# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二十六条 (Article 26) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-26. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号 - English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5 - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第二十六条 (Article 26)（信託財産に係る資産の譲渡等の帰属） — address `art-26` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-26 - e-Gov law ID: 363CO0000000360 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第二十六条（信託財産に係る資産の譲渡等の帰属） — Attribution of Transfers, etc. of Assets Pertaining to Trust Property caption: machine translation, not official art-26 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-26 **第一項** 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。 art-26/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-26/par-1 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. machine translation, not official **第二項** 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。 art-26/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-26/par-2 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. machine translation, not official **第三項** 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。 art-26/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-26/par-3 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. machine translation, not official **第四項** 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。以下この項において同じ。）が二以上ある場合における同条第一項の規定の適用については、同項の信託の信託財産に属する資産の全部をそれぞれの受益者がその有する権利の内容に応じて有するものとし、当該信託財産に係る同項に規定する資産等取引の全部をそれぞれの受益者がその有する権利の内容に応じて行つたものとする。 art-26/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-26/par-4 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. machine translation, not official --- ## Cites - art-26/par-1: 法第十四条第二項 → 消費税法 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/en/consumption-tax-act/art-14/par-2 (e-Gov law ID 363AC0000000108) - art-26/par-2: 法第十四条第二項 → 消費税法 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/en/consumption-tax-act/art-14/par-2 (e-Gov law ID 363AC0000000108) - art-26/par-3: 法第十四条第二項 → 消費税法 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/en/consumption-tax-act/art-14/par-2 (e-Gov law ID 363AC0000000108) - art-26/par-4: 法第十四条第一項 → 消費税法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/en/consumption-tax-act/art-14/par-1 (e-Gov law ID 363AC0000000108) - art-26/par-4: 同条第二項 → 消費税法 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/en/consumption-tax-act/art-14/par-2 (e-Gov law ID 363AC0000000108) - art-26/par-4: この項 → 消費税法施行令 第二十六条第四項 (Article 26, paragraph (4)), art-26/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-26/par-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行令 第二十六条第四項（信託財産に係る資産の譲渡等の帰属） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-26/par-4 --- ## Sources - claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07 - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行令 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20261101_507CO0000000125), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-017, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-018, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-order-20261106T203801-018, translated 2026-11-07 - This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06