# 所得税法 / Income Tax Act — 第六条の二 (Article 6-2) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-6-2. 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: 第六条の二 (Article 6-2)（法人課税信託の受託者に関するこの法律の適用） — address `art-6-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-6-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-6-2 - 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/art-6-2 · https://japanlaw.org/l/340AC0000000033/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/art-6-2/par-1 · https://japanlaw.org/l/340AC0000000033/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/art-6-2/par-2 · https://japanlaw.org/l/340AC0000000033/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 --- ## 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/art-6-2/par-2 · https://japanlaw.org/l/340AC0000000033/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/art-6-3 · https://japanlaw.org/l/340AC0000000033/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/art-6-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-6-2/par-1 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 所得税法 第六条の二第一項（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/income-tax-act/art-6-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-6-2/par-1 - 所得税法 第六条の二第二項（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/income-tax-act/art-6-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-6-2/par-2 - 所得税法 第六条の三第一項（受託法人等に関するこの法律の適用） — https://japanlaw.org/ja/income-tax-act/art-6-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-6-3/par-1 - 所得税法施行規則 第一条の五第一項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-1-5/par-1 · https://japanlaw.org/l/340M50000040011/art-1-5/par-1 - 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 第七条第二項（法人課税信託の受託者等に対するこの章の適用） — https://japanlaw.org/ja/reconstruction-funding-act/art-7/par-2 · https://japanlaw.org/l/423AC0000000117/art-7/par-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 第七条第三項（法人課税信託の受託者等に対するこの章の適用） — https://japanlaw.org/ja/reconstruction-funding-act/art-7/par-3 · https://japanlaw.org/l/423AC0000000117/art-7/par-3 - 租税特別措置法 第二条の二第二項（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-2 · https://japanlaw.org/l/332AC0000000026/art-2-2/par-2 --- ## 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