In the case where a beneficiary (in the case where there is no beneficiary, the specified settlor prescribed in paragraph (5) of the preceding Article) acquires, without bearing an appropriate consideration, rights relating to a successive beneficiary trust (meaning a trust prescribed in Article 91 (Special Provisions on a Trust with a Provision to the Effect that Another Person Newly Acquires Beneficial Interest upon the Death of a Beneficiary) of the Trust Act (Act No. 108 of 2006), a trust with a provision for a person who has the right to designate beneficiaries, etc. prescribed in Article 89, paragraph (1) (Right to Designate Beneficiaries, etc.) of that Act, and any other trust specified by Cabinet Order as similar to those trusts; the same applies hereinafter in this paragraph), with respect to the rights relating to the successive beneficiary trust (in the case where different beneficiaries each have rights pertaining to successive beneficiary trusts of different natures (limited to those in which any of those rights includes a right relating to profits), limited to those that include a right relating to profits) to which a restriction is attached as a factor affecting the value of the rights relating to the successive beneficiary trust, such as a limit on the period during which the benefits of the successive beneficiary trust are received, that restriction is deemed not to be attached; provided, however, that this does not apply where the person who holds the rights relating to the successive beneficiary trust is a juridical person (including an association or foundation without juridical personality for which a representative or administrator is designated; the same applies hereinafter through Article 64).
受益者連続型信託（信託法（平成十八年法律第百八号）第九十一条（受益者の死亡により他の者が新たに受益権を取得する旨の定めのある信託の特例）に規定する信託、同法第八十九条第一項（受益者指定権等）に規定する受益者指定権等を有する者の定めのある信託その他これらの信託に類するものとして政令で定めるものをいう。以下この項において同じ。）に関する権利を受益者（受益者が存しない場合にあつては、前条第五項に規定する特定委託者）が適正な対価を負担せずに取得した場合において、当該受益者連続型信託に関する権利（異なる受益者が性質の異なる受益者連続型信託に係る権利（当該権利のいずれかに収益に関する権利が含まれるものに限る。）をそれぞれ有している場合にあつては、収益に関する権利が含まれるものに限る。）で当該受益者連続型信託の利益を受ける期間の制限その他の当該受益者連続型信託に関する権利の価値に作用する要因としての制約が付されているものについては、当該制約は、付されていないものとみなす。ただし、当該受益者連続型信託に関する権利を有する者が法人（代表者又は管理者の定めのある人格のない社団又は財団を含む。以下第六十四条までにおいて同じ。）である場合は、この限りでない。
"Beneficiary" in the preceding paragraph means a person who currently has the rights of a beneficiary.
前項の「受益者」とは、受益者としての権利を現に有する者をいう。