法人税法（外国法人関連部分） - - 第六十四条の三 | タックスチャンネル

法令翻訳 http://www.japaneselawtranslat...ky=&page=3

日本法令外国語訳データベースシステム - [法令本文表示] - 法人税法 | 平成二十年法律第二十三号改正

第六十四条の三第二条第二十九号ハ（定義）に規定する特定受益証券発行信託が法人課税信託に該当することとなつた場合には、その該当することとなつた時の直前の未分配利益の額に相当する金額として政令で定める金額は、当該法人課税信託に係る受託法人（第四条の七（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。以下この条において同じ。）のその該当することとなつた日の属する事業年度の所得の金額の計算上、益金の額に算入する。

Article 64-3 In the case where a specified trust that issues beneficiary certificates as prescribed in Article 2, item (xxix), (c) (Definitions) has come to fall under the category of a trust subject to corporate taxation, the amount specified by Cabinet Order as the amount equivalent to the undistributed profit as of immediately prior to the time when it came to fall under such category is included in gross profits, when calculating the amount of income of a trust corporation under the trust subject to corporate taxation (meaning a trust corporation as prescribed in Article 4-7 (Application of This Act to Trust Corporations); hereinafter the same applies in this Article) for the business year containing the day on which it came to fall under such category.

内国法人が法人課税信託（第二条第二十九号の二ロに掲げる信託に限る。）の第十二条第一項（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、その受託法人からその信託財産に属する資産及び負債のその該当しないこととなつた時の直前の帳簿価額による引継ぎを受けたものとして、当該内国法人の各事業年度の所得の金額を計算する。

In the case where a domestic corporation has become a beneficiary as prescribed in Article 12, paragraph (1) (Vesting of Assets and Liabilities in Trust Property and Profit and Expenses to Be Attributed to Trust Property) (such beneficiary includes a person who is deemed to be a beneficiary as prescribed in paragraph (1) of the Article pursuant to the provisions of paragraph (2) of the Article and exclude a beneficiary under liquidation proceedings) of a trust subject to corporate taxation (limited to a trust listed in Article 2, item (xxix)-2, (b)) and thereby the trust subject to corporate taxation has ceased to fall under the category of trusts listed in (b) of the item (excluding the case where the trust subject to corporate taxation falls under the category of trusts listed in (a) or (c) of the item), the amount of income of the domestic corporation for each business year is calculated, by deeming that the domestic corporation has succeeded to the assets and liabilities in the trust property from the trust corporation at their book value as of immediately prior to the time when the trust ceased to fall under the category.

前項の内国法人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又は損失の額は、当該内国法人のその引継ぎを受けた日の属する事業年度の所得の金額の計算上、益金の額又は損金の額に算入しない。

In the case where the domestic corporation set forth in the preceding paragraph is deemed to have succeeded to the assets and liabilities pursuant to the provisions of the paragraph, the amount of profit or loss arising from the succession is not excluded from gross profits or deductible expenses, when calculating the amount of income of the domestic corporation for the business year containing the day on which it succeeded to the assets and liabilities.

法人課税信託に係る受託法人が当該法人課税信託の受託者の変更により当該法人課税信託に係る資産及び負債の移転をしたときは、当該変更後の受託者に当該移転をした資産及び負債の当該変更の直前の帳簿価額による引継ぎをしたものとして、当該受託法人の各事業年度の所得の金額を計算する。

When a trust corporation under a trust subject to corporate taxation has transferred the assets and liabilities related to the trust subject to corporate taxation, as a result of a change of trustees of the trust subject to corporate taxation, the amount of income of the trust corporation for each business year is calculated by deeming that the transferred assets and liabilities has been succeeded to by the trustee after the change at their book value as of immediately prior to the change.

前項の規定により同項の変更後の受託者が引継ぎを受ける資産及び負債の価額その他受託法人又はその受益者の各事業年度の所得の金額の計算に関し必要な事項は、政令で定める。

The value of the assets and liabilities that are to be succeeded to by the trustee after the change set forth in the preceding paragraph, pursuant to the provisions of the paragraph, and any other necessary matters concerning the calculation of the amount of income of a trust corporation or its beneficiaries for each business year are specified by Cabinet Order.