In the case where a new trustee has assumed office for a trust subject to corporate taxation, the trustee who has assumed office (in the case where there are two or more trustees of the trust subject to corporate taxation, the trustee presiding over the trust affairs of the trust subject to corporate taxation (referred to as the "presiding trustee" in the following paragraph and paragraph (3))) must, within two months on or after the date of the assumption of office, submit a report stating the following matters, attached with a document certifying the fact of the assumption of office, to the competent district director with jurisdiction over the place for tax payment:
the name of the trustee who has assumed office, and its place for tax payment or the location of its head office or principal office, or its domicile or residence;
その就任した受託者の名称又は氏名及び納税地又は本店若しくは主たる事務所の所在地若しくは住所若しくは居所
the name of the trust subject to corporate taxation;
その法人課税信託の名称
the name of the person who transferred the trust affairs to the trustee who has assumed office;
その就任した受託者に信託事務の引継ぎをした者の名称又は氏名
the date of the assumption of office; and
その就任の日
the reason for the assumption of office.
その就任の理由
If the duties of a trustee of a trust subject to corporate taxation have terminated, the trustee that has handed over the trust affairs upon the termination of those duties (or, if there were two or more trustees of the trust subject to corporate taxation immediately before the handover, its presiding trustee) must, within two months on or after the day on which it handed them over, submit a report stating the following matters, with documents certifying the fact of the termination attached, to the competent district director with jurisdiction over the place for tax payment.
the name of the trustee that handed over the trust affairs, and its place for tax payment or the location of its head office or principal office, or its domicile or residence;
その引継ぎをした受託者の名称又は氏名及び納税地又は本店若しくは主たる事務所の所在地若しくは住所若しくは居所
the name of the trust subject to corporate taxation;
その法人課税信託の名称
the name of the person that took over the trust affairs;
その信託事務の引継ぎを受けた者の名称又は氏名
the date on which the trust affairs were handed over;
その信託事務の引継ぎをした日
the reason for the termination.
その終了の理由
If there are two or more trustees of a single trust subject to corporate taxation and there has been a change of its presiding trustee, the presiding trustee before the change and the presiding trustee after the change must each, within two months on or after the day of the change, submit a report stating the following matters, with documents certifying the fact of the change attached, to the competent district director with jurisdiction over the place for tax payment.
the place for tax payment;
その納税地
the name of the trust subject to corporate taxation;
その法人課税信託の名称
the name of the presiding trustee after or before the change;
その変更後又は変更前の主宰受託者の名称又は氏名
the date of the change;
その変更の日
the reason for the change.
その変更の理由