Article 7-2Succession to the Obligation to Pay National Tax Pertaining to a Trust
第七条の二（信託に係る国税の納付義務の承継）
If the duties of a trustee have ended due to any of the grounds set forth in the items of Article 56, paragraph (1) (Grounds for Termination of the Trustee's Duties) of the Trust Act (Act No. 108 of 2006) and a new trustee (hereinafter referred to as the "new trustee" in this paragraph and paragraph (6)) has assumed office, the new trustee succeeds to the obligation to pay the national tax that should be imposed on that trustee, or that the trustee should pay or that should be collected from the trustee (limited to national tax for which the obligation to pay constitutes an obligation covered by the trust property (meaning an obligation covered by the trust property as prescribed in Article 2, paragraph (9) (Definitions) of that Act; the same applies in Article 38, paragraph (1) (Advance Demand) and Article 57, paragraph (1) (Appropriation)); hereinafter the same applies in this Article).
In a trust with two or more trustees, if the duties of one of them have ended due to any of the grounds set forth in the items of Article 56, paragraph (1) of the Trust Act, then, notwithstanding the provisions of the preceding paragraph, the trustee among the other trustees who has taken over the administration of trust affairs from the trustee whose duties have ended (hereinafter referred to as the "trustee whose duties have ended" in this paragraph and paragraph (5)) succeeds to the obligation to pay the national tax that should be imposed on the trustee whose duties have ended, or that the trustee whose duties have ended should pay or that should be collected from that trustee.
If the duties of a trustee have ended due to the ground set forth in Article 56, paragraph (1), item (i) of the Trust Act, the corporation prescribed in Article 74, paragraph (1) (Vesting of Trust Property Where the Trustee's Duties Have Ended Due to the Trustee's Death) of that Act succeeds to the obligation to pay the national tax that should be imposed on that trustee, or that the trustee should pay or that should be collected from the trustee.
信託法第五十六条第一項第一号に掲げる事由により受託者の任務が終了した場合には、同法第七十四条第一項（受託者の死亡により任務が終了した場合の信託財産の帰属等）に規定する法人は、当該受託者に課されるべき、又は当該受託者が納付し、若しくは徴収されるべき国税を納める義務を承継する。
If a corporation that is a trustee has effected a company split, the corporation that has succeeded to the rights and obligations as trustee through the split succeeds to the obligation to pay the national tax that should be imposed on the corporation that is the trustee that effected the split, or that that corporation should pay or that should be collected from it.
受託者である法人が分割をした場合における分割により受託者としての権利義務を承継した法人は、当該分割をした受託者である法人に課されるべき、又は当該分割をした受託者である法人が納付し、若しくは徴収されるべき国税を納める義務を承継する。
Even if the obligation to pay national tax has been succeeded to pursuant to the provisions of paragraph (1) or (2), the trustee referred to in paragraph (1) or the trustee whose duties have ended is liable to perform the obligation to pay the national tax so succeeded to with its own property; provided, however, that this does not apply if, pursuant to Article 21, paragraph (2) (Scope of Obligations Covered by the Trust Property) of the Trust Act, it is liable to perform the obligation to pay that national tax only with property that belongs to the trust property.
If the new trustee has succeeded to the obligation to pay national tax pursuant to the provisions of paragraph (1), it is liable to perform the obligation to pay the national tax so succeeded to only with property that belongs to the trust property.