Article 28Special Provisions on Trustees of Trusts Subject to Corporate Taxation, etc.
第二十八条（法人課税信託等の受託者に関する特例）
Changes on (Cabinet Order No. 96 of 2026)
In the application of the provisions of Article 32, paragraph (7), Article 33, paragraph (1), Article 34, paragraph (1), Article 35, Article 35-2, paragraphs (1) and (2), Article 36, paragraph (3), Article 38, paragraph (4), Article 38-2, paragraph (4) and Article 39, paragraph (6) of the Act and the provisions of Article 38, paragraph (2) and Article 41 to a trustee business operator (meaning a trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies hereinafter in this Article), a merger of trusts is deemed to be a merger, a trustee business operator relating to a trust subject to corporate taxation, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies hereinafter in this Article) that is a former trust relating to a merger of trusts is deemed to be included in a merged corporation, a trustee business operator relating to a trust subject to corporate taxation, etc. that is a new trust relating to a merger of trusts is deemed to be included in a merging corporation, a trust split is deemed to be a company split, a trustee business operator relating to a trust subject to corporate taxation, etc. that transfers part of its trust property by a trust split as the trust property of another trust with the same trustee or of a new trust is deemed to be included in a splitting corporation, and a trustee business operator relating to a trust subject to corporate taxation, etc. that receives a transfer of part of the trust property from another trust with the same trustee by a trust split is deemed to be included in a successor corporation in a company split.
受託事業者（法第十五条第三項に規定する受託事業者をいう。以下この条において同じ。）についての法第三十二条第七項、第三十三条第一項、第三十四条第一項、第三十五条、第三十五条の二第一項及び第二項、第三十六条第三項、第三十八条第四項、第三十八条の二第四項並びに第三十九条第六項の規定並びに第三十八条第二項及び第四十一条の規定の適用については、信託の併合は合併とみなし、信託の併合に係る従前の信託である法人課税信託等（法第十五条第一項に規定する法人課税信託等をいう。以下この条において同じ。）に係る受託事業者は被合併法人に含まれるものと、信託の併合に係る新たな信託である法人課税信託等に係る受託事業者は合併法人に含まれるものとし、信託の分割は法人の分割とみなし、信託の分割によりその信託財産の一部を受託者を同一とする他の信託又は新たな信託の信託財産として移転する法人課税信託等に係る受託事業者は分割法人に含まれるものと、信託の分割により受託者を同一とする他の信託からその信託財産の一部の移転を受ける法人課税信託等に係る受託事業者は分割承継法人に含まれるものとする。
In the application of Article 15, paragraph (6) of the Act in the case where the taxable period that includes the first day prescribed in Article 15, paragraph (6) of the Act of an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Act; the same applies hereinafter in this Article) (hereinafter in this paragraph referred to as the "own-assets taxable period") is any of the taxable periods set out in the items of Article 20, or in the case where the own-assets business operator has been subject to the application of Article 20-2, paragraph (1) or (2) with respect to the own-assets taxable period, the following apply:
In the case where the own-assets taxable period is any of the taxable periods set out in the items of Article 20, and the own-assets business operator has submitted, during that own-assets taxable period, the written notification under Article 9, paragraph (4) of the Act in order to be subject to the application of that paragraph for that own-assets taxable period (where the taxable period of the trustee business operator referred to in Article 15, paragraph (6) of the Act that includes the first day prescribed in Article 15, paragraph (6) of the Act ends before the last day of that own-assets taxable period, limited to the case where it has been submitted by the last day of that taxable period), or in the case where the own-assets taxable period is the taxable period for which the own-assets business operator intends to be subject to the application of Article 9, paragraph (4) of the Act, and that own-assets business operator has received approval under Article 20-2, paragraph (1) with respect to that own-assets taxable period because of the unavoidable circumstances prescribed in Article 20-2, paragraph (1), those own-assets business operators are deemed, on the first day prescribed in Article 15, paragraph (6) of the Act, to have been business operators for which the obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4) of the Act.
