Supplementary Provisions, Article 6Transitional Measures Concerning Trust Accounting Statements
第六条(信託の計算書に関する経過措置)
With regard to the application of the provisions of Article 96 (Trust Accounting Statements) of the New Regulation to the statement prescribed in Article 227 of the New Act that is submitted on or after the date prescribed in Article 1, item (v) of the Supplementary Provisions (Effective Date) (hereinafter referred to as the "Effective Date of the Trust Act") and that pertains to a business year starting before the Effective Date of the Trust Act of a trust company prescribed in Article 227 (Trust Accounting Statements) of the New Act (hereinafter referred to as the "trust company") (or, in the case of a trustee other than a trust company, a statement submitted during the period from the Effective Date of the Trust Act to before January 1, 2009), in Article 96, paragraph (1), item (i) of the New Regulation, "residence (or, for a person who has no residence in Japan, the domicile abroad)" is deemed to be replaced with "residence", in item (iii) of that paragraph, "the breakdown of assets and liabilities and the amounts of assets and liabilities" is deemed to be replaced with "the types and current amounts of property", and in item (iv) of that paragraph, "assets" is deemed to be replaced with "property", and "revenue and expenses attributable to trust property" is deemed to be replaced with "income and expenditure relating to the trust".
新法第二百二十七条(信託の計算書)に規定する信託会社(以下「信託会社」という。)が附則第一条第五号(施行期日)に定める日(以下「信託法施行日」という。)前に開始する事業年度に係る新法第二百二十七条に規定する計算書で信託法施行日以後に提出するもの(信託会社以外の受託者にあっては、信託法施行日から平成二十一年一月一日前に提出するもの)に係る新規則第九十六条(信託の計算書)の規定の適用については、同条第一項第一号中「居所(国内に居所を有しない者にあつては、国外におけるその住所)」とあるのは「居所」と、同項第三号中「資産及び負債の内訳並びに資産及び負債の額」とあるのは「財産の種類及び現在額」と、同項第四号中「資産」とあるのは「財産」と、「信託財産に帰せられる収益及び費用」とあるのは「信託に関する収入及び支出」とする。
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 12 of 2007.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2007, the Income Tax Act as amended by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
trust companymachine translation
「信託会社」
In Article 6 of the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2007, a trust company as Article 227 of the Income Tax Act, as Act No. 6 of 2007 amended it, refers to it.
Short name set inSupplementary Provisions, Article 6, paragraph (1)
Effective Date of the Trust Actmachine translation
「信託法施行日」
The date the Trust Act (Act No. 108 of 2006) came into effect, which Article 1, item (v) of the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2007 sets as the day several of that Order's provisions come into effect.
Short name set inSupplementary Provisions, Article 6, paragraph (1)