Article 9-2Rights Relating to a Trust Deemed to Have Been Acquired by Gift or Bequest
第九条の二（贈与又は遺贈により取得したものとみなす信託に関する権利）
In the case where a trust (excluding a trust for the purpose of paying a retirement annuity and any other trust specified by Cabinet Order; the same applies hereinafter) takes effect, if there is a person who becomes a beneficiary, etc. of the trust (meaning a person who currently has the rights of a beneficiary and a specified settlor; the same applies hereinafter in this Section) without bearing an appropriate consideration, the person who becomes a beneficiary, etc. of the trust is deemed, at the time the trust takes effect, to have acquired the rights relating to the trust from the settlor of the trust by gift (by bequest, in the case where the trust takes effect by reason of the death of the settlor).
With respect to a trust for which there is a beneficiary, etc., in the case where a new beneficiary, etc. of the trust comes to exist without bearing an appropriate consideration (excluding the case where the provisions of paragraph (4) apply), the person who becomes a beneficiary, etc. of the trust is deemed, at the time that beneficiary, etc. comes to exist, to have acquired the rights relating to the trust from the person who was a beneficiary, etc. of the trust by gift (by bequest, in the case where the beneficiary, etc. comes to exist by reason of the death of the person who was that beneficiary, etc.).
With respect to a trust for which there is a beneficiary, etc., in the case where some of the beneficiaries, etc. of the trust cease to exist and a person who is already a beneficiary, etc. of the trust comes to newly receive a benefit in the rights relating to the trust without bearing an appropriate consideration, the person who receives that benefit is deemed, at the time some of the beneficiaries, etc. of the trust cease to exist, to have acquired that benefit from the persons who were some of the beneficiaries, etc. of the trust by gift (by bequest, in the case where the benefit is received by reason of the death of the person who was that beneficiary, etc.).
受益者等の存する信託について、当該信託の一部の受益者等が存しなくなつた場合において、適正な対価を負担せずに既に当該信託の受益者等である者が当該信託に関する権利について新たに利益を受けることとなるときは、当該信託の一部の受益者等が存しなくなつた時において、当該利益を受ける者は、当該利益を当該信託の一部の受益者等であつた者から贈与（当該受益者等であつた者の死亡に基因して当該利益を受けた場合には、遺贈）により取得したものとみなす。
In the case where a trust for which there is a beneficiary, etc. is terminated, if there is a person who becomes a person who is to receive delivery of, or to whom is to vest, the residual assets of the trust without bearing an appropriate consideration, the person who has become a person who is to receive delivery of, or to whom is to vest, the residual assets of the trust is deemed, at the time of becoming a person who is to receive delivery or to whom the assets are to vest, to have acquired the residual assets of the trust (excluding, in the case where that person was a beneficiary, etc. of the trust immediately before the termination of the trust, the portion equivalent to the rights relating to the trust that the person held as that beneficiary, etc.) from the beneficiary, etc. of the trust by gift (by bequest, in the case where the trust is terminated by reason of the death of that beneficiary, etc.).
受益者等の存する信託が終了した場合において、適正な対価を負担せずに当該信託の残余財産の給付を受けるべき、又は帰属すべき者となる者があるときは、当該給付を受けるべき、又は帰属すべき者となつた時において、当該信託の残余財産の給付を受けるべき、又は帰属すべき者となつた者は、当該信託の残余財産（当該信託の終了の直前においてその者が当該信託の受益者等であつた場合には、当該受益者等として有していた当該信託に関する権利に相当するものを除く。）を当該信託の受益者等から贈与（当該受益者等の死亡に基因して当該信託が終了した場合には、遺贈）により取得したものとみなす。
"Specified settlor" in paragraph (1) means a person who currently has the authority to change a trust (excluding authority specified by Cabinet Order as authority to make minor changes) and who is to receive delivery of the trust property of the trust (excluding a beneficiary).
A person who has acquired the rights or benefits relating to a trust that are deemed, pursuant to the provisions of paragraphs (1) through (3), to have been acquired by gift or bequest is deemed to have acquired or succeeded to the assets and liabilities belonging to the trust property of the trust, and the provisions of this Act (excluding Article 41, paragraph (2)) apply accordingly; provided, however, that this does not apply to assets and liabilities belonging to the trust property of a collective investment trust prescribed in Article 2, item (xxix) (Definitions) of the Corporation Tax Act (Act No. 34 of 1965), a taxable-corporation trust prescribed in item (xxix)-2 of that Article, or a retirement annuity trust prescribed in Article 12, paragraph (4), item (i) (Vesting of Assets and Liabilities in Trust Property and Profit and Expenses to Be Attributed to Trust Property) of that Act.
第一項から第三項までの規定により贈与又は遺贈により取得したものとみなされる信託に関する権利又は利益を取得した者は、当該信託の信託財産に属する資産及び負債を取得し、又は承継したものとみなして、この法律（第四十一条第二項を除く。）の規定を適用する。ただし、法人税法（昭和四十年法律第三十四号）第二条第二十九号（定義）に規定する集団投資信託、同条第二十九号の二に規定する法人課税信託又は同法第十二条第四項第一号（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属）に規定する退職年金等信託の信託財産に属する資産及び負債については、この限りでない。