/par-1/item-1 if a business office or other office or a place of business equivalent thereto (referred to as a "business office" in the following item) with which the Trust Subject to Corporate Taxation is entrusted is located in Japan, the trust corporation handling the Trust Subject to Corporate Taxation is a Domestic Corporation; Ministry of Justice translation — Japanese Law Translation Database System **二** 法人課税信託の信託された営業所が国内にない場合には、当該法人課税信託に係る受託法人は、外国法人とする。 art-6-3/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-3/par-1/item-2 if a business office with which the Trust Subject to Corporate Taxation is entrusted is not located in Japan, the trust corporation handling the Trust Subject to Corporate Taxation is a Foreign Corporation; Ministry of Justice translation — Japanese Law Translation Database System **三** 受託法人（会社でないものに限る。）は、会社とみなす。 art-6-3/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-3/par-1/item-3 the trust corporation (but only one that is not a company) is deemed to be a company; Ministry of Justice translation — Japanese Law Translation Database System **四** 法人課税信託の受益権（公募公社債等運用投資信託以外の公社債等運用投資信託の受益権及び社債的受益権（資産の流動化に関する法律第二百三十条第一項第二号（特定目的信託契約）に規定する社債的受益権をいう。第二十四条第一項（配当所得）、第百七十六条第一項及び第二項（信託財産に係る利子等の課税の特例）、第二百二十四条の三（株式等の譲渡の対価の受領者等の告知）並びに第二百二十五条第一項（支払調書）において同じ。）を除く。）は株式又は出資とみなし、法人課税信託の受益者は株主等に含まれるものとする。この場合において、その法人課税信託の受託者である法人の株式又は出資は当該法人課税信託に係る受託法人の株式又は出資でないものとみなし、当該受託者である法人の株主等は当該受託法人の株主等でないものとする。 art-6-3/par-1/item-4 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-3/par-1/item-4 a beneficial interest in a Trust Subject to Corporate Taxation (but not a beneficial interest in any Bond-Based Investment Trust other than a Bond-Based Investment Trust Under Public Offering, and not a company bond-type beneficial interest (meaning a company bond-type beneficial interest as prescribed in Article 230, paragraph (1), item (ii) (Specified-Purpose Trust Contracts) of the Act on the Securitization of Assets; the same applies in Article 24, paragraph (1) (Dividend Income); Article 176, paragraph (1) and paragraph (2) (Special Provisions on Taxation of Interest and Similar Income from Trust Property); Article 224-3 (Notice by Persons Receiving Consideration for a Share Transfer); and Article 225, paragraph (1) (Payment Reports))) is deemed to be a share or capital contribution, and a beneficiary of the Trust Subject to Corporate Taxation is included as a Shareholder, Member, or Other Investor thereof. Be that as it may, shares or capital contributions to a corporation that is the trustee of a Trust Subject to Corporate Taxation are deemed not to be shares or capital contributions in a trust corporation handling that Trust Subject to Corporate Taxation, and a Shareholder, Member, or Other Investor of the corporation that is the trustee is not a Shareholder, Member, or Other Investor of the trust corporation; machine translation, not official **五** 法人課税信託について信託の終了があつた場合又は法人課税信託（法人税法第二条第二十九号の二ロ（定義）に掲げる信託に限る。）に第十三条第一項（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）に規定する受益者（同条第二項の規定により同条第一項に規定する受益者とみなされる者を含む。次号及び第七号において「受益者等」という。）が存することとなつた場合（同法第二条第二十九号の二イ又はハに掲げる信託に該当する場合を除く。）には、これらの法人課税信託に係る受託法人の解散があつたものとする。 art-6-3/par-1/item-5 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-3/par-1/item-5 if a Trust Subject to Corporate Taxation is terminated or if a Trust Subject to Corporate Taxation (but only one as set forth in Article 2, item (xxix)-2, (b) (Definitions) of the Corporation Tax Act) has come to have a beneficiary as prescribed in Article 13, paragraph (1) (Attribution of Trust Property Assets and Liabilities and of Proceeds and Expenses Attributable to Trust Property) (or a person deemed to be a beneficiary as prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (2) of that Article; referred to as a "beneficiary or deemed beneficiary" in the following item and item (vii)) (unless the trust falls under a category of trust set forth in Article 2, item (xxix)-2, (a) or (c) of that Act), the trust corporation handling the Trust Subject to Corporate Taxation is deemed to have been dissolved; Ministry of Justice translation — Japanese Law Translation Database System **六** 法人課税信託（法人税法第二条第二十九号の二ロに掲げる信託を除く。