固有課税期間が第二十条各号に掲げる課税期間のいずれかである場合において、固有事業者が当該固有課税期間につき法第九条第四項の規定の適用を受けるため同項の規定による届出書を当該固有課税期間中に提出した場合（当該固有課税期間の末日前に法第十五条第六項に規定する初日の属する同項の受託事業者の課税期間が終了する場合には、当該課税期間の末日までに提出した場合に限る。）又は固有課税期間が固有事業者の法第九条第四項の規定の適用を受けようとする課税期間である場合において、当該固有事業者が第二十条の二第一項に規定するやむを得ない事情があるため当該固有課税期間につき同項の承認を受けたときは、法第十五条第六項に規定する初日において、これらの固有事業者は法第九条第四項の規定による届出書の提出により消費税を納める義務が免除されない事業者であつたものとみなす。
In the case where the own-assets taxable period is the taxable period for which the own-assets business operator intends to cease to be subject to the application of Article 9, paragraph (4) of the Act, and that own-assets business operator has received approval under Article 20-2, paragraph (2) with respect to that own-assets taxable period because of the unavoidable circumstances prescribed in Article 20-2, paragraph (2), that own-assets business operator is deemed, on the first day prescribed in Article 15, paragraph (6) of the Act, not to have been a business operator for which the obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4) of the Act.
The amount calculated as specified by Cabinet Order prescribed in Article 15, paragraph (7) of the Act relating to a trustee business operator is to be, according to the category of amounts set out in the following items, the amount specified in the relevant item:
the taxable sales in the specified period relating to the business year of a trustee business operator (meaning the taxable sales in the specified period prescribed in Article 9-2, paragraph (1) of the Act; the same applies hereinafter in this item): the amount calculated under paragraph (2), item (i) of the preceding Article (including where it is applied with the terms replaced pursuant to paragraph (3), item (ii) of that Article) as the taxable sales in the specified period of the own-assets business year, etc. prescribed in paragraph (2), item (i) of the preceding Article that includes the first day of that business year of that trustee business operator, being an own-assets business year, etc. of the own-assets business operator of the trust subject to corporate taxation, etc. relating to that trustee business operator;
the taxable sales for the taxable period of a trustee business operator (meaning the taxable sales for the taxable period prescribed in Article 30, paragraph (2) of the Act; the same applies hereinafter in this item): the amount calculated under paragraph (2), item (iii) of the preceding Article (including where it is applied with the terms replaced pursuant to paragraph (3), item (iii) of that Article) as the taxable sales for the taxable period preceding the taxable period of an own-assets business operator, being the own-assets business operator of the trust subject to corporate taxation, etc. relating to that trustee business operator, that includes the last day of that taxable period of that trustee business operator (where the last day of the taxable period of that trustee business operator and the last day of the taxable period of that own-assets business operator are the same day, the taxable sales of that own-assets business operator for that taxable period).
In the application of Article 15, paragraph (8) of the Act in the case where the taxable period that includes the first day prescribed in Article 15, paragraph (8) of the Act of an own-assets business operator (hereinafter in this paragraph referred to as the "own-assets taxable period") is any of the taxable periods set out in the items of Article 56, paragraph (1), or in the case where the own-assets business operator has been subject to the application of Article 57-2, paragraph (1) or (2) with respect to the own-assets taxable period, the following apply:
In the case where the own-assets taxable period is any of the taxable periods set out in the items of Article 56, paragraph (1), and the own-assets business operator has submitted, during that own-assets taxable period, the written notification under Article 37, paragraph (1) of the Act in order to be subject to the application of that paragraph for that own-assets taxable period (where the taxable period of the trustee business operator referred to in Article 15, paragraph (8) of the Act that includes the first day prescribed in Article 15, paragraph (8) of the Act ends before the last day of that own-assets taxable period, limited to the case where it has been submitted by the last day of that taxable period), or in the case where the own-assets taxable period is the taxable period for which the own-assets business operator intends to be subject to the application of Article 37, paragraph (1) of the Act, and that own-assets business operator has received approval under Article 57-2, paragraph (1) with respect to that own-assets taxable period because of the unavoidable circumstances prescribed in Article 57-2, paragraph (1), those own-assets business operators are deemed, on the first day prescribed in Article 15, paragraph (8) of the Act, to have been business operators subject to the application of Article 37, paragraph (1) of the Act.
