Article 13Attribution of Trust Property Assets and Liabilities and of Proceeds and Expenses Attributable to Trust Property
第十三条(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)
The beneficiary of a trust (but only one who actually has rights as a beneficiary) is deemed to be the one holding the trust property's assets and liabilities; the proceeds and expenses attributable to the trust property are deemed to be the proceeds and expenses of the beneficiary; and the provisions of this Act apply; provided, however, that this does not apply to the trust property assets and liabilities of a group investment trust, retirement pension trust, or Trust Subject to Corporate Taxation, nor does it apply to proceeds and expenses attributable to the trust property thereof.
A person who actually has the authority to make changes to a trust (other than what Cabinet Order prescribes as the authority to make minor changes) and who is meant to benefit from the trust property (other than a beneficiary) is deemed to be a beneficiary as prescribed in the preceding paragraph, and the provisions of that paragraph apply.
In paragraph (1), the meaning of a term as set forth in one of the following items is as prescribed in the item:
第一項において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
group investment trust:a Jointly Managed Trust, Investment Trust (but only a trust as set forth in Article 2, item (xxix), (b) (Definitions) of the Corporation Tax Act), or Specified Trust That Issues Beneficiary Certificates;
集団投資信託 合同運用信託、投資信託(法人税法第二条第二十九号ロ(定義)に掲げる信託に限る。)及び特定受益証券発行信託をいう。
retirement pension trust: a trust under an investment contract for defined-benefit pension assets, investment contract for defined-benefit pension fund assets, investment contract for defined-contribution pension assets, benefit contract for worker asset-building, or benefit contract for a worker asset-building fund as prescribed in Article 84, paragraph (1) (Calculation of the Amount of Retirement Pension Funds) of the Corporation Tax Act; under a contract as prescribed in Article 128, paragraph (3) (Business of the Fund) or Article 137-15, paragraph (4) (Business of the Association) of the National Pension Act which is concluded by the National Pension Fund or the National Pension Fund Association; or under any similar contract involving a retirement pension which is prescribed by Cabinet Order.
退職年金等信託 法人税法第八十四条第一項(退職年金等積立金の額の計算)に規定する確定給付年金資産管理運用契約、確定給付年金基金資産運用契約、確定拠出年金資産管理契約、勤労者財産形成給付契約若しくは勤労者財産形成基金給付契約、国民年金基金若しくは国民年金基金連合会の締結した国民年金法第百二十八条第三項(基金の業務)若しくは第百三十七条の十五第四項(連合会の業務)に規定する契約又はこれらに類する退職年金に関する契約で政令で定めるものに係る信託をいう。
Cabinet Order provides for the application of the provisions of paragraph (1) if there are two or more beneficiaries, for the reaching of a determination as to whether someone falls under the category of a person who is meant to benefit from trust property as prescribed in paragraph (2), and for other necessary particulars concerning the application of paragraph (1) and paragraph (2).
