Article 26Attribution of Transfers, etc. of Assets Pertaining to Trust Property
第二十六条（信託財産に係る資産の譲渡等の帰属）
The authority specified by Cabinet Order prescribed in Article 14, paragraph (2) of the Act is to be the authority to make changes to the trust only where it is clear that doing so is not contrary to the purpose of the trust.
法第十四条第二項に規定する政令で定める権限は、信託の目的に反しないことが明らかである場合に限り信託の変更をすることができる権限とする。
The authority to make changes to a trust prescribed in Article 14, paragraph (2) of the Act is to include the authority to make changes to the trust by agreement with another person.
法第十四条第二項に規定する信託の変更をする権限には、他の者との合意により信託の変更をすることができる権限を含むものとする。
A person who has a right, subject to a condition precedent, to benefit from trust property is to fall under a person who is meant to benefit from the trust property as prescribed in Article 14, paragraph (2) of the Act.
停止条件が付された信託財産の給付を受ける権利を有する者は、法第十四条第二項に規定する信託財産の給付を受けることとされている者に該当するものとする。
In the application of Article 14, paragraph (1) of the Act in the case where there are two or more beneficiaries prescribed in Article 14, paragraph (1) of the Act (including a person deemed to be a beneficiary prescribed in Article 14, paragraph (1) of the Act pursuant to Article 14, paragraph (2) of the Act; the same applies hereinafter in this paragraph), all the assets belonging to the trust property of the trust referred to in Article 14, paragraph (1) of the Act are to be held by each beneficiary in accordance with the content of the rights that beneficiary has, and all the asset transactions, etc. prescribed in Article 14, paragraph (1) of the Act relating to that trust property are to be deemed to have been carried out by each beneficiary in accordance with the content of the rights that beneficiary has.
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