Article 72-2Matters to Be Entered Regarding the Trust Property of a Securities Investment Trust
第七十二条の二(証券投資信託の信託財産についての登載事項)
The matters specified by Ministry of Finance Order as prescribed in Article 176, paragraph (1) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act are the following matters:
法第百七十六条第一項(信託財産に係る利子等の課税の特例)に規定する財務省令で定める事項は、次に掲げる事項とする。
the name and the location of the head office of the domestic trust company prescribed in Article 176, paragraph (1) of the Act (referred to as "domestic trust company" in item (i) of the following Article);
法第百七十六条第一項に規定する内国信託会社(次条第一号において「内国信託会社」という。)の名称及び本店の所在地
the name and location of the business office with which the Securities Investment Trust prescribed in Article 176, paragraph (1) of the Act has been entrusted, and the name or corporate name of the settlor of the trust contract related to that Securities Investment Trust;
法第百七十六条第一項に規定する証券投資信託の信託された営業所の名称及び所在地並びに当該証券投資信託に係る信託契約の委託者の氏名又は名称
the date on which the entry was made pursuant to Article 176, paragraph (1) of the Act.
法第百七十六条第一項の規定による登載をした年月日
Read this with the articles around it
domestic trust companymachine translation
「内国信託会社」
In Article 72-2, paragraph (1), item (i) and Article 72-3, item (i), a trust company that is a domestic corporation, including a financial institution (金融機関) authorised to carry on trust business alongside its own business, as Article 176, paragraph (1) of the Income Tax Act defines it.
Short name set inArticle 72-2, paragraph (1), item (i)· applies only in this provision and in Article 72-3, paragraph (1), item (i)