a trust established to shift the income to someone who is taxed at a lower rate than the grantor for a period of 10 years or more 10年間以上譲渡人よりも低額納税者に収益を移譲するために創設される信託。
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【上位】 something (as property) held by one party (the trustee) for the benefit of another (the beneficiary); "he is the beneficiary of a generous trust set up by his father" 当事者甲（受託者）が乙（受益者）の便宜のために（財産として）持っているもの。
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