# 所得税法 / Income Tax Act — 第十二条 (Article 12) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-12. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第十二条 (Article 12)（実質所得者課税の原則） — address `art-12` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-12 - 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. --- ### 第十二条（実質所得者課税の原則） — (Principle of Taxing the Actual Earner) caption: Ministry of Justice translation — Japanese Law Translation Database System art-12 · https://japanlaw.org/ja/income-tax-act/art-12 · https://japanlaw.org/l/340AC0000000033/art-12 **第一項** 資産又は事業から生ずる収益の法律上帰属するとみられる者が単なる名義人であつて、その収益を享受せず、その者以外の者がその収益を享受する場合には、その収益は、これを享受する者に帰属するものとして、この法律の規定を適用する。 art-12/par-1 · https://japanlaw.org/ja/income-tax-act/art-12/par-1 · https://japanlaw.org/l/340AC0000000033/art-12/par-1 If the person to whom proceeds arising from assets or business seem to be legally attributed is the holder of those proceeds in name alone and has no enjoyment thereof, but someone other than that person does have enjoyment of those proceeds, the proceeds are to be attributed to the person with actual enjoyment thereof, and the provisions of this Act apply. Ministry of Justice translation — Japanese Law Translation Database System ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税徴収法 第三十六条第一項第一号（実質課税額等の第二次納税義務） — https://japanlaw.org/ja/national-tax-collection-act/art-36/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-36/par-1/item-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), 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 - This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05