Income Tax Act Article 3-3
Where the trust property is transferred or otherwise disposed of based on transfer of trust relationship between the interested parties under any of the following circumstances, such transfer or disposition of trust property shall be exempt from assessment of income tax:1. Between the settlor and a trustee, due to creation of the trust deed;2. Between the original trustee and a new trustee, upon change of the trustee during the term of persistence of the trust relationship;3. Between a trustee and a beneficiary, upon delivery of the trust property by the trustee pursuant to the intent of trust during the term of persistence of the trust relationship;4. Between the settlor and the trustee or between the trustee and the beneficiary upon extinguishment of the trust relationship; or5. Between the settlor and the trustee due to unsuccessful creation of, or invalidation, cancellation or nullification of the trust deed.The income arising from management or disposition of the trust property by the trustee prior to transfer or disposition of the trust property to be effected under the preceding Paragraph shall be subject to assessment of income tax in accordance with the provisions of Article 3-4 of this Act.
中文原文 所得稅法第3-3條
信託財產於左列各款信託關係人間，基於信託關係移轉或為其他處分者，不課徵所得稅：
一、因信託行為成立，委託人與受託人間。
二、信託關係存續中受託人變更時，原受託人與新受託人間。
三、信託關係存續中，受託人依信託本旨交付信託財產，受託人與受益人間。
四、因信託關係消滅，委託人與受託人間或受託人與受益人間。
五、因信託行為不成立、無效、解除或撤銷，委託人與受託人間。
前項信託財產在移轉或處分前，因受託人管理或處分信託財產發生之所得，應依第三條之四規定課稅。
一、因信託行為成立，委託人與受託人間。
二、信託關係存續中受託人變更時，原受託人與新受託人間。
三、信託關係存續中，受託人依信託本旨交付信託財產，受託人與受益人間。
四、因信託關係消滅，委託人與受託人間或受託人與受益人間。
五、因信託行為不成立、無效、解除或撤銷，委託人與受託人間。
前項信託財產在移轉或處分前，因受託人管理或處分信託財產發生之所得，應依第三條之四規定課稅。