# Article 224-4, paragraph (1), item (ii), its wordings — Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act/history/art-224-4/par-1/item-2. 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.

How the wording of Article 224-4, paragraph (1), item (ii) (第二百二十四条の四第一項第二号) changed with each amendment, and how it will change.

- Law: Income Tax Act (所得税法) — https://japanlaw.org/en/income-tax-act
- Provision: Article 224-4, paragraph (1), item (ii) (第二百二十四条の四第一項第二号) — https://japanlaw.org/en/income-tax-act/art-224-4/par-1/item-2 (as Markdown: https://japanlaw.org/md/en/income-tax-act/art-224-4/par-1/item-2)
- The law's amendments: https://japanlaw.org/en/income-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 64 of 2026

- State: In force

Japanese:

> その信託受益権の譲渡を受け、又はその譲渡について売委託を受けた金融商品取引法第二条第九項（定義）に規定する金融商品取引業者（同法第六十五条の五第二項（適用除外）の規定により金融商品取引業者とみなされる者を含む。）又は同法第二条第十一項に規定する登録金融機関（金融機関の信託業務の兼営等に関する法律第二条第四項（信託業法の準用等）の規定により登録金融機関とみなされる者を含む。）

English (Machine translation, not official):

> a financial instruments business operator as prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act (or a person deemed to be a financial instruments business operator pursuant to Article 65-5, paragraph (2) (Exclusion from Application) of that Act) or a registered financial institution as prescribed in Article 2, paragraph (11) of that Act (or a person deemed to be a registered financial institution pursuant to Article 2, paragraph (4) (Application Mutatis Mutandis of the Trust Business Act and Related Matters) of the Act on Engagement in Trust Business by Financial Institutions) to which that Beneficial Interest in a Trust is transferred or which has been asked to make the sale for the transfer thereof;

## 2. By 22 July 2027 — Act No. 64 of 2026

- State: Not yet in force
- Takes effect: By 22 July 2027
- The amendment: Reworded (Act No. 64 of 2026) — https://japanlaw.org/en/income-tax-act/amendments/20270722_508AC0000000064

Japanese:

> その信託受益権の譲渡を受け、又はその譲渡について売委託を受けた金融商品取引法第二条第九項（定義）に規定する金融商品取引業者（同法第六十五条の五第二項（適用除外）の規定により金融商品取引業者とみなされる者を含む。）又は同法第二条第十一項第一号に規定する登録金融機関（金融機関の信託業務の兼営等に関する法律第二条第四項（信託業法の準用等）の規定により登録金融機関とみなされる者を含む。）

English (Machine translation, not official):

> a financial instruments business operator as prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act (or a person deemed to be a financial instruments business operator pursuant to Article 65-5, paragraph (2) (Exclusion from Application) of that Act) or a registered financial institution as prescribed in Article 2, paragraph (11), item (i) of that Act (or a person deemed to be a registered financial institution pursuant to Article 2, paragraph (4) (Application Mutatis Mutandis of the Trust Business Act and Related Matters) of the Act on Engagement in Trust Business by Financial Institutions) to which that Beneficial Interest in a Trust is transferred or which has been asked to make the sale for the transfer thereof;

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033/20270722_508AC0000000012)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033/20270722_508AC0000000064)