With respect to a trust for which there is no beneficiary, etc., in the case where a person who does not exist at the time the contract of the trust was concluded or at any other time specified by Cabinet Order (hereinafter referred to in this Article as the "time of conclusion of the contract, etc.") becomes a beneficiary, etc. of the trust, when the person who becomes a beneficiary, etc. of the trust is a relative of the settlor at the time of conclusion of the contract, etc. of the trust, the person who becomes a beneficiary, etc. of the trust is deemed, at the time when the person who did not exist becomes a beneficiary, etc. of the trust, to have acquired the rights relating to the trust from an individual by gift.