Article 72-6Special Provisions for Taxation on Interest, etc. on Trust Property of Group Investment Trusts
第七十二条の六（集団投資信託の信託財産に係る利子等の課税の特例）
The matters specified by Ministry of Finance Order as prescribed in Article 180-2, paragraph (1) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Act are as follows:
法第百八十条の二第一項（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 of the foreign trust company provided for in Article 180-2, paragraph (1) of the Act (referred to as a "foreign trust company" in item (i) of the following paragraph) and the location of its principal office in Japan;
法第百八十条の二第一項に規定する外国信託会社（次項第一号において「外国信託会社」という。）の名称及び国内にある主たる事務所の所在地
the name and location of the business office with which the securities investment trust provided for in Article 180-2, paragraph (1) of the Act has been entrusted, and the name of the settlor of the trust contract related to the securities investment trust;
法第百八十条の二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 statement was made pursuant to the provisions of Article 180-2, paragraph (1) of the Act.
法第百八十条の二第一項の規定による登載をした年月日
The matters specified by Ministry of Finance Order as prescribed in Article 180-2, paragraph (2) of the Act are as follows:
法第百八十条の二第二項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 of the foreign trust company and the location of its principal office in Japan;
外国信託会社の名称及び国内にある主たる事務所の所在地
the name and location of the business office with which the retirement pension trust provided for in Article 180-2, paragraph (2) of the Act has been entrusted, and the type of a trust contract related to the retirement pension trust;
法第百八十条の二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 statement was made pursuant to the provisions of Article 180-2, paragraph (2) of the Act.
法第百八十条の二第二項の規定による登載をした年月日
A Foreign Corporation that has assumed a group investment trust prescribed in Article 176, paragraph (3) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act, if income tax prescribed in Article 180-2, paragraph (3) of the Act has been imposed on the trust property of that group investment trust, must retain the documents prescribed in Article 306-2, paragraph (3) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Order at the place for tax payment for seven years from the year following the year that includes the day on which that amount of income tax was deducted pursuant to Article 180-2, paragraph (3) of the Act or the day on which that amount of income tax was deducted pursuant to Article 9-3-2, paragraph (3) (Special Provisions on Obligation to Withhold Taxes, etc. for Dividends and Similar Income on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation.
法第百七十六条第三項（信託財産に係る利子等の課税の特例）に規定する集団投資信託を引き受けた外国法人は、当該集団投資信託の信託財産について法第百八十条の二第三項に規定する所得税を課された場合には、令第三百六条の二第三項（信託財産に係る利子等の課税の特例）に規定する書類を、法第百八十条の二第三項の規定により当該所得税の額を控除した日又は租税特別措置法第九条の三の二第三項（上場株式等の配当等に係る源泉徴収義務等の特例）の規定により当該所得税の額が控除された日の属する年の翌年から七年間、納税地に保存しなければならない。
The provisions of Article 72-4, paragraph (3) (Special Provisions for Taxation on Interest, etc. on Trust Property of Group Investment Trusts) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in Article 306-2, paragraph (3) of the Order.
第七十二条の四第三項（集団投資信託の信託財産の利子等の課税の特例）の規定は、令第三百六条の二第三項に規定する財務省令で定める書類について準用する。
The provisions of Article 72-4, paragraph (4) apply mutatis mutandis to the matters specified by Ministry of Finance Order as prescribed in Article 306-2, paragraphs (4) and (6) of the Order, and the provisions of Article 72-4, paragraph (5) apply mutatis mutandis to the matters specified by Ministry of Finance Order as prescribed in Article 306-2, paragraph (5) of the Order, respectively.
第七十二条の四第四項の規定は令第三百六条の二第四項及び第六項に規定する財務省令で定める事項について、第七十二条の四第五項の規定は令第三百六条の二第五項に規定する財務省令で定める事項について、それぞれ準用する。
The provisions of Article 72-4, paragraphs (4) and (5) apply mutatis mutandis to the notification by document set forth in the proviso to Article 306-2, paragraph (8) of the Order, given pursuant to the provisions of the proviso to that paragraph.
第七十二条の四第四項及び第五項の規定は、令第三百六条の二第八項ただし書の規定による同項ただし書の書面の通知について準用する。
The notification by document under Article 306-2, paragraph (5) of the Order must be selected for each Foreign Corporation prescribed in that paragraph.
令第三百六条の二第五項の規定による同項の書面の通知は、同項に規定する外国法人ごとに選択しなければならない。
The method specified by Ministry of Finance Order as prescribed in Article 306-2, paragraph (8) of the Order is the method prescribed in Article 92-2, paragraph (1) (Electronic or Magnetic Means Concerning Provision of Matters to Be Stated in a Notice of Payment).
令第三百六条の二第八項に規定する財務省令で定める方法は、第九十二条の二第一項（支払通知書に記載すべき事項の提供に係る電磁的方法）に規定する方法とする。
The method prescribed in the preceding paragraph must conform to the standards prescribed in Article 92-2, paragraph (2).
前項に規定する方法は、第九十二条の二第二項に規定する基準に適合するものでなければならない。
The provisions of Article 92-3 (Consent to Provision by Electronic or Magnetic Means of Notices of Payment) apply mutatis mutandis to the case where the Foreign Corporation prescribed in Article 306-2, paragraph (10) of the Order obtains the consent of the individual or corporation in that paragraph pursuant to that paragraph.
第九十二条の三（支払通知書に係る電磁的方法による提供の承諾）の規定は、令第三百六条の二第十項に規定する外国法人が同項の規定により同項の個人又は法人の承諾を得る場合について準用する。
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foreign trust company
「外国信託会社」
In Article 72-6, a trust company that is a foreign corporation, including a financial institution (金融機関) authorised to carry on trust business alongside its own business, as Article 180-2, paragraph (1) of the Income Tax Act defines it.
Short name set inArticle 72-6, paragraph (1), item (i)· applies only in this provision and in Article 72-6, paragraph (2), item (i)