# 地方税法 / Local Tax Act — 第七十二条の三 (Article 72-3) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-72-3. 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: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - 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: 第七十二条の三 (Article 72-3)（事業税と信託財産） — address `art-72-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-3 - 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. --- ### 第七十二条の三（事業税と信託財産） — Enterprise Tax and Trust Property caption: machine translation, not official art-72-3 · https://japanlaw.org/ja/local-tax-act/art-72-3 · https://japanlaw.org/l/325AC0000000226/art-72-3 **第一項** 信託の受益者（受益者としての権利を現に有するものに限る。）は当該信託の信託財産に属する資産及び負債を有するものとみなし、かつ、当該信託財産に帰せられる収益及び費用は当該受益者の収益及び費用とみなして、この節の規定を適用する。ただし、集団投資信託（法人税法第二条第二十九号に規定する集団投資信託をいう。第三項において同じ。）、退職年金等信託（同法第十二条第四項第一号に規定する退職年金等信託をいう。第三項において同じ。）、公益信託等（同条第四項第二号に規定する公益信託等をいう。第三項において同じ。）又は法人課税信託の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については、この限りでない。 art-72-3/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-3/par-1 The provisions of this Section apply by deeming a beneficiary of a trust (limited to one who actually holds rights as a beneficiary) to hold the assets and liabilities belonging to the trust property of that trust, and by deeming the profits and expenses attributable to that trust property to be the profits and expenses of that beneficiary; provided, however, that this does not apply to the assets and liabilities belonging to the trust property of a group investment trust (meaning a group investment trust prescribed in Article 2, item (xxix) of the Corporation Tax Act; the same applies in paragraph (3)), a retirement pension trust, etc. (meaning a retirement pension trust, etc. prescribed in Article 12, paragraph (4), item (i) of that Act; the same applies in paragraph (3)), a public interest trust, etc. (meaning a public interest trust, etc. prescribed in Article 12, paragraph (4), item (ii) of that Act; the same applies in paragraph (3)) or a trust subject to corporate taxation, or to the profits and expenses attributable to that trust property. machine translation, not official **第二項** 信託の変更をする権限（軽微な変更をする権限として政令で定めるものを除く。）を現に有し、かつ、当該信託の信託財産の給付を受けることとされている者（受益者を除く。）は、前項に規定する受益者とみなして、同項の規定を適用する。 art-72-3/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-3/par-2 A person who actually has the authority to make changes to a trust (other than what Cabinet Order prescribes as the authority to make minor changes) and who is meant to benefit from the trust property (other than a beneficiary) is deemed to be a beneficiary as prescribed in the preceding paragraph, and the provisions of that paragraph apply. machine translation, not official **第三項** 法人が受託者となる集団投資信託、退職年金等信託又は公益信託等の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は、当該法人の各事業年度の所得の金額の計算上、当該法人の資産及び負債並びに収益及び費用でないものとみなして、この節の規定を適用する。 art-72-3/par-3 · https://japanlaw.org/ja/local-tax-act/art-72-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-3/par-3 The assets and liabilities belonging to the trust property of a group investment trust, retirement pension trust, etc. or public interest trust, etc. for which a corporation is the trustee, and the profits and expenses attributable to that trust property, are deemed not to be the assets and liabilities and the profits and expenses of that corporation in calculating the amount of income of each business year of that corporation, and the provisions of this Section apply accordingly. machine translation, not official **第四項** 受益者が二以上ある場合における第一項の規定の適用、第二項に規定する信託財産の給付を受けることとされている者に該当するかどうかの判定その他前三項の規定の適用に関し必要な事項は、政令で定める。 art-72-3/par-4 · https://japanlaw.org/ja/local-tax-act/art-72-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-3/par-4 Matters necessary for the application of the provisions of paragraph (1) where there are two or more beneficiaries, for determining whether a person falls under a person who is to receive the benefit of the trust property prescribed in paragraph (2), and otherwise for the application of the provisions of the preceding three paragraphs, are specified by Cabinet Order. machine translation, not official --- ## Cites - art-72-3/par-1: 法人税法第二条第二十九号 → 法人税法 第二条第一項第二十九号 (Article 2, paragraph (1), item (xxix)), art-2/par-1/item-29 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-29 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-29 - art-72-3/par-1: 第三項 → 地方税法 第七十二条の三第三項 (Article 72-3, paragraph (3)), art-72-3/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-3/par-3 - art-72-3/par-1: 同法第十二条第四項第一号 → 法人税法 第十二条第四項第一号 (Article 12, paragraph (4), item (i)), art-12/par-4/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-12/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-12/par-4/item-1 - art-72-3/par-1: 同条第四項第二号 → 法人税法 第十二条第四項第二号 (Article 12, paragraph (4), item (ii)), art-12/par-4/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-12/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-12/par-4/item-2 - art-72-3/par-2: 前項 → 地方税法 第七十二条の三第一項 (Article 72-3, paragraph (1)), art-72-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-3/par-1 - art-72-3/par-4: 第一項 → 地方税法 第七十二条の三第一項 (Article 72-3, paragraph (1)), art-72-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-3/par-1 - art-72-3/par-4: 第二項 → 地方税法 第七十二条の三第二項 (Article 72-3, paragraph (2)), art-72-3/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-3/par-2 - art-72-3/par-4: 前三項 → 地方税法 第七十二条の三第三項 (Article 72-3, paragraph (3)), art-72-3/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-3/par-3 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 第七十二条の二の二第一項（法人課税信託の受託者に関するこの節の規定の適用） — https://japanlaw.org/ja/local-tax-act/art-72-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-2-2/par-1 - 地方税法 第七十二条の三第一項（事業税と信託財産） — https://japanlaw.org/ja/local-tax-act/art-72-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-3/par-1 - 地方税法 第七十二条の三第二項（事業税と信託財産） — https://japanlaw.org/ja/local-tax-act/art-72-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-3/par-2 - 地方税法 第七十二条の三第四項（事業税と信託財産） — https://japanlaw.org/ja/local-tax-act/art-72-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-3/par-4 - 地方税法 附則第五条第三項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-5/par-3 - 地方税法 附則第十二条第一項（信託法の制定に伴う道府県民税、事業税、地方消費税及び市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-1 - 地方税法 附則第八条第五項 — https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-5 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-031, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-048, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27