Order for Enforcement of the Consumption Tax Act
Article 28, paragraph (14)
第二十八条第十四項
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
With regard to the application of the provisions of the Act on General Rules for National Taxes to a public interest trust prescribed in the proviso to Article 14, paragraph (1) of the Act that has been subject to the application of Article 15, paragraph (1) of the Act, the phrase "grounds" in Article 7-2, paragraphs (1) and (2) (Succession to the Obligation to Pay National Tax Pertaining to a Trust) of that Act is deemed to be replaced with "grounds or the specified ground for termination prescribed in Article 56, paragraph (1) of the Trust Act as applied with terms replaced pursuant to Article 33, paragraph (3) (Application of the Trust Act) of the Act on Public Interest Trusts (Act No. 30 of 2024)".
法第十五条第一項の規定の適用を受けた法第十四条第一項ただし書に規定する公益信託に対する国税通則法の規定の適用については、同法第七条の二第一項及び第二項（信託に係る国税の納付義務の承継）中「事由に」とあるのは、「事由又は公益信託に関する法律（令和六年法律第三十号）第三十三条第三項（信託法の適用関係）の規定により読み替えて適用する信託法第五十六条第一項に規定する特定終了事由に」とする。