It is closing of accounts to bring the result that operates investment trust together regularly. It is called distribution to reduce a part of the earnings to the investor as a result of closing of accounts.
Distribution money paid by distribution changes depending on results of operation, and the distribution allowance might not pay according to the result of operation.
Distribution money is the buying and selling profits such as interest receipts of the interest etc. of the dividend of the stocks and Real Estate Investment Trusts and debentures and the stocks, debentures, and Real Estate Investment Trusts. How much is paid from these kind of things as distribution money is decided depending on the provided distribution policy of each investment trust.
The asset in trust decreases the amount when distribution money is paid as for distribution money because it is paid from the asset in trust of investment trust, and a standard price falls.

It is possible to realize at any time when the investor is necessary.

There are a purchase claim and a cancellation request when realizing.

The taxation method changes depending on the realization method.

The purchase claim is a method of the beneficiary's claiming the purchase of the beneficiary certificate to sales companies and realizing investment trust. It is a beneficiary, the sales transaction of sales companies, and it can be said the clearance to sales companies by the beneficiary.
When the profit is paid to the beneficiary to realize by the purchase claim, it becomes a capital gain on the tax code.

Moreover, the cancellation request is a method of the beneficiary's claiming taking down to the investment trust management company partially of the asset in trust through sales companies and realizing investment trust.
When the profit is paid to the beneficiary to realize by the cancellation request, it becomes a distribution this income on the tax code.

And, it is said that it will be repaid that investment trust ends trust. As for the one with the trust period, the time limit becomes a repayment day.
Paying according to investor's possession words by the repayment price calculated as a result of operation on the repayment day is repayment money.
When the repayment price exceeds individual principal, 10% of the amount of excess is taxed as a distribution this income.
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