| 主な目的 | Continuity during incapacity and controlled transfer of funded assets at death. | Direct probate property and nominate fiduciaries |
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| 撤回可能か撤回不能か | revocable during settlor's capacity; typically irrevocable at death | Revocable during life while legally capable |
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| 委託者の資産へのアクセス | full under ordinary terms | The testator retains ownership; the will operates at death |
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| 相続税の軽減可能性 | none by itself | No automatic tax reduction |
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| 資産保護の特徴 | none for settlor; terms may protect later beneficiaries | No settlor protection; beneficiary protection requires further structure |
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| 所得税上の取り扱い | usually grantor trust while revocable | No separate lifetime entity |
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| 受益者のアクセス | as stated; settlor commonly has full lifetime benefit | Through estate administration |
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| 夫婦に多く活用されます | often useful | Depends on terms, facts, administration, and governing law |
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| 事業オーナーの活用 | often useful when transfer restrictions are coordinated | Depends on terms, facts, administration, and governing law |
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| GST プランニング | possible in continuing shares after death | Depends on terms, facts, administration, and governing law |
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| 慈善目的の活用 | possible at death | Depends on terms, facts, administration, and governing law |
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| 相対的な複雑さ | moderate | Low to moderate |
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| 一般的な費用水準 | moderate | Professional drafting varies |
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