Order for Enforcement of the Income Tax Act

A person who receives payment of the consideration for the transfer of a beneficial interest in a trust must, when giving notice pursuant to the provisions of the preceding Article, present to the payer prescribed in Article 224-4 (Notice by Recipients of Consideration for Transferring a Beneficial Interest in a Trust) of the Act of that consideration to whom the notice is given (referred to as the "payer" in paragraphs (4) and (5) and the following Article) the documents prescribed in Article 337, paragraph (2) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice) as applied mutatis mutandis pursuant to the following paragraph, or transmit an electronic certificate for signature or similar record.

The provisions of Article 337, paragraph (2) apply mutatis mutandis to the documents specified by Cabinet Order prescribed in Article 224-4 of the Act.

Where an individual who has given the notice under the items of paragraph (2) of the preceding Article comes to fall under the case listed in paragraph (3), item (i) of that Article and gives the notice under the provisions of that paragraph, the individual may, in lieu of presenting documents or transmitting an electronic certificate for signature or similar record under the provisions of paragraph (1), present a document confirming a change of address, etc. (meaning a copy of the certificate of residence certifying the individual's name or address before the change and name or address after the change, or any other document specified by Ministry of Finance Order; the same applies in paragraph (1) of the following Article). In this case, the individual is deemed to have presented the documents or transmitted the electronic certificate for signature or similar record under the provisions of paragraph (1).

In the case where, when a corporation that receives payment of the consideration for the transfer of a beneficial interest in a trust and that falls under a Corporation Number Holder gives the payer of that consideration the notice under the provisions of the preceding Article, the payer of that consideration has confirmed that the name, address and corporate number notified are the same as the name, address and corporate number of the corporation receiving payment that have been published pursuant to the provisions of Article 39, paragraph (4) (Notice) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, the corporation receiving payment is not required, notwithstanding the provisions of paragraph (1), to present the documents prescribed in that paragraph to the payer of that consideration.

In the case where a person who receives payment of the consideration for the transfer of a beneficial interest in a trust gives the payer of that consideration the notice under the provisions of the preceding Article, if the payer of that consideration has, as provided by Ministry of Finance Order, books stating the name or title, address and individual number or corporate number of the person receiving payment (for a person who has neither an individual number nor a corporate number, the name or title and address; the same applies hereinafter in this paragraph) and other matters (limited to books created by having received from that person the submission of a written application (limited to one to which a copy of any of the documents specified in the items of Article 337, paragraph (2) as applied mutatis mutandis pursuant to paragraph (2) has been attached, or one in respect of which, at the time of its submission, the transmission of that person's electronic certificate for signature or similar record or the confirmation under the provisions of the preceding paragraph has been received)), the person receiving payment is not required, notwithstanding the provisions of paragraph (1), to present the documents prescribed in that paragraph to the payer of that consideration or transmit an electronic certificate for signature or similar record to the payer. However, this does not apply where the name or title, address and individual number or corporate number given in that notice differ from the name or title, address and individual number or corporate number of that person stated in those books.

Where notice has been given pursuant to the provisions of Article 348 (Notice by a Person Receiving the Consideration for Transferring a Beneficial Interest in a Trust), the payer of the consideration for the transfer of a beneficial interest in a trust must, except where the payer has made the confirmation under the provisions of paragraph (4) of the preceding Article, confirm whether the name or title, address and individual number or corporate number notified (for a