A trustee of a trust prescribed in Article 227 (Trust Accounting Statements) of the Act must, pursuant to Article 227 of the Act, submit a statement stating the following matters, for each beneficiary prescribed in Article 13, paragraph (1) (Attribution of Trust Property Assets and Liabilities and of Proceeds and Expenses Attributable to Trust Property) of the Act relating to that trust (including a person deemed to be a beneficiary prescribed in paragraph (1) of that Article pursuant to paragraph (2) of that Article; hereinafter in this paragraph and paragraph (3) referred to as a "beneficiary, etc."), to the district director having jurisdiction over the location of the office, place of business or other equivalent of the trustee that handles the affairs relating to that trust.
the name or title, domicile or residence (for a person who has no residence in Japan, the domicile outside Japan; hereinafter the same in this item) or location of the head office or principal office, and individual number or corporate number of the settlor and the beneficiary, etc. (for a person who has neither an individual number nor a corporate number, the name or title, domicile or residence, or location of the head office or principal office);
the term and purpose of the trust;
その信託の期間及び目的
in the case of a trust whose trustee is a trust company (meaning a trust company prescribed in Article 227 of the Act; hereinafter the same in this paragraph) (excluding a specified donation trust prescribed in Article 4-5, paragraph (1) (Tax Exemption on Interest Income of Specified Donation Trusts) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph and paragraph (3) referred to as a "specified donation trust"); the same applies in the following item), as of the end of each business year of that trust company, and in the case of a trust whose trustee is a person other than a trust company, or a specified donation trust, as of December 31 of the previous year, the breakdown of the assets and liabilities relating to that trust and the amounts of the assets and liabilities;
in the case of a trust whose trustee is a trust company, during each business year, and in the case of a trust whose trustee is a person other than a trust company, or a specified donation trust, during the previous year, the changes in the assets relating to that trust and the amounts of proceeds and expenses attributable to the trust property;
matters concerning the content of the trust profits delivered to the beneficiaries, etc., changes of beneficiaries, etc., and the remuneration, etc. to be received by the trustee;
受益者等に交付した信託の利益の内容、受益者等の異動及び受託者の受けるべき報酬等に関する事項
if the tax agent notified by the settlor or a beneficiary, etc. pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes is identified, the name and domicile or residence of that tax agent;
委託者又は受益者等が国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
where the trust is a specified donation trust, a statement to that effect and the following matters:
その信託が特定寄附信託である場合には、その旨及び次に掲げる事項
the amount of the principal of the trust at the time of conclusion of the specified donation trust contract (meaning the specified donation trust contract prescribed in Article 4-5, paragraph (2) of the Act on Special Measures Concerning Taxation) relating to that specified donation trust;
当該特定寄附信託に係る特定寄附信託契約（租税特別措置法第四条の五第二項に規定する特定寄附信託契約をいう。）締結時の信託の元本の額
the amount of donations expended from the trust property of that specified donation trust during the previous year and, out of the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation to which that paragraph has applied that is attributable to that trust property, the amount expended as donations during the previous year, and the dates on which those donations were expended;
前年中に当該特定寄附信託の信託財産から支出した寄附金の額及び当該信託財産に帰せられる租税特別措置法第四条の五第一項の規定の適用を受けた同項に規定する利子等の金額のうち前年中に寄附金として支出した金額並びにこれらの寄附金を支出した年月日
the name or title and domicile or residence or location of the corporation that received the donations in (b), or of the trustee of the public interest trust prescribed in Article 11, paragraph (2) (Nontaxability of Public Corporations and Charitable Trusts) of the Act, and the name of that public interest trust.
ロの寄附金を受領した法人又は法第十一条第二項（公共法人等及び公益信託等に係る非課税）に規定する公益信託の受託者の氏名又は名称及び住所若しくは居所又は所在地並びに当該公益信託の名称
any other matters for reference.
その他参考となるべき事項
In the case of the preceding paragraph, where the total amount of the amounts of proceeds attributable to the trust property set forth in item (iv) of that paragraph, for each person, is 30,000 yen (15,000 yen if the period forming the basis for calculating that total amount is less than one year) or less, the statement under that paragraph relating to that trust need not be submitted.
Where the trust falls under any of the following cases, the provisions of the preceding paragraph do not apply to the statement in paragraph (1) relating to that trust (limited to one whose beneficiaries, etc. are Residents or Nonresidents having a permanent establishment):
where it is a specified donation trust;
特定寄附信託である場合
where the amount of proceeds prescribed in the preceding paragraph includes interest, etc. or dividends, etc. set forth in Article 8-5, paragraph (1), items (ii) through (vii) (Dividend Income, etc. for Which No Tax Return Is Required) of the Act on Special Measures Concerning Taxation, or redemption money under Article 41-12-2, paragraph (3) (Special Provisions on Withholding at the Source, etc. for the Amount of Gain from Discount Bonds) of that Act of a specified discount bond prescribed in that paragraph, or redemption money of a foreign discount bond prescribed in paragraph (1), item (ii) of that Article, which relates to a discount bond prescribed in paragraph (6), item (i) of that Article that falls under listed shares, etc. prescribed in Article 37-11, paragraph (2) (Special Provisions on Taxation of Capital Gains, etc. on Listed Shares, etc.) of that Act.
前項に規定する収益の額に租税特別措置法第八条の五第一項第二号から第七号まで（確定申告を要しない配当所得等）に掲げる利子等若しくは配当等又は同法第四十一条の十二の二第三項（割引債の差益金額に係る源泉徴収等の特例）に規定する特定割引債の同項の償還金若しくは同条第一項第二号に規定する国外割引債の償還金で同法第三十七条の十一第二項（上場株式等に係る譲渡所得等の課税の特例）に規定する上場株式等に該当する同法第四十一条の十二の二第六項第一号に規定する割引債に係るものが含まれる場合
The form of the statement in paragraph (1) is as set forth in Appended Table VII (1).
第一項の計算書の書式は、別表第七（一）による。
Read this with the articles around it
Withholdingmachine translation
「源泉徴収」
Withholding as defined in Article 2, paragraph (1), item (xlv) of the Income Tax Act: collecting income tax under Part IV, Chapters I to VI of that Act when making a payment, and paying it over to the government.
Defined inArticle 1, paragraph (1)
individual numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Defined inArticle 1-5, paragraph (1)
corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Defined inArticle 1-5, paragraph (1)
beneficiary, etc.machine translation
「受益者等」
In Article 96, paragraphs (1) and (3), the beneficiary of a trust under Article 13, paragraph (1) of the Income Tax Act, including a person treated as one under paragraph (2) of that Article.
Short name set inArticle 96, paragraph (1)· applies only in this paragraph and in Article 96, paragraph (3)
trust companymachine translation
「信託会社」
In Article 96, paragraph (1), a trust company as Article 227 of the Income Tax Act refers to it, including a financial institution (金融機関) authorised to carry on trust business alongside its own business.
Defined inArticle 96, paragraph (1), item (iii)· applies only in this paragraph
specified donation trustmachine translation
「特定寄附信託」
In Article 96, paragraphs (1) and (3), a specified donation trust as defined in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation: a trust set up under a specified donation trust contract (特定寄附信託契約), on whose interest and distributions income tax is not charged.
Short name set inArticle 96, paragraph (1), item (iii)· applies only in this paragraph and in Article 96, paragraph (3)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.