Article 15-7Scope of Identity Verification Documents, etc.

一an individual having an address in Japan: any of the following documents of that individual:

イan Individual Number Card prescribed in Article 2, paragraph (7) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures that is valid on the date of the taxable purchase;

ロa copy of the certificate of residence or a certificate of the matters stated in the certificate of residence (meaning a document certifying the address, name, date of birth, and other matters in the Basic Resident Register of the head of a local government), prepared within one year before the date of the taxable purchase;

ハa copy of the supplementary record of the family register or a certificate of seal impression, prepared within one year before the date of the taxable purchase;

ニa qualification confirmation certificate for national health insurance, health insurance, mariners insurance, medical care for the latter-stage elderly, the National Public Servants Mutual Aid Association, a Local Public Servants Mutual Aid Association, or the Private School Personnel Mutual Aid System, a certificate of insured person for long-term care insurance, or a health insurance specially-insured day laborer certificate book;

ホa child rearing allowance certificate, a Maternal and Child Health Handbook, a physical disability certificate, a rehabilitation handbook (meaning a handbook, containing a description of the degree of disability and other matters of the person, issued by the prefectural governor, or by the head of a designated city under Article 252-19, paragraph (1) (Powers of Designated Cities) of the Local Autonomy Act (Act No. 67 of 1947) or of a core city under Article 252-22, paragraph (1) (Powers of Core Cities) of that Act, to a person determined to have an intellectual disability by a child guidance center or an intellectual disability rehabilitation counseling center prescribed in Article 9, paragraph (6) (Implementers of Rehabilitation Assistance) of the Act on Welfare of Mentally Retarded Persons (Act No. 37 of 1960), for the purpose of promoting the welfare of persons with intellectual disabilities), a mental disability health and welfare handbook, or a war-wounded and sick persons handbook;

ヘa driver's license prescribed in Article 92, paragraph (1) (Issuance of Licenses) of the Road Traffic Act (Act No. 105 of 1960) (limited to one that is valid on the date of the taxable purchase), or a driving record certificate prescribed in Article 105-2, paragraph (1) (Driving Record Certificates and Recording of Driving Record Information) of that Act (limited to one in the form of Appended Form 19-3-9 of the Regulation for Enforcement of the Road Traffic Act (Order of the Prime Minister's Office No. 60 of 1960));

トa passport that is valid on the date of the taxable purchase;

チa special permanent resident certificate prescribed in Article 7, paragraph (1) (Issuance of the Special Permanent Resident Certificate) of the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan (Act No. 71 of 1991) that is valid on the date of the taxable purchase;

リa receipt for national tax or local tax, a tax payment certificate, or a receipt for social insurance premiums (meaning social insurance premiums prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) of the Income Tax Act) (limited to one bearing a receipt date or issue date that falls within one year before the date of the taxable purchase);

ヌin addition to the documents set out in (a) through (i), a document issued or granted by a government agency or any other similar document, prepared within one year before the date of the taxable purchase (for one with a period of validity or an expiration date, one that is valid on that date);

二an individual who does not have an address in Japan: any of the documents of that individual set out in (c) through (f), (h), or (i) of the preceding item;

三a domestic corporation (meaning a corporation that has its head office or principal office in Japan, and excluding an association or foundation without legal personality and the trustee business operator (meaning a trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies in items (v) and (vi)) of a trust subject to corporate taxation, etc. (meaning a trust subject to corporate taxation, etc. prescribed in paragraph (1) of that Article; the same applies in items (v) and (vi))): any of the following documents of that domestic corporation:

イa certificate of registered matters relating to the registration of establishment of that domestic corporation (if the domestic corporation has not registered its establishment, a document of the head of the administrative organ with jurisdiction over that domestic corporation certifying its name and the location of its head office or principal office) or a certificate of seal impression, prepared within one year before the date of the taxable purchase;

ロthe documents set out in (i) or (j) of item (i);

四an association or foundation without legal personality (limited to one that has its principal office in Japan): any of the following documents of that association or foundation without legal personality:

イthe articles of incorporation, endowment act, rules, or bylaws of that association or foundation without legal personality (limited to those containing provisions on the name and the location of the principal office), which contain an entry certifying that its representative or administrator is that of that association or foundation without legal personality;

ロthe documents set out in (i) or (j) of item (i);

五a foreign corporation (meaning a foreign corporation prescribed in Article 2, item (iv) (Definitions) of the Corporation Tax Act, and excluding a trustee business operator of a trust subject to corporate taxation, etc.): any of the following documents of that foreign corporation:

イa certificate of registered matters relating to the registration of that foreign corporation prescribed in Article 933, paragraph (1) (Registration of a Foreign Company) of the Companies Act (Act No. 86 of 2005) or Article 37, paragraph (1) (Registration of Foreign Corporations) of the Civil Code (Act No. 89 of 1896), or a certificate of seal impression, prepared within one year before the date of the taxable purchase;

ロthe documents set out in (i) or (j) of item (i);

六a trustee business operator of a trust subject to corporate taxation, etc.: the following documents:

イthe documents set out in the preceding items, in accordance with the categories set out in those items, of the trustee of that trust subject to corporate taxation, etc. (limited to those bearing the trustee's name or title and its address or the location of its head office or principal office);

ロthe trust terms or other similar documents of that trust subject to corporate taxation, etc. (limited to those bearing the name of that trust subject to corporate taxation, etc. and the location of the business office, office, or similar place in which it is entrusted).