# 地方税法 / Local Tax Act — 第七十二条の八十 (Article 72-80)

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- 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: 第七十二条の八十 (Article 72-80)（譲渡割と信託財産） — address `art-72-80`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-80
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-80
- 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.

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### 第七十二条の八十（譲渡割と信託財産） — Transfer Levy and Trust Property
<sup>caption: machine translation, not official</sup>
<sup>art-72-80 · https://japanlaw.org/ja/local-tax-act/art-72-80 · https://japanlaw.org/l/325AC0000000226/art-72-80</sup>

    **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を有するものとみなし、かつ、当該信託財産に属する資産に係る課税資産の譲渡等及び特定課税仕入れは当該受益者の課税資産の譲渡等及び特定課税仕入れとみなして、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。）、法人課税信託（同条第二十九号の二に規定する法人課税信託をいう。次条第一項において同じ。）、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。）、公益信託（同項第二号に規定する公益信託をいう。次条第一項において同じ。）又は加入者保護信託（同号に規定する加入者保護信託をいう。）の信託財産に属する資産並びに当該信託財産に属する資産に係る課税資産の譲渡等及び特定課税仕入れについては、この限りでない。
    <sup>art-72-80/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-80/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-80/par-1</sup>
    A beneficiary of a trust (limited to a person who currently holds rights as a beneficiary) is deemed to hold the assets belonging to the trust property of that trust, and the provisions of this Section apply with the transfers, etc. of taxable assets and specified taxable purchases relating to the assets belonging to that trust property deemed to be the transfers, etc. of taxable assets and specified taxable purchases of that beneficiary; provided, however, that this does not apply to assets belonging to the trust property of a collective investment trust (meaning a collective investment trust prescribed in Article 2, item (xxix) of the Corporation Tax Act), a trust subject to corporate taxation (meaning a trust subject to corporate taxation prescribed in item (xxix)-2 of that Article; the same applies in paragraph (1) of the following Article), a retirement pension trust, etc. (meaning a retirement pension trust, etc. prescribed in Article 12, paragraph (4), item (i) of that Act), a public interest trust (meaning a public interest trust prescribed in item (ii) of that paragraph; the same applies in paragraph (1) of the following Article) or a participant protection trust (meaning a participant protection trust prescribed in that item), or to the transfers, etc. of taxable assets and specified taxable purchases relating to assets belonging to that trust property.
    <sup>machine translation, not official</sup>

    **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。
    <sup>art-72-80/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-80/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-80/par-2</sup>
    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.
    <sup>machine translation, not official</sup>

    **第三項**  受益者が二以上ある場合における第一項の規定の適用、前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二項の規定の適用に関し必要な事項は、政令で定める。
    <sup>art-72-80/par-3 · https://japanlaw.org/ja/local-tax-act/art-72-80/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-80/par-3</sup>
    The application of paragraph (1) in the case where there are two or more beneficiaries, the determination of whether a person falls under a person who is meant to benefit from the trust property as prescribed in the preceding paragraph, and other matters necessary for the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

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## Cites
- art-72-80/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-72-80/par-1: 同条第二十九号の二 → 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-72-80/par-1: 次条第一項 → 地方税法 第七十二条の八十の二第一項 (Article 72-80-2, paragraph (1)), art-72-80-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-80-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-80-2/par-1
- art-72-80/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-72-80/par-1: 同項第二号 → 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-72-80/par-2: 前項 → 地方税法 第七十二条の八十第一項 (Article 72-80, paragraph (1)), art-72-80/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-80/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-80/par-1
- art-72-80/par-3: 第一項 → 地方税法 第七十二条の八十第一項 (Article 72-80, paragraph (1)), art-72-80/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-80/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-80/par-1
- art-72-80/par-3: 前項 → 地方税法 第七十二条の八十第二項 (Article 72-80, paragraph (2)), art-72-80/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-80/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-80/par-2

## Cited by

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

- 地方税法 第七十二条の八十第二項（譲渡割と信託財産） — https://japanlaw.org/ja/local-tax-act/art-72-80/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-80/par-2
- 地方税法 第七十二条の八十第三項（譲渡割と信託財産） — https://japanlaw.org/ja/local-tax-act/art-72-80/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-80/par-3
- 地方税法 第七十二条の八十の二第一項（法人課税信託等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-72-80-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-80-2/par-1
- 地方税法 第七十二条の百十七第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/art-72-117/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-117/par-1
- 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 附則第十条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-10/par-1

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## 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-20261027T214204-068, 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