(1) Where a new trustee is appointed to any corporate taxable trust property (hereinafter referred to as "new trustee"), the new trustee shall file a report stating each of the following matters with the head of the tax office having jurisdiction over the place of tax payment, along with a document, etc. evidencing his or her appointment as a new trustee, within two months after the date of appointment:
1. The name of the new trustee and the name of the representative;
2. The name of the corporate taxable trust property;
3. The location of the head office or main office of the new trustee or the actual management place of the business;
4. The name of the trustee (hereinafter referred to as "former trustee") before the appointment of the new trustee who succeeds to trust affairs;
5. The date of appointing the new trustee;
6. The reasons for appointing the new trustee.
(2) Where the duties of the former trustee with respect to corporate taxable trust property are terminated, the new trustee who has succeeded to trust affairs upon the termination of such duties shall file a report stating each of the following matters with the head of the tax office having jurisdiction over the place of tax payment, along with a document, etc. evidencing the termination of the duties of the former trustee, within two months after the date of succession:
1. The name of the former trustee and the name of the representative;
2. The name of the corporate taxable trust property;
3. The location of the head office or main office of the former trustee or the actual management place of the business;
4. The name of the new trustee who has succeeded to trust affairs;
5. The date of succeeding to trust affairs;
6. The reasons for termination of the duties of the former trustee.
(3) Where the representative trustee of any corporate taxable trust property with at least two trustees is changed, the representative trustee before the change and the representative trustee after the change shall each file a report stating each of the following matters, accompanied by a document, etc. evidencing such change, with the head of the tax office having jurisdiction over the place of tax payment within two months after such change:
1. The name of the representative trustee before or after the change, and the name of the representative;
2. The name of the corporate taxable trust property;
3. The location of the head office or main office of the representative trustee before or after the change, or the actual management place of the business;
4. The date of changing the representative trustee;
5. The reasons for changing the representative trustee.[This Article Added on Dec. 22, 2020]