Order for Enforcement of the Consumption Tax Act
Article 28, paragraph (1)
第二十八条第一項
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
In the application of the provisions of Article 32, paragraph (7), Article 33, paragraph (1), Article 34, paragraph (1), Article 35, Article 35-2, paragraphs (1) and (2), Article 36, paragraph (3), Article 38, paragraph (4), Article 38-2, paragraph (4) and Article 39, paragraph (6) of the Act and the provisions of Article 38, paragraph (2) and Article 41 to a trustee business operator (meaning a trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies hereinafter in this Article), a merger of trusts is deemed to be a merger, a trustee business operator relating to a trust subject to corporate taxation, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies hereinafter in this Article) that is a former trust relating to a merger of trusts is deemed to be included in a merged corporation, a trustee business operator relating to a trust subject to corporate taxation, etc. that is a new trust relating to a merger of trusts is deemed to be included in a merging corporation, a trust split is deemed to be a company split, a trustee business operator relating to a trust subject to corporate taxation, etc. that transfers part of its trust property by a trust split as the trust property of another trust with the same trustee or of a new trust is deemed to be included in a splitting corporation, and a trustee business operator relating to a trust subject to corporate taxation, etc. that receives a transfer of part of the trust property from another trust with the same trustee by a trust split is deemed to be included in a successor corporation in a company split.
受託事業者（法第十五条第三項に規定する受託事業者をいう。以下この条において同じ。）についての法第三十二条第七項、第三十三条第一項、第三十四条第一項、第三十五条、第三十五条の二第一項及び第二項、第三十六条第三項、第三十八条第四項、第三十八条の二第四項並びに第三十九条第六項の規定並びに第三十八条第二項及び第四十一条の規定の適用については、信託の併合は合併とみなし、信託の併合に係る従前の信託である法人課税信託等（法第十五条第一項に規定する法人課税信託等をいう。以下この条において同じ。）に係る受託事業者は被合併法人に含まれるものと、信託の併合に係る新たな信託である法人課税信託等に係る受託事業者は合併法人に含まれるものとし、信託の分割は法人の分割とみなし、信託の分割によりその信託財産の一部を受託者を同一とする他の信託又は新たな信託の信託財産として移転する法人課税信託等に係る受託事業者は分割法人に含まれるものと、信託の分割により受託者を同一とする他の信託からその信託財産の一部の移転を受ける法人課税信託等に係る受託事業者は分割承継法人に含まれるものとする。
In the application of the provisions of Article 32, paragraph (7), Article 33, paragraph (1), Article 34, paragraph (1), Article 35, Article 35-2, paragraphs (1) and (2), Article 36, paragraph (3), Article 38, paragraph (4), Article 38-2, paragraph (4)
and, Article 39, paragraph (6) and Article 40, paragraph (5) of the Act and the provisions of Article 38, paragraph (2) and Article 41 to a trustee business operator (meaning a trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies hereinafter in this Article), a merger of trusts is deemed to be a merger, a trustee business operator relating to a trust subject to corporate taxation, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies hereinafter in this Article) that is a former trust relating to a merger of trusts is deemed to be included in a merged corporation, a trustee business operator relating to a trust subject to corporate taxation, etc. that is a new trust relating to a merger of trusts is deemed to be included in a merging corporation, a trust split is deemed to be a company split, a trustee business operator relating to a trust subject to corporate taxation, etc. that transfers part of its trust property by a trust split as the trust property of another trust with the same trustee or of a new trust is deemed to be included in a splitting corporation, and a trustee business operator relating to a trust subject to corporate taxation, etc. that receives a transfer of part of the trust property from another trust with the same trustee by a trust split is deemed to be included in a successor corporation in a company split.受託事業者（法第十五条第三項に規定する受託事業者をいう。以下この条において同じ。）についての法第三十二条第七項、第三十三条第一項、第三十四条第一項、第三十五条、第三十五条の二第一項及び第二項、第三十六条第三項、第三十八条第四項、第三十八条の二第四項
並びに第三十九条第六項、第三十九条第六項並びに第四十条第五項の規定並びに第三十八条第二項及び第四十一条の規定の適用については、信託の併合は合併とみなし、信託の併合に係る従前の信託である法人課税信託等（法第十五条第一項に規定する法人課税信託等をいう。以下この条において同じ。）に係る受託事業者は被合併法人に含まれるものと、信託の併合に係る新たな信託である法人課税信託等に係る受託事業者は合併法人に含まれるものとし、信託の分割は法人の分割とみなし、信託の分割によりその信託財産の一部を受託者を同一とする他の信託又は新たな信託の信託財産として移転する法人課税信託等に係る受託事業者は分割法人に含まれるものと、信託の分割により受託者を同一とする他の信託からその信託財産の一部の移転を受ける法人課税信託等に係る受託事業者は分割承継法人に含まれるものとする。