所得税法（非居住者，外国法人関連部分） - - 第六十七条の三 | タックスチャンネル

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日本法令外国語訳データベースシステム - [法令本文表示] - 所得税法 | 平成二十一年法律第十三号改正

第六十七条の三居住者が法人課税信託（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。）の第十三条第一項（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ものとし、清算中における受益者を除く。）となつたことにより当該法人課税信託が同号ロに掲げる信託に該当しないこととなつた場合（同号イ又はハに掲げる信託に該当する場合を除く。）には、その受託法人（第六条の三（受託法人等に関するこの法律の適用）に規定する受託法人をいう。）からその信託財産に属する資産及び負債をその該当しないこととなつた時の直前の帳簿価額を基礎として政令で定める金額により引継ぎを受けたものとして、当該居住者の各年分の各種所得の金額を計算するものとする。

Article 67-3 If a Resident becomes 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 becomes a person that is deemed to be a beneficiary as prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (2) of that Article; this excludes a beneficiary in liquidation proceedings) of a Trust Subject to Corporate Taxation (limited to a trust set forth in Article 2, item (xxix)-2, (b) (Definitions) of the Corporation Tax Act) and as a result, the Trust Subject to Corporate Taxation ceases to fall under the category of trust set forth in (b) of that item (unless the Trust Subject to Corporate Taxation falls under a category of trust set forth in (a) or (c) of such item), the Resident is treated as having taken over the trust property assets and liabilities from the trust corporation (meaning a trust corporation prescribed in Article 6-3 (Application of This Act to Trust Corporations)) in the amounts prescribed by Cabinet Order based on the book value immediately preceding the time that the trust ceased to fall under such category, and the Resident's Income in Each Class for the year is calculated accordingly.

前項の居住者が同項の規定により資産及び負債の引継ぎを受けたものとされた場合におけるその引継ぎにより生じた収益の額は、当該居住者のその引継ぎを受けた日の属する年分の各種所得の金額の計算上、総収入金額に算入しない。

If a Resident as referred to in the preceding paragraph is treated as having taken over assets and liabilities pursuant to the provisions of that paragraph, the amount of proceeds arising from the Resident having taken them over is not included in the gross revenue that is used to calculate the Income in Each Class for the year in which the day of the Resident's taking over of those assets and liabilities falls.

信託（第十三条第一項ただし書に規定する集団投資信託、退職年金等信託又は法人課税信託を除く。以下この条において同じ。）の委託者（居住者に限る。以下この項において同じ。）がその有する資産を信託した場合において、当該信託の受益者等となる者（法人に限る。以下この項において同じ。）が適正な対価を負担せずに受益者等となる者であるときは、当該資産を信託した時において、当該信託の委託者から当該信託の受益者等となる者に対して贈与（当該受益者等となる者が対価を負担している場合には、当該対価の額による譲渡）により当該信託に関する権利に係る資産の移転が行われたものとして、当該信託の委託者の各年分の各種所得の金額を計算するものとする。

If the settlor (limited to a Resident; hereinafter the same applies in this paragraph) of a trust (other than a group investment trust, retirement pension trust, or a Trust Subject to Corporate Taxation as prescribed in the proviso of Article 13, paragraph (1); hereinafter the same applies in this Article) places the assets thereof in trust and the person (but only a corporation; hereinafter the same applies in this paragraph) becoming the beneficiary or deemed beneficiary of the trust becomes the beneficiary or deemed beneficiary without paying a proper consideration, the assets to which the rights under the trust pertain are treated as being transferred from the settlor of the trust to the person becoming the beneficiary or deemed beneficiary of the trust as a gift (or as a transfer for the amount of any consideration that the person that will become the beneficiary or deemed beneficiary pays) at the time that the settlor places the assets into trust, and the settlor's Income in Each Class for the year is calculated accordingly.

信託に新たに受益者等が存するに至つた場合（前項及び第六項の規定の適用がある場合を除く。）において、当該信託の新たな受益者等となる者（法人に限る。以下この項において同じ。）が適正な対価を負担せずに受益者等となる者であり、かつ、当該信託の受益者等であつた者が居住者であるときは、当該新たに受益者等が存するに至つた時において、当該信託の受益者等であつた者から当該新たな受益者等となる者に対して贈与（当該受益者等となる者が対価を負担している場合には、当該対価の額による譲渡）により当該信託に関する権利に係る資産の移転が行われたものとして、当該信託の受益者等であつた者の各年分の各種所得の金額を計算するものとする。

If a trust comes to be in the position of having a new beneficiary or deemed beneficiary (other than if the provisions of the preceding paragraph or paragraph (6) apply); if the person (but only a corporation; hereinafter the same applies in this paragraph) becoming the new beneficiary or deemed beneficiary of the trust becomes the beneficiary or deemed beneficiary without paying a proper consideration; and if the former beneficiary or deemed beneficiary of the trust is a Resident, the assets to which the rights under the trust pertain are treated as being transferred from the former beneficiary or deemed beneficiary of the trust to the person becoming the new beneficiary or deemed beneficiary of the trust as a gift (or as a transfer for the amount of any consideration that the person becoming the beneficiary or deemed beneficiary pays) at the time the trust comes to be in the position of having a new beneficiary or deemed beneficiary, and the Income in Each Class for the year is calculated accordingly for the former beneficiary or deemed beneficiary.