固有課税期間が第五十六条第一項各号に掲げる課税期間のいずれかである場合において、固有事業者が当該固有課税期間につき法第三十七条第一項の規定の適用を受けるため同項の規定による届出書を当該固有課税期間中に提出した場合（当該固有課税期間の末日前に法第十五条第八項に規定する初日の属する同項の受託事業者の課税期間が終了する場合には、当該課税期間の末日までに提出した場合に限る。）又は固有課税期間が固有事業者の法第三十七条第一項の規定の適用を受けようとする課税期間である場合において、当該固有事業者が第五十七条の二第一項に規定するやむを得ない事情があるため当該固有課税期間につき同項の承認を受けたときは、法第十五条第八項に規定する初日において、これらの固有事業者は法第三十七条第一項の規定の適用を受ける事業者であつたものとみなす。
In the case where the own-assets taxable period is the taxable period for which the own-assets business operator intends to cease to be subject to the application of Article 37, paragraph (1) of the Act, and that own-assets business operator has received approval under Article 57-2, paragraph (2) with respect to that own-assets taxable period because of the unavoidable circumstances prescribed in Article 57-2, paragraph (2), that own-assets business operator is deemed, on the first day prescribed in Article 15, paragraph (8) of the Act, not to have been a business operator subject to the application of Article 37, paragraph (1) of the Act.
Where a former trust relating to a merger of trusts or a split trust relating to a trust split (meaning a trust that transfers part of its trust property to another trust or a new trust by a trust split; the same applies in the following paragraph) is a trust subject to corporate taxation (meaning a trust subject to corporate taxation prescribed in the proviso to Article 14, paragraph (1) of the Act; the same applies hereinafter in this Article) (limited to a trust set out in Article 2, item (xxix)-2, (a) or (c) (Definitions) of the Corporation Tax Act; hereinafter in this paragraph referred to as a "specified trust subject to corporate taxation"), the new trust relating to that merger of trusts, or the other trust or the new trust relating to that trust split (excluding a specified trust subject to corporate taxation), is deemed to be a specified trust subject to corporate taxation.
信託の併合に係る従前の信託又は信託の分割に係る分割信託（信託の分割によりその信託財産の一部を他の信託又は新たな信託に移転する信託をいう。次項において同じ。）が法人課税信託（法第十四条第一項ただし書に規定する法人課税信託をいう。以下この条において同じ。）（法人税法第二条第二十九号の二イ又はハ（定義）に掲げる信託に限る。以下この項において「特定法人課税信託」という。）である場合には、当該信託の併合に係る新たな信託又は当該信託の分割に係る他の信託若しくは新たな信託（特定法人課税信託を除く。）は、特定法人課税信託とみなす。
Where a merger of trusts or a trust split (limited to one in which a single trust transfers part of its trust property to a new trust; hereinafter in this paragraph and the following paragraph referred to as a "single split into a new trust") is carried out, in the case where that merger of trusts makes a trust subject to corporate taxation the new trust, the former trust relating to that merger of trusts (excluding a trust subject to corporate taxation) is deemed to have become a trust subject to corporate taxation immediately before that merger of trusts, and in the case where that single split into a new trust makes a group investment trust (meaning a group investment trust prescribed in Article 2, item (xxix) of the Corporation Tax Act; the same applies hereinafter in this paragraph) or a trust taxed on its beneficiaries (meaning a trust in which the beneficiary 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) is deemed to hold the assets belonging to its trust property; the same applies hereinafter in this paragraph and paragraph (8)) the split trust and makes a trust subject to corporate taxation the successor trust (meaning a trust that receives, by a trust split, a transfer of part of the trust property of a split trust from that split trust; the same applies hereinafter in this paragraph and the following paragraph), that successor trust is deemed to have become a trust subject to corporate taxation from a group investment trust or a trust taxed on its beneficiaries immediately after that single split into a new trust.
