Article 72-3Matters to Be Entered Regarding the Trust Property of a Retirement Pension Trust
第七十二条の三（退職年金等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 (2) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act are the following matters:
法第百七十六条第二項（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;
内国信託会社の名称及び本店の所在地
the name and location of the business office with which the retirement pension trust prescribed in Article 176, paragraph (2) of the Act has been entrusted, and the type of trust contract related to that retirement pension trust;
法第百七十六条第二項に規定する退職年金等信託の信託された営業所の名称及び所在地並びに当該退職年金等信託に係る信託契約の種類
the date on which the entry was made pursuant to Article 176, paragraph (2) of the Act.
法第百七十六条第二項の規定による登載をした年月日
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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)