Article 72-4Special Provisions for Taxation on Interest, etc. on Trust Property of Group Investment Trusts

①The Securities Investment Trusts specified by Ministry of Finance Order as prescribed in Article 300, paragraph (2) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Order are Securities Investment Trusts whose purpose is to have the trustee of another Securities Investment Trust acquire their beneficial interests and for which the transfer of those beneficial interests is restricted by the trust contract (where a beneficiary certificate pertaining to those beneficial interests has been issued, limited to those for which the beneficiary certificate is in registered form and the face of the beneficiary certificate states that the restriction is imposed).

②A Domestic Corporation that has assumed a group investment trust (meaning a group investment trust prescribed in Article 176, paragraph (3) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act; the same applies hereinafter in this paragraph and paragraph (4)), if income tax prescribed in paragraph (3) of that Article has been imposed on the trust property of that group investment trust, must retain the documents prescribed in Article 300, paragraph (5) of the Order at the place for tax payment for seven years from the year following the year that includes the day on which that amount of income tax was deducted pursuant to Article 176, paragraph (3) of the Act or the day on which that amount of income tax was deducted pursuant to Article 9-3-2, paragraph (3) (Special Provisions on Obligation to Withhold Taxes, etc. for Dividends and Similar Income on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation.

③The documents specified by Ministry of Finance Order as prescribed in Article 300, paragraph (5) of the Order are documents stating an explanation that the tax imposed under foreign laws or regulations, among the income tax prescribed in that paragraph, falls under the foreign income tax prescribed in paragraph (1) of that Article, and the details of the calculation of the amount of notified foreign income tax (meaning the amount of notified foreign income tax prescribed in paragraph (9) of that Article; the same applies in item (v) of the following paragraph).

④The matters specified by Ministry of Finance Order as prescribed in Article 300, paragraphs (6) and (8) of the Order are the following matters:

⑤The provisions of the preceding paragraph apply mutatis mutandis to the matters specified by Ministry of Finance Order as prescribed in Article 300, paragraph (7) of the Order. In this case, in item (ii) of the preceding paragraph, "the preceding item, the payment of which has been determined" is deemed to be replaced with "the preceding item, the payment of which has been determined during the year" and ", the amount of the distribution of proceeds paid" with ", the amount of the distribution of proceeds paid during the year", and in item (v) of that paragraph, "the payment of which has been determined" is deemed to be replaced with "the payment of which has been determined during the year" and ", the distribution of proceeds paid" with ", the distribution of proceeds paid during the year".

⑥The provisions of the preceding two paragraphs apply mutatis mutandis to the notification by document set forth in the proviso to Article 300, paragraph (10) of the Order, given pursuant to the provisions of the proviso to that paragraph.

⑦The notification by document under Article 300, paragraph (7) of the Order must be selected for each Domestic Corporation prescribed in that paragraph.

⑧The method specified by Ministry of Finance Order as prescribed in Article 300, paragraph (10) of the Order is the method prescribed in Article 92-2, paragraph (1) (Electronic or Magnetic Means Concerning Provision of Matters to Be Stated in a Notice of Payment).

⑨The method prescribed in the preceding paragraph must conform to the standards prescribed in Article 92-2, paragraph (2).

⑩The provisions of Article 92-3 (Consent to Provision by Electronic or Magnetic Means of Notices of Payment) apply mutatis mutandis to the case where the Domestic Corporation prescribed in Article 300, paragraph (12) of the Order obtains the consent of the individual or corporation in that paragraph pursuant to that paragraph.