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Article 347Scope of Public Corporations, etc. Not Subject to the Notice Obligation Regarding the Consideration for Transferring a Beneficial Interest in a Trust

第三百四十七条(信託受益権の譲渡の対価に係る告知義務のない公共法人等の範囲)

The corporations listed in Appended Table I (Table of Public Corporations) of the Corporation Tax Act and other persons specified by Cabinet Order, as prescribed in Article 224-4 (Notice by Recipients of Consideration for Transferring a Beneficial Interest in a Trust) of the Act, are to be public corporations, etc.

法第二百二十四条の四(信託受益権の譲渡の対価の受領者の告知)に規定する法人税法別表第一(公共法人の表)に掲げる法人その他の政令で定めるものは、公共法人等とする。

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