集団投資信託

English translation: collective investment trust

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Japanese term or phrase:集団投資信託
English translation:collective investment trust
Entered by: Christine Schmitt

22:46 Oct 11, 2008
Japanese to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / tax declaration
Japanese term or phrase: 集団投資信託
the whole table element:
集団投資信託(合同運用信託を除く。)の収益の分配
Christine Schmitt
Germany
Local time: 12:41
collective investment trust
Explanation:
A research paper issued this summer by AST Capital Trust finds that collective funds – also called collective investment trusts – are growing in popularity ...
www.dtcc.com/news/newsletters/wmsq/2007/summer/collective_f... - 25k -
Selected response from:

V N Ganesh
Local time: 17:11
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
2collective investment trust
V N Ganesh
Summary of reference entries provided
group investment trust
patent_pending

  

Answers


4 hrs   confidence: Answerer confidence 2/5Answerer confidence 2/5
collective investment trust


Explanation:
A research paper issued this summer by AST Capital Trust finds that collective funds – also called collective investment trusts – are growing in popularity ...
www.dtcc.com/news/newsletters/wmsq/2007/summer/collective_f... - 25k -

V N Ganesh
Local time: 17:11
Native speaker of: English
PRO pts in category: 8
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Reference comments


14 mins peer agreement (net): +1
Reference: group investment trust

Reference information:
"group investment trust" "集団投資信託" の検索結果 約 2 件

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Note added at 10時間 (2008-10-12 08:50:13 GMT)
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"collective investsment trust" = "collective fund"

上記の前提にもとづいて"collective fund"の定義または解説記事を探してみますと例えば次のようなものが見つかります:

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'Collective fund' is an umbrella term used to describe any fund that receives money from lots of investors, and then invests the pooled fund in the shares of other companies or in securities like government bonds. It collects the income from those investments, whether dividends or interest, and either pays that income out to its own investors or uses it to make further investments.
http://www.incademy.com/course/qanda.htm?CorCode=inc1007&gin...
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次に、日本の税法の用語としての「集団投資信託」の定義または解説として次のような記述が見られます:

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集団投資信託の定義
次に掲げる信託です。
1.合同運用信託
2.投資信託(次に掲げるものに限る)及び外国投資信託
イ、証券投資信託
ロ、国内公募等投資信託
3.特定受益証券発行信託(受益証券発行信託のうち次に掲げる要件のすべてに該当するもの(合同運用信託及び法人が委託した信託で法人課税信託となるものを除く)をいう)
イ、承認受託者が引き受けたものであること
ロ、利益留保割合が100分の2.5を超えない旨の信託行為に定めがあること
ハ、各計算期間開始の時において、その時までに到来した利益留保割合の算定の時期のいずれにおいてもその算定された利益留保割合が上記ロの割合を超えていないこと
ニ、計算期間が1年を超えないこと
ホ、受益者等が存しない信託に該当したことがないこと
http://blog.goo.ne.jp/kuragaki_2006/e/b3714b16f852fcca28813b...

集団投資信託(第百七十六条第三項に規定する集団投資信託をいう
http://nzeiri.sppd.ne.jp/syotok/19/ho/180_2.htm
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以上をまとめますと、英語の"collective fund (collective investsment trust)"と日本の税法の用語としての「集団投資信託」とは定義や性格が明らかに異なりますが、一般的な意味での「集団投資信託」の訳語としては"collective fund (collective investsment trust)"が使える可能性があります。

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Note added at 12時間 (2008-10-12 11:42:12 GMT)
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やはり英語の"collective investsment trust (collective fund)"は、日本の税法の用語である「集団投資信託」とはかなり意味が異なるようです:

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Unlike a mutual fund, a collective fund is not created for the general public and cannot be tracked in the newspaper. Collective funds are designed for qualified retirement plans.
http://www.relianceplans.com/glossary.htm

Collective Fund. An investment vehicle that combines tax exempt assets of various individuals and organizations in order to create a well diversified portfolio.
http://investors.globalcrossing.com/glossary.cfm?FirstLetter...
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Note added at 1日1時間 (2008-10-12 23:51:17 GMT)
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日本語の「集団投資信託」は税法上の概念に過ぎず、「集団投資信託」という名称の金融商品が存在するわけではない。これに対して英語の"collective investment trust"は"適格退職年金スキーム参加者のみが利用できる金融商品である。

したがって「集団投資信託」の訳語として"collective investment trust"を使用すると誤解を招くおそれがある。

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The first collective investment trust was offered in 1927. CITs are investment vehicles similar to mutual funds available only in qualified retirement plans, such as 401(k) plans. CITs are sponsored by bank trust departments and trust companies under the supervision of the Office of the Comptroller of the Currency. CITs are institutional products that are only sold through fiduciary intermediaries.
http://corporate.morningstar.com/US/documents/MethodologyDoc...

Like mutual funds, a collective fund pools investments into a single portfolio. But collective funds aren't open to everyone. They're available only to participants in qualified retirement and government plans. For example, a fund might be available only to employees of a single company. A bank or trust company manager directs the investments. The funds are not regulated by the Securities and Exchange Commission, but they are overseen by banking regulators. Because they aren't sold to retail investors, they save on administrative and marketing costs such as advertising and operating toll-free telephone operations.
http://www.washingtonpost.com/wp-dyn/content/article/2007/10...
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patent_pending
Native speaker of: Native in TetumTetum
PRO pts in category: 7

Peer comments on this reference comment (and responses from the reference poster)
agree  Aya S
12 mins
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