信託の一部の受益者等が存しなくなつた場合において、既に当該信託の受益者等である者（法人に限る。以下この項において同じ。）が適正な対価を負担せずに当該信託に関する権利について新たに利益を受ける者となる者であり、かつ、当該信託の一部の受益者等であつた者が居住者であるときは、当該信託の一部の受益者等が存しなくなつた時において、当該信託の一部の受益者等であつた者から当該利益を受ける者となる者に対して贈与（当該利益を受ける者となる者が対価を負担している場合には、当該対価の額による譲渡）により当該信託に関する権利に係る資産の移転が行われたものとして、当該信託の一部の受益者等であつた者の各年分の各種所得の金額を計算するものとする。

If a partial beneficiary or deemed beneficiary of a trust ceases to exist; if a person (but only a corporation; hereinafter the same applies in this paragraph) that is already a beneficiary or deemed beneficiary of the trust newly receives a profit from rights under the trust without paying a proper consideration; and if the former partial beneficiary or deemed beneficiary of the trust is a Resident, the assets to which the rights under the trust pertain are treated as being transferred from the former partial beneficiary or deemed beneficiary of the trust to the person receiving the profit, as a gift (or as a transfer for the amount of any consideration that the person receiving the profit pays), at the time that the partial beneficiary or deemed beneficiary of the trust ceases to exist, and the Income in Each Class for the year is calculated accordingly for the former partial beneficiary or deemed beneficiary of the trust.

信託が終了した場合において、当該信託の残余財産の給付を受けるべき、又は帰属すべき者となる者（法人に限る。以下この項において同じ。）が適正な対価を負担せずに当該給付を受けるべき、又は帰属すべき者となる者であり、かつ、当該信託の終了の直前において受益者等であつた者が居住者であるときは、当該給付を受けるべき、又は帰属すべき者となつた時において、当該受益者等であつた者から当該給付を受けるべき、又は帰属すべき者となる者に対して贈与（当該給付を受けるべき、又は帰属すべき者となる者が対価を負担している場合には、当該対価の額による譲渡）により当該信託の残余財産（当該信託の終了の直前においてその者が当該信託の受益者等であつた場合には、当該受益者等として有していた当該信託に関する権利に相当するものを除く。）の移転が行われたものとして、当該受益者等であつた者の各年分の各種所得の金額を計算するものとする。

If a trust is terminated; if a person (but only a corporation; hereinafter the same applies in this paragraph) that is to benefit from the residual assets of the trust or in which they are to vest becomes the person to benefit from the residual assets of the trust or the person in which they are to vest without paying a proper consideration; and if a person that was a beneficiary or deemed beneficiary of the trust immediately prior to its termination is a Resident, the residual assets of the trust are treated as being transferred from the former beneficiary or deemed beneficiary to the person that is to benefit from the residual assets, or in which they are to vest, as a gift (or as a transfer for the amount of any consideration that the person that is to benefit from the residual assets or in which they are to vest pays), at the time that the person becomes entitled to benefit from the residual assets or to have them vest therein, and the former beneficiary or deemed beneficiary of the trust's Income in Each Class for the year is calculated accordingly.

第三項から前項までに規定する受益者等とは、第十三条第一項に規定する受益者（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。）をいう。

A beneficiary or deemed beneficiary as prescribed in paragraph (3) to the preceding paragraph means a beneficiary as prescribed in Article 13, paragraph (1) (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).

第一項の規定による引継ぎにより生じた損失の額がある場合の所得の金額の計算、第三項に規定する信託に関する権利が当該信託に関する権利の全部でない場合における同項の規定の適用その他第一項から第六項までの規定の適用に関し必要な事項は、政令で定める。

Cabinet Order provides for the calculation of income if there is any amount of loss caused by the taking over of trust property assets and liabilities as under the provisions of paragraph (1), for the application of paragraph (3) if the rights under a trust which are prescribed in that paragraph are all of the rights under that trust, and for other necessary particulars concerning the application of the provisions of paragraph (1) through (6).