In the case where the duties of a trustee have ended due to a ground listed in the items of Article 56, paragraph (1) of the Trust Act (Act No. 108 of 2006), when a new trustee (hereinafter in this paragraph and paragraph (6) referred to as the "new trustee") takes office, that new trustee succeeds to the obligation to pay or remit the local government levies that are to be imposed on that trustee, or that the trustee was to pay or remit (limited to those for which the obligation to pay or remit becomes an obligation covered by the trust property (meaning an obligation covered by the trust property prescribed in Article 2, paragraph (9) of that Act; the same applies hereinafter in this Chapter); the same applies hereinafter in this Article).
In a trust with two or more trustees, where the duties of one of them have ended due to a ground listed in the items of Article 56, paragraph (1) of the Trust Act, notwithstanding the preceding paragraph, the trustee, among the other trustees, who has taken over the trust affairs from the trustee whose duties have ended (hereinafter in this paragraph and paragraph (5) referred to as the "trustee whose duties have ended") succeeds to the obligation to pay or remit the local government levies that are to be imposed on that trustee whose duties have ended, or that the trustee whose duties have ended was to pay or remit.
In the case where the duties of a trustee have ended due to the ground listed in Article 56, paragraph (1), item (i) of the Trust Act, the juridical person prescribed in Article 74, paragraph (1) of that Act succeeds to the obligation to pay or remit the local government levies that are to be imposed on that trustee, or that the trustee was to pay or remit.
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、若しくは納入すべき地方団体の徴収金を納付し、又は納入する義務を承継する。
In the case where a juridical person that is a trustee has undergone a company split, the juridical person that has succeeded to the rights and obligations as trustee through the company split succeeds to the obligation to pay or remit the local government levies that are to be imposed on the juridical person that is the trustee that underwent the company split, or that the juridical person that is the trustee that underwent the company split was to pay or remit.
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、若しくは納入すべき地方団体の徴収金を納付し、又は納入する義務を承継する。
Even where the obligation to pay or remit local government levies has been succeeded to under 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 or remit the succeeded local government levies with the trustee's own property; provided, however, that this does not apply where, under Article 21, paragraph (2) of the Trust Act, the trustee is liable to perform the obligation to pay or remit those local government levies only with property belonging to the trust property.
Where the new trustee has succeeded to the obligation to pay or remit local government levies under paragraph (1), the new trustee is liable to perform the obligation to pay or remit the succeeded local government levies only with property belonging to the trust property.
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
obligation covered by the trust propertymachine translation
「信託財産責任負担債務」
In Chapter 1, an obligation covered by the trust property as defined in Article 2, paragraph 9 of the Trust Act: a debt that a trustee is liable to perform with the property belonging to the trust property (信託財産).
Defined inArticle 9-4, paragraph (1)· applies only in this chapter
new trusteemachine translation
「新受託者」
A new trustee who takes office after a trustee's duties end for one of the reasons in Article 56, paragraph 1 of the Trust Act, and who takes over the obligation to pay the local taxes and other charges (地方団体の徴収金) the former trustee owed, where that obligation is a liability covered by the trust property (信託財産責任負担債務).
Short name set inArticle 9-4, paragraph (1)· applies only in this paragraph and in Article 9-4, paragraph (6)
trustee whose duties have endedmachine translation
「任務終了受託者」
In a trust with two or more trustees, a trustee whose duties have ended for one of the reasons listed in Article 56, paragraph 1 of the Trust Act; the trustee who takes over its trust business inherits its obligation to pay the local government's levies (地方団体の徴収金) owed by it.
Short name set inArticle 9-4, paragraph (2)· applies only in this paragraph and in Article 9-4, paragraph (5)