①In the application of Article 12-4, paragraph (1) of the Act in the case where the purchase, etc. of a high-value specified asset prescribed in that paragraph is the taking of taxable goods from a bonded area in connection with the submission of a special return, or the taking of taxable goods from a bonded area in connection with a determination on a special return, the phrase "(in the case of a high-value specified asset" in that paragraph is deemed to be replaced with "(where that purchase, etc. of a high-value specified asset is the taking of taxable goods from a bonded area in connection with the submission of a special return, the case where that special return has been submitted, and where it is the taking of taxable goods from a bonded area in connection with a determination on a special return (meaning a determination (meaning a determination under Article 25 (Determination) of the Act on General Rules for National Taxes) on the amount set out in Article 47, paragraph (1), item (i) or (ii) that is to be stated in the special return), the case where notice of that determination on a special return has been received, and in the case of a high-value specified asset", the phrase "a "self-constructed high-value specified asset"), the case where" with "a "self-constructed high-value specified asset") the case where", and the phrase "a "case of a purchase of a self-constructed high-value specified asset"))" with "a "case of a purchase of a self-constructed high-value specified asset") is the case)".

②In the application of Article 12-4, paragraph (3) of the Act in the case where the purchase, etc. of gold bullion and similar items is the taking of taxable goods from a bonded area in connection with the submission of a special return, or the taking of taxable goods from a bonded area in connection with a determination on a special return, the phrase "In the case where" in that paragraph is deemed to be replaced with "In the case where (where that purchase, etc. of gold bullion and similar items is the taking of taxable goods from a bonded area in connection with the submission of a special return, the case where that special return has been submitted, and where it is the taking of taxable goods from a bonded area in connection with a determination on a special return (meaning a determination (meaning a determination under Article 25 (Determination) of the Act on General Rules for National Taxes) on the amount set out in Article 47, paragraph (1), item (i) or (ii) that is to be stated in the special return), the case where notice of that determination on a special return has been received)".

①The 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.

②The 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.

③A 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.

④In 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.