信託の併合又は信託の分割（一の信託が新たな信託に信託財産の一部を移転するものに限る。以下この項及び次項において「単独新規信託分割」という。）が行われた場合において、当該信託の併合が法人課税信託を新たな信託とするものであるときにおける当該信託の併合に係る従前の信託（法人課税信託を除く。）は当該信託の併合の直前に法人課税信託に該当することとなつたものとみなし、当該単独新規信託分割が集団投資信託（法人税法第二条第二十九号に規定する集団投資信託をいう。以下この項において同じ。）又は受益者等課税信託（法第十四条第一項に規定する受益者（同条第二項の規定により同条第一項に規定する受益者とみなされる者を含む。）がその信託財産に属する資産を有するものとみなされる信託をいう。以下この項及び第八項において同じ。）を分割信託とし、法人課税信託を承継信託（信託の分割により分割信託からその信託財産の一部の移転を受ける信託をいう。以下この項及び次項において同じ。）とするものであるときにおける当該承継信託は当該単独新規信託分割の直後に集団投資信託又は受益者等課税信託から法人課税信託に該当することとなつたものとみなす。
Where a trust split under which part of the trust property is transferred to another trust (hereinafter in this paragraph and the following paragraph referred to as an "absorption-type trust split") or a trust split under which two or more trusts transfer part of their trust property to a new trust (hereinafter in this paragraph and the following paragraph referred to as a "new trust split by multiple trusts") has been carried out, the provisions of the preceding two paragraphs apply on the deemed basis that a single split into a new trust with the trust whose trust property is the trust property transferred by that absorption-type trust split or new trust split by multiple trusts (hereinafter in this paragraph referred to as an "interim trust in an absorption-type split") as the successor trust has been carried out, and that a merger of trusts with that interim trust in an absorption-type split and the successor trust (in the case of a new trust split by multiple trusts, the other interim trusts in an absorption-type split) as the former trusts has been carried out immediately thereafter.
Where a former trust pertaining to a merger of trusts prescribed in paragraph (6) (including, where the provisions of the preceding paragraph apply, a trust that transfers part of its trust property by an absorption-type trust split or a new trust split by multiple trusts) is a trust taxed on its beneficiaries, if there is anything that is deemed to be a contribution prescribed in Article 2, paragraph (1), item (iii) (limited to a taxable transfer, etc. of assets), then, notwithstanding paragraph (6), that which is deemed to be that contribution is deemed to have been made to the new trust pertaining to the merger of trusts prescribed in that paragraph (where the provisions of the preceding paragraph apply, the other trust referred to in the preceding paragraph pertaining to the absorption-type trust split or the new trust referred to in the preceding paragraph pertaining to the new trust split by multiple trusts).
Where a trustee business operator pertaining to a trust subject to corporate taxation (limited to a trust listed in Article 2, item (xxix)-2, (d) or (e) of the Corporation Tax Act; the same applies in the following paragraph) is subject to the application of Article 14-6, paragraph (8) of the Order for the Enforcement of the Corporation Tax Act with respect to its accounting period (meaning the accounting period prescribed in Article 14-6, paragraph (8) (Trust Subject to Corporate Taxation) of the Order for the Enforcement of the Corporation Tax Act; the same applies in paragraphs (11) and (12)), the provisions of the Act and this Cabinet Order apply to that trustee business operator as a corporation whose business year is one year.
With regard to the application of the provisions of the Act and this Cabinet Order concerning the number of months in the business year of a trustee business operator pertaining to a trust subject to corporate taxation that falls under the case prescribed in the preceding paragraph (referred to as a "specified trustee business operator" in the following paragraph), the number of months in that business year is 12 months.