以下この号において同じ。）の委託者がその有する資産の信託をした場合又は第十三条第一項の規定により受益者等がその信託財産に属する資産及び負債を有するものとみなされる信託が法人課税信託に該当することとなつた場合には、これらの法人課税信託に係る受託法人に対する出資があつたものとみなす。 art-6-3/par-1/item-6 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-3/par-1/item-6 when the settlor of a Trust Subject to Corporate Taxation (other than a trust as set forth in Article 2, item (xxix)-2, (b) of the Corporation Tax Act; hereinafter the same applies in this item) places the assets thereof in trust, or if a trust with a beneficiary or deemed beneficiary that is deemed to hold trust property assets and liabilities pursuant to the provisions of Article 13, paragraph (1) comes to fall under the category of a Trust Subject to Corporate Taxation, a capital contribution is deemed to have been made to the trust corporation handling the Trust Subject to Corporate Taxation; Ministry of Justice translation — Japanese Law Translation Database System **七** 法人課税信託（法人税法第二条第二十九号の二ロに掲げる信託に限る。以下この号において同じ。）の委託者がその有する資産の信託をした場合又は第十三条第一項の規定により受益者等がその信託財産に属する資産及び負債を有するものとみなされる信託が法人課税信託に該当することとなつた場合には、これらの法人課税信託に係る受託法人に対する贈与により当該資産の移転があつたものとみなす。 art-6-3/par-1/item-7 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-3/par-1/item-7 when the settlor of a Trust Subject to Corporate Taxation (but only a trust as set forth in Article 2, item (xxix)-2, (b) of the Corporation Tax Act; hereinafter the same applies in this item) places the assets thereof in trust, or if a trust with a beneficiary or deemed beneficiary that, pursuant to the provisions of Article 13, paragraph (1), is deemed to have assets and liabilities constituting trust property comes to fall under the category of a Trust Subject to Corporate Taxation, the assets are deemed to have devolved to the trust corporation handling the Trust Subject to Corporate Taxation by way of a gift; Ministry of Justice translation — Japanese Law Translation Database System **八** 法人課税信託の収益の分配は資本剰余金の減少に伴わない剰余金の配当と、法人課税信託の元本の払戻しは資本剰余金の減少に伴う剰余金の配当とみなす。 art-6-3/par-1/item-8 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-3/par-1/item-8 a distribution of proceeds from a Trust Subject to Corporate Taxation is deemed to be a dividend of surplus that causes no decrease in capital surplus, and a return of the principal of a Trust Subject to Corporate Taxation is deemed to be a dividend of surplus that does cause a decrease in capital surplus; Ministry of Justice translation — Japanese Law Translation Database System **九** 前各号に定めるもののほか、受託法人又は法人課税信託の委託者若しくは受益者についてのこの法律の規定の適用に関し必要な事項は、政令で定める。 art-6-3/par-1/item-9 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-3/par-1/item-9 beyond what is prescribed the preceding items, Cabinet Order provides for the necessary particulars concerning the application of this Act to trust corporations and to the settlors and beneficiaries of Trusts Subject to Corporate Taxation. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-6-2/par-1: 次項 → 所得税法 第六条の二第二項 (Article 6-2, paragraph (2)), art-6-2/par-2 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-2/par-2 - art-6-2/par-1: 次条 → 所得税法 第六条の三 (Article 6-3), art-6-3 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-3 - art-6-2/par-2: 前項 → 所得税法 第六条の二第一項 (Article 6-2, paragraph (1)), art-6-2/par-1 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-2/par-1 - art-6-3/par-1: 前条 → 所得税法 第六条の二 (Article 6-2), art-6-2 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-2 - art-6-3/par-1: この条 → 所得税法 第六条の三 (Article 6-3), art-6-3 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-3 - art-6-3/par-1/item-1: 次号 → 所得税法 第六条の三第一項第二号 (Article 6-3, paragraph (1), item (ii)), art-6-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-3/par-1/item-2 - art-6-3/par-1/item-4: 資産の流動化に関する法律第二百三十条第一項第二号 → e-Gov law 410AC0000000105, 第二百三十条第一項第二号 (Article 230, paragraph (1), item (ii)), art-230/par-1/item-2 — not held in this collection - art-6-3/par-1/item-4: 第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-2/ch-2/sec-2/from-art-23#art-24/par-1 - art-6-3/par-1/item-4: 第百七十六条第一項 → 所得税法 第百七十六条第一項 (Article 176, paragraph (1)), art-176/par-1 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-3/ch-3/from-art-174#art-176/par-1 - art-6-3/par-1/item-4: 第二項 → 所得税法 第百七十六条第二項 (Article 176, paragraph (2)), art-176/par-2 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-3/ch-3/from-art-174#art-176/par-2 - art-6-3/par-1/item-4: 第二百二十四条の三 → 所得税法 第二百二十四条の三 (Article 224-3), art-224-3 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-5/ch-1/from-art-224-3#art-224-3 - art-6-3/par-1/item-4: 第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-5/ch-1/from-art-225#art-225/par-1 - art-6-3/par-1/item-5: 法人税法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-6-3/par-1/item-5: 第十三条第一項 → 所得税法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-4#art-13/par-1 - art-6-3/par-1/item-5: 同条第二項 → 所得税法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-4#art-13/par-2 - art-6-3/par-1/item-5: 次号 → 所得税法 第六条の三第一項第六号 (Article 6-3, paragraph (1), item (vi)), art-6-3/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-3/par-1/item-6 - art-6-3/par-1/item-5: 第七号 → 所得税法 第六条の三第一項第七号 (Article 6-3, paragraph (1), item (vii)), art-6-3/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-3/par-1/item-7 - art-6-3/par-1/item-6: 法人税法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-6-3/par-1/item-6: この号 → 所得税法 第六条の三第一項第六号 (Article 6-3, paragraph (1), item (vi)), art-6-3/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-3/par-1/item-6 - art-6-3/par-1/item-6: 第十三条第一項 → 所得税法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-4#art-13/par-1 - art-6-3/par-1/item-7: 法人税法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-6-3/par-1/item-7: この号 → 所得税法 第六条の三第一項第七号 (Article 6-3, paragraph (1), item (vii)), art-6-3/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-3/par-1/item-7 - art-6-3/par-1/item-7: 第十三条第一項 → 所得税法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-4#art-13/par-1 - art-6-3/par-1/item-9: 前各号 → 所得税法 第六条の三第一項第一号 (Article 6-3, paragraph (1), item (i)), art-6-3/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-3/par-1/item-1 - art-6-3/par-1/item-9: 前各号 → 所得税法 第六条の三第一項第二号 (Article 6-3, paragraph (1), item (ii)), art-6-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-3/par-1/item-2 - art-6-3/par-1/item-9: 前各号 → 所得税法 第六条の三第一項第三号 (Article 6-3, paragraph (1), item (iii)), art-6-3/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-3/par-1/item-3 - art-6-3/par-1/item-9: 前各号 → 所得税法 第六条の三第一項第四号 (Article 6-3, paragraph (1), item (iv)), art-6-3/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-3/par-1/item-4 - art-6-3/par-1/item-9: 前各号 → 所得税法 第六条の三第一項第五号 (Article 6-3, paragraph (1), item (v)), art-6-3/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-3/par-1/item-5 - art-6-3/par-1/item-9: 前各号 → 所得税法 第六条の三第一項第六号 (Article 6-3, paragraph (1), item (vi)), art-6-3/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-3/par-1/item-6 - art-6-3/par-1/item-9: 前各号 → 所得税法 第六条の三第一項第七号 (Article 6-3, paragraph (1), item (vii)), art-6-3/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-3/par-1/item-7 - art-6-3/par-1/item-9: 前各号 → 所得税法 第六条の三第一項第八号 (Article 6-3, paragraph (1), item (viii)), art-6-3/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-3/par-1/item-8 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text as 令和八年法律第十二号 leaves it, from 2026-12-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261201_508AC0000000012), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-001, translated 2026-10-12 - This site's parser, version 210 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05