In addition to what is provided for in paragraph (1) of the preceding Article, when a person listed in the upper column of the following table (or, if there is a person deemed to be that person under the provisions of other laws and regulations, that deemed person; referred to as a "person obligated to submit" in the following paragraph) submits to the district director the documents listed in the lower column of the table (hereinafter referred to as "written report, etc." in this Article) pursuant to the provisions listed in the middle column of the table, the person must report the matters to be stated in the written report, etc. (limited to the matters specified by Order of the Ministry of Health, Labour and Welfare pertaining to the insured and other persons specified by Order of the Ministry of Health, Labour and Welfare; hereinafter referred to as "matters to be reported" in this Article and paragraph (1) of the following Article), by the date prescribed in the provisions listed in the middle column of the table, to the Association of Medical Care Systems for the Elderly Aged 75 and older specified by Order of the Ministry of Health, Labour and Welfare, by a method using an electronic data processing system specified by Order of the Ministry of Health, Labour and Welfare or any other method specified by Order of the Ministry of Health, Labour and Welfare.
| Financial instruments business operator, etc. (meaning a financial instruments business operator, etc. prescribed in Article 37-11-3, paragraph (3), item (i) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) | Article 37-11-3, paragraph (7) of the Act on Special Measures Concerning Taxation | The report prescribed in Article 37-11-3, paragraph (7) of the Act on Special Measures Concerning Taxation |
| A person prescribed in Article 225, paragraph (1), items (i) and (ii) of the Income Tax Act (Act No. 33 of 1965) | Article 225, paragraph (1) of the Income Tax Act | The statement prescribed in Article 225, paragraph (1) of the Income Tax Act (limited to a statement pertaining to the payments prescribed in items (i) and (ii) of that paragraph that relates to dividends and similar income on listed shares, etc. prescribed in Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation (hereinafter referred to as "dividends and similar income on listed shares, etc." in this table)) |
| Trustee of a trust (meaning a trustee of a trust prescribed in Article 227 of the Income Tax Act) | Article 227 of the Income Tax Act | The statement of calculation prescribed in Article 227 of the Income Tax Act (limited to a statement that relates to dividends and similar income on listed shares, etc.) |
| A person who, in connection with business, receives payment of interest, etc. prescribed in Article 23, paragraph (1) of the Income Tax Act or dividends, etc. prescribed in Article 24, paragraph (1) of that Act as a nominee for another person | Article 228, paragraph (1) of the Income Tax Act | The statement prescribed in Article 228, paragraph (1) of the Income Tax Act (limited to a statement that relates to dividends and similar income on listed shares, etc.) |