When applying paragraphs (1) and (2) of the preceding Article (including where these provisions are applied with terms replaced pursuant to paragraph (3) of the preceding Article), Article 22 as applied with terms replaced pursuant to paragraph (4) of the preceding Article, Article 23 as applied with terms replaced pursuant to paragraph (5) of the preceding Article, Article 25-4 as applied with terms replaced pursuant to paragraph (6) of the preceding Article, and Article 25-5, paragraph (4) as applied with terms replaced pursuant to paragraph (7) of the preceding Article, if the trustee business operator prescribed in those provisions is a specified trustee business operator, those provisions are applied on the basis that the business year of that specified trustee business operator ends on the day on which one year elapses from the first day of its accounting period.
Where a trustee business operator of a trust subject to corporate taxation is subject to the application of Article 14-6, paragraph (10) or (11) of the Order for the Enforcement of the Corporation Tax Act with respect to its accounting period, the provisions of the Act and this Cabinet Order are applied by deeming the period deemed to be a business year under those provisions to be a business year of that trustee business operator.
Where the own-assets business operator of a trust subject to corporate taxation, etc. is a qualified invoice issuer, the provisions of the Act and this Cabinet Order are applied to the trustee business operator of that trust subject to corporate taxation, etc. by deeming it to have received the registration under Article 57-2, paragraph (1) of the Act. In this case, the phrase "registration number (" in Article 57-4, paragraph (1), item (i) of the Act is deemed to be replaced with "registration number of the own-assets business operator (meaning the own-assets business operator prescribed in Article 15, paragraph (4); the same applies in item (i) of the following paragraph and paragraph (3), item (i)) of the trust subject to corporate taxation, etc. (meaning the trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1); the same applies in item (i) of the following paragraph and paragraph (3), item (i)) pertaining to the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3); the same applies in item (i) of the following paragraph and paragraph (3), item (i)) (", the phrase "registration number" in Article 57-4, paragraph (2), item (i) and paragraph (3), item (i) of the Act is deemed to be replaced with "registration number of the own-assets business operator of the trust subject to corporate taxation, etc. pertaining to the trustee business operator", and the phrase "registration number (" in Article 49, paragraph (4), item (ii) is deemed to be replaced with "registration number of the own-assets business operator prescribed in Article 15, paragraph (4) of the Act of the trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act pertaining to the trustee business operator prescribed in Article 15, paragraph (3) of the Act (".
法人課税信託等の固有事業者が適格請求書発行事業者である場合における当該法人課税信託等の受託事業者については、法第五十七条の二第一項の登録を受けたものとみなして、法及びこの政令の規定を適用する。この場合において、法第五十七条の四第一項第一号中「登録番号（」とあるのは「受託事業者（第十五条第三項に規定する受託事業者をいう。次項第一号及び第三項第一号において同じ。）に係る法人課税信託等（同条第一項に規定する法人課税信託等をいう。次項第一号及び第三項第一号において同じ。）の固有事業者（同条第四項に規定する固有事業者をいう。次項第一号及び第三項第一号において同じ。）の登録番号（」と、同条第二項第一号及び第三項第一号中「登録番号」とあるのは「受託事業者に係る法人課税信託等の固有事業者の登録番号」と、第四十九条第四項第二号中「登録番号（」とあるのは「法第十五条第三項に規定する受託事業者に係る同条第一項に規定する法人課税信託等の同条第四項に規定する固有事業者の登録番号（」とする。
Moves to paragraph (15) on (Cabinet Order No. 96 of 2026)
With regard to the application of the provisions of the Act on General Rules for National Taxes to a public interest trust prescribed in the proviso to Article 14, paragraph (1) of the Act that has been subject to the application of Article 15, paragraph (1) of the Act, the phrase "grounds" in Article 7-2, paragraphs (1) and (2) (Succession to the Obligation to Pay National Tax Pertaining to a Trust) of that Act is deemed to be replaced with "grounds or the specified ground for termination prescribed in Article 56, paragraph (1) of the Trust Act as applied with terms replaced pursuant to Article 33, paragraph (3) (Application of the Trust Act) of the Act on Public Interest Trusts (Act No. 30 of 2024)".
法第十五条第一項の規定の適用を受けた法第十四条第一項ただし書に規定する公益信託に対する国税通則法の規定の適用については、同法第七条の二第一項及び第二項（信託に係る国税の納付義務の承継）中「事由に」とあるのは、「事由又は公益信託に関する法律（令和六年法律第三十号）第三十三条第三項（信託法の適用関係）の規定により読み替えて適用する信託法第五十六条第一項に規定する特定終了事由に」とする。
Moves to paragraph (16) on (Cabinet Order No. 96 of 2026)
Beyond what is provided for in the preceding paragraphs, matters necessary for the application of the provisions of the Act or this Cabinet Order with respect to a trustee business operator or an own-assets business operator are specified by Ministry of Finance Order.
Read this with the articles around it
trustee business operatormachine translation
「受託事業者」
A trustee business operator as defined in Article 15, paragraph (3) of the Consumption Tax Act: the trustee of a corporate taxation trust, etc. (法人課税信託等) in its capacity as the person to whom that Article attributes the trust's assets, etc. (信託資産等); an individual business operator in that capacity is treated as a corporation.
Defined inArticle 28, paragraph (1)· applies only in this article
trust subject to corporate taxation, etc.machine translation
「法人課税信託等」
A trust subject to corporate taxation (法人課税信託) or a public interest trust (公益信託) referred to in the proviso to Article 14, paragraph (1) of the Consumption Tax Act, as Article 15, paragraph (1) of that Act defines them.
Defined inArticle 28, paragraph (1)· applies only in this article
own-assets business operatormachine translation
「固有事業者」
An own-assets business operator as defined in Article 15, paragraph (4) of the Consumption Tax Act: the trustee of a corporate taxation trust, etc. (法人課税信託等) in its capacity as the person to whom that Article attributes its own assets, etc. (固有資産等), everything other than the trust assets of such trusts.
Defined inArticle 28, paragraph (2)· applies only in this article
own-assets taxable periodmachine translation
「固有課税期間」
In Article 28, paragraph (2), the taxable period of an own-assets business operator (固有事業者) that contains the first day of a trustee business operator's (受託事業者) taxable period, the period by which Article 15, paragraph (6) of the Consumption Tax Act decides whether the trustee business operator can be exempt from consumption tax.
Short name set inArticle 28, paragraph (2)· applies only in this paragraph
taxable sales in the specified periodmachine translation
「特定期間における課税売上高」
In Article 28, paragraph (3), item (i), taxable sales in the specified period (特定期間) as referred to in Article 9-2, paragraph (1) of the Consumption Tax Act, which, where they exceed 10 million yen, keep a business operator whose base-period taxable sales are 10 million yen or less from being exempt.
Defined inArticle 28, paragraph (3), item (i)· applies only in this item
taxable sales for the taxable periodmachine translation
「課税期間における課税売上高」
In Article 28, paragraph (3), item (ii), a trustee business operator's (受託事業者) taxable sales for a taxable period as referred to in Article 30, paragraph (2) of the Consumption Tax Act, under which a business operator whose taxable sales for the period exceed 500 million yen cannot deduct all the tax on its purchases.
Defined inArticle 28, paragraph (3), item (ii)· applies only in this item
own-assets taxable periodmachine translation
「固有課税期間」
In Article 28, paragraph (4), the taxable period of an own-assets business operator (固有事業者) that contains the first day of a trustee business operator's (受託事業者) taxable period, the period by which Article 15, paragraph (8) of the Consumption Tax Act decides whether the trustee business operator uses the simplified method of Article 37, paragraph (1) of that Act.
Short name set inArticle 28, paragraph (4)· applies only in this paragraph
split trustmachine translation
「分割信託」
A trust that, by a split of the trust (信託の分割), transfers part of its trust property to another trust or to a new trust.
Defined inArticle 28, paragraph (5)· applies only in this provision and in Article 28, paragraph (6)
trust subject to corporate taxationmachine translation
「法人課税信託」
In Article 28, a trust subject to corporate taxation as referred to in the proviso to Article 14, paragraph (1) of the Consumption Tax Act.
Defined inArticle 28, paragraph (5)· applies only in this article
specified trust subject to corporate taxationmachine translation
「特定法人課税信託」
In Article 28, paragraph (5), a trust subject to corporate taxation (法人課税信託) that is a trust listed in Article 2, item (xxix)-2, (a) or (c) of the Corporation Tax Act; the new trust formed when such a trust is merged, and the other or new trust that receives part of its property when it is split, are treated as one too.
Short name set inArticle 28, paragraph (5)· applies only in this paragraph
single split into a new trustmachine translation
「単独新規信託分割」
In Article 28, paragraphs (6) and (7), a split of a trust (信託の分割) in which one trust transfers part of its trust property to a new trust.
Short name set inArticle 28, paragraph (6)· applies only in this paragraph and in Article 28, paragraph (7)
trust taxed on its beneficiariesmachine translation
「受益者等課税信託」
A trust whose beneficiaries (受益者) under Article 14, paragraph (1) of the Consumption Tax Act, including persons treated as beneficiaries under paragraph (2) of that Article, are treated as holding the assets that belong to its trust property.
Defined inArticle 28, paragraph (6)· applies only in this paragraph and in Article 28, paragraph (8)
successor trustmachine translation
「承継信託」
A trust that receives part of the trust property of a split trust (分割信託) in a split of a trust (信託の分割).
Defined inArticle 28, paragraph (6)· applies only in this paragraph and in Article 28, paragraph (7)
group investment trustmachine translation
「集団投資信託」
In Article 28, paragraph (6), a group investment trust as defined in Article 2, item (xxix) of the Corporation Tax Act: a jointly operated trust (合同運用信託), certain investment trusts and foreign investment trusts (外国投資信託), or a specified trust issuing beneficiary certificates (特定受益証券発行信託).
Defined inArticle 28, paragraph (6)· applies only in this paragraph
absorption-type trust splitmachine translation
「吸収信託分割」
In Article 28, paragraphs (7) and (8), a split of a trust (信託の分割) that transfers part of its trust property to another, existing trust.
Short name set inArticle 28, paragraph (7)· applies only in this paragraph and in Article 28, paragraph (8)
interim trust in an absorption-type splitmachine translation
「吸収分割中信託」
In Article 28, paragraph (7), a trust whose trust property is the property moved by an absorption-type trust split (吸収信託分割) or a split of two or more trusts into a new trust, which that paragraph treats as split off into a new trust and at once merged.
Short name set inArticle 28, paragraph (7)· applies only in this paragraph
new trust split by multiple trustsmachine translation
「複数新規信託分割」
In Article 28, paragraphs (7) and (8), a split of trusts in which two or more trusts transfer part of their trust property to a new trust.
Short name set inArticle 28, paragraph (7)· applies only in this paragraph and in Article 28, paragraph (8)
accounting periodmachine translation
「会計期間」
An accounting period as defined in Article 14-6, paragraph (8) of the Order for the Enforcement of the Corporation Tax Act: the accounting period, under Article 13, paragraph (1) of the Corporation Tax Act, of the trustee corporation of a corporate taxation trust (法人課税信託).
Defined inArticle 28, paragraph (9)· applies only in this provision and in Article 28, paragraphs (11) and (12)
specified trustee business operatormachine translation
「特定受託事業者」
In Article 28, paragraphs (10) and (11), a trustee business operator (受託事業者) of a trust subject to corporate taxation (法人課税信託) listed in Article 2, item (xxix)-2, (d) or (e) of the Corporation Tax Act whose accounting period runs over a year only because its trust terms move a period end falling on a weekend or holiday to the next business day, so that Article 14-6, paragraph (8) of the Order for the Enforcement of the Corporation Tax Act applies; its business year is counted as twelve months for the Consumption Tax Act and this Order.
Short name set inArticle 28, paragraph (10)· applies only in this provision and in Article 28, paragraph (11)