Operations of a National Pension Fund
A National Pension Fund must, when it concludes, with a trust company (limited to one that has obtained a license under Article 3 or Article 53, paragraph (1) of the Trust Business Act (Act No. 154…
基金は、信託会社(信託業法(平成十六年法律第百五十四号)第三条又は第五十三条第一項の免許を受けたものに限る。以下同じ。)、信託業務を営む金融機関(金融機関の信託業務の兼営等に関する法律(昭和十八年法律第四十三号)第一条第一項の認可を受けた金融機関をいう。以下同じ。)、生命保険会社…
Open this provisionOperations of the National Pension Fund Association
When the National Pension Fund Association concludes, with a trust company, a financial institution engaged in trust business, a life insurance company…
連合会は、信託会社、信託業務を営む金融機関、生命保険会社、農業協同組合連合会若しくは共済水産業協同組合連合会又は金融商品取引業者と、当該連合会が支給する年金又は一時金に要する費用に関して信託、保険若しくは共済の契約又は投資一任契約を締結するときは、政令の定めるところによらなければならない。
Open this provision(Attribution of Trust Property Assets and Liabilities and of Proceeds and Expenses Attributable to Trust Property)
The beneficiary of a trust (but only one who actually has rights as a beneficiary) is deemed to be the one holding the trust property's assets and liabilities…
信託の受益者(受益者としての権利を現に有するものに限る。)は当該信託の信託財産に属する資産及び負債を有するものとみなし、かつ、当該信託財産に帰せられる収益及び費用は当該受益者の収益及び費用とみなして、この法律の規定を適用する。
Open this provision(Attribution of Trust Property Assets and Liabilities and of Proceeds and Expenses Attributable to Trust Property)
A person who actually has the authority to make changes to a trust (other than what Cabinet Order prescribes as the authority to make minor changes) and who is meant to benefit from the trust…
信託の変更をする権限(軽微な変更をする権限として政令で定めるものを除く。)を現に有し、かつ、当該信託の信託財産の給付を受けることとされている者(受益者を除く。)は、前項に規定する受益者とみなして、同項の規定を適用する。
Open this provision(Definitions)
group investment trust: These mean trusts listed as follows:
集団投資信託 次に掲げる信託をいう。
Open this provision(Calculation of the Amount of Retirement Pension Funds)
The amount of retirement pension funds for each business year of a domestic corporation engaged in retirement pension services, etc.…
退職年金業務等(確定給付年金資産管理運用契約に係る信託、生命保険若しくは生命共済の業務、確定給付年金基金資産運用契約に係る信託、生命保険、生命共済、預貯金の受入れ若しくは有価証券の売買その他の方法による確定給付年金積立金(確定給付企業年金法(平成十三年法律第五十号)第五十九条(積立金の積立て)(同法第九十一条の二十五…
Open this provisionTrust Subject to Corporate Taxation
「法人課税信託」
A trust subject to corporate taxation as defined in Article 2, item (xxix)-2 of the Corporation Tax Act (Act No. 34 of 1965).
Defined inArticle 2, paragraph (1), item (viii-3)· applies throughout the law
Jointly Managed Trustmachine translation
「合同運用信託」
A money trust accepted by a trust company (or a financial institution authorised to do trust business) that manages together the trust property of many unrelated settlors, excluding certain investment trusts and trusts whose settlors are not in substance many.
Defined inArticle 2, paragraph (1), item (xi)· applies throughout the law
Investment Trust
「投資信託」
An investment trust or a foreign investment trust as defined in Article 2, paragraph (3) of the Act on Investment Trusts and Investment Corporations.
Defined inArticle 2, paragraph (1), item (xii-2)· applies throughout the law
Specified Trust That Issues Beneficiary Certificates
「特定受益証券発行信託」
A specified trust that issues beneficiary certificates as defined in Article 2, item (xxix)(c) of the Corporation Tax Act.
Defined inArticle 2, paragraph (1), item (xv-5)· applies throughout the law
group investment trust
「集団投資信託」
In Article 13, paragraph (1), which does not treat such a trust's assets and income as its beneficiary's, a jointly managed trust (合同運用信託), an investment trust (投資信託) of the kind listed in Article 2, item (xxix)(b) of the Corporation Tax Act, or a specified trust that issues beneficiary certificates (特定受益証券発行信託).
Defined inArticle 13, paragraph (3), item (i)· applies only in this provision and in Article 13, paragraph (1)
retirement pension trustmachine translation
「退職年金等信託」
In Article 13, paragraph (1), which does not treat such a trust's assets and income as its beneficiary's, a trust under a defined benefit pension asset management contract, defined benefit pension fund asset investment contract, defined contribution pension asset management contract, employees' asset-formation benefit contract or employees' asset-formation fund benefit contract as Article 84, paragraph (1) of the Corporation Tax Act names them, under a contract a National Pension Fund (国民年金基金) or the National Pension Fund Association (国民年金基金連合会) concludes under Article 128, paragraph (3) or Article 137-15, paragraph (4) of the National Pension Act, or under a similar retirement pension contract a Cabinet Order (政令) specifies.
Defined inArticle 13, paragraph (3), item (ii)· applies only in this provision and in Article 13, paragraph (1)