{"attached_files_info":null,"law_info":{"law_type":"CabinetOrder","law_id":"419CO0000000199","law_num":"平成十九年政令第百九十九号","law_num_era":"Heisei","law_num_year":19,"law_num_type":"CabinetOrder","law_num_num":"199","promulgation_date":"2007-07-04"},"revision_info":{"law_revision_id":"419CO0000000199_20260525_507CO0000000244","law_type":"CabinetOrder","law_title":"信託法施行令","law_title_kana":"しんたくほうせこうれい","abbrev":"","category":"民事","updated":"2025-07-16T08:54:56+09:00","amendment_promulgate_date":"2025-07-02","amendment_enforcement_date":"2026-05-25","amendment_enforcement_comment":null,"amendment_scheduled_enforcement_date":null,"amendment_law_id":"507CO0000000244","amendment_law_title":"事業性融資の推進等に関する法律の施行に伴う関係政令の整備及び経過措置に関する政令","amendment_law_title_kana":null,"amendment_law_num":"令和七年政令第二百四十四号","amendment_type":"3","repeal_status":"None","repeal_date":null,"remain_in_force":false,"mission":"New","current_revision_status":"CurrentEnforced"},"law_full_text":{"tag":"Law","attr":{"Lang":"ja","Era":"Heisei","Year":"19","Num":"199","PromulgateMonth":"07","PromulgateDay":"04","LawType":"CabinetOrder"},"children":[{"tag":"LawNum","attr":{},"children":["平成十九年政令第百九十九号"]},{"tag":"LawBody","attr":{},"children":[{"tag":"LawTitle","attr":{"Kana":"しんたくほうせこうれい","Abbrev":"","AbbrevKana":""},"children":["信託法施行令"]},{"tag":"EnactStatement","attr":{},"children":["内閣は、信託法（平成十八年法律第百八号）第百九条第二項、第百十条第四項、第百十四条第三項、第百十六条第一項及び附則第三項の規定に基づき、この政令を制定する。"]},{"tag":"MainProvision","attr":{},"children":[{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（電磁的方法による通知の承諾等）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["信託法第百九条第二項の規定により電磁的方法（同法第百八条第三号に規定する電磁的方法をいう。以下同じ。）により通知を発しようとする者（次項において「通知発出者」という。）は、法務省令で定めるところにより、あらかじめ、当該通知の相手方に対し、その用いる電磁的方法の種類及び内容を示し、書面又は電磁的方法による承諾を得なければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["前項の規定による承諾を得た通知発出者は、同項の相手方から書面又は電磁的方法により電磁的方法による通知を受けない旨の申出があったときは、当該相手方に対し、当該通知を電磁的方法によって発してはならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、当該相手方が再び同項の規定による承諾をした場合は、この限りでない。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（書面に記載すべき事項等の電磁的方法による提供の承諾等）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる規定に規定する事項を電磁的方法により提供しようとする者（次項において「提供者」という。）は、法務省令で定めるところにより、あらかじめ、当該事項の提供の相手方に対し、その用いる電磁的方法の種類及び内容を示し、書面又は電磁的方法による承諾を得なければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["信託法第百十条第四項"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["信託法第百十四条第三項"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["信託法第百十六条第一項"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["前項の規定による承諾を得た提供者は、同項の相手方から書面又は電磁的方法により電磁的方法による事項の提供を受けない旨の申出があったときは、当該相手方に対し、当該事項の提供を電磁的方法によってしてはならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、当該相手方が再び同項の規定による承諾をした場合は、この限りでない。"]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（受益者の定めのない信託の受託者となることができる法人）"]},{"tag":"ArticleTitle","attr":{},"children":["第三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["信託法附則第三項の政令で定める法人は、国、地方公共団体及び次に掲げる要件のいずれにも該当する法人とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["最も遅い事業年度の終了の日（次のイ又はロに掲げる法人にあっては、当該イ又はロに定める日）における純資産の額（貸借対照表上の資産の額から負債の額を控除して得た額をいう。）が五千万円を超えること。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、当該貸借対照表は、公認会計士（公認会計士法（昭和二十三年法律第百三号）第十六条の二第五項に規定する外国公認会計士を含む。）又は監査法人の監査（以下この号において単に「監査」という。）により、虚偽、錯誤及び脱漏のないものである旨の証明を受けたものでなければならない。"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["最初の事業年度の終了の日から三月以内において、当該日における貸借対照表の監査が終了していない法人"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該法人の成立の日"]}]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["最も遅い事業年度の終了の日から三月以内において、当該日における貸借対照表の監査が終了していない法人（イに掲げる法人を除く。）"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度の前事業年度の終了の日"]}]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["業務を執行する社員、理事若しくは取締役、執行役、会計参与若しくはその職務を行うべき社員又は監事若しくは監査役（いかなる名称を有する者であるかを問わず、当該法人に対しこれらの者と同等以上の支配力を有するものと認められる者を含む。）のうちに、次のいずれかに該当する者がないこと。"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["拘禁刑以上の刑に処せられ、その刑の執行を終わり、又は刑の執行を受けることがなくなった日から五年を経過しない者"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["信託法、担保付社債信託法（明治三十八年法律第五十二号）若しくは金融機関の信託業務の兼営等に関する法律（昭和十八年法律第四十三号）の規定、投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）の規定（同法第三編に規定する投資法人制度に係るものを除く。）、資産の流動化に関する法律（平成十年法律第百五号）の規定（同法第二編に規定する特定目的会社制度に係るものを除く。）、著作権等管理事業法（平成十二年法律第百三十一号）の規定（同法第二条第一項第二号に規定する委任契約に係るものを除く。）、信託業法（平成十六年法律第百五十四号）の規定若しくは事業性融資の推進等に関する法律（令和六年法律第五十二号）の規定（同法第三章第三節に係るものに限る。）に違反したことにより、又は刑法（明治四十年法律第四十五号）第二百四条、第二百六条、第二百八条、第二百八条の二第一項、第二百二十二条若しくは第二百四十七条の罪、暴力行為等処罰に関する法律（大正十五年法律第六十号）第一条、第二条若しくは第三条の罪若しくは暴力団員による不当な行為の防止等に関する法律（平成三年法律第七十七号）第四十六条から第四十九条まで、第五十条第一号若しくは第五十一条の罪を犯したことにより、罰金の刑に処せられ、その執行を終わり、又は執行を受けることがなくなった日から五年を経過しない者"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["暴力団員による不当な行為の防止等に関する法律第二条第六号に規定する暴力団員（以下この号において「暴力団員」という。）又は暴力団員でなくなった日から五年を経過しない者"]}]}]}]}]}]}]},{"tag":"SupplProvision","attr":{},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この政令は、信託法の施行の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二四年一〇月一七日政令第二五八号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphCaption","attr":{},"children":["（施行期日）"]},{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この政令は、暴力団員による不当な行為の防止等に関する法律の一部を改正する法律の施行の日（平成二十四年十月三十日）から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二六年四月二三日政令第一六六号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphCaption","attr":{},"children":["（施行期日）"]},{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この政令は、法の施行の日（平成二十六年五月二十日）から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和七年五月二三日政令第一九三号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphCaption","attr":{},"children":["（施行期日）"]},{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この政令は、刑法等一部改正法の施行の日（令和七年六月一日）から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和七年七月二日政令第二四四号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この政令は、法の施行の日（令和八年五月二十五日）から施行する。"]}]}]}]}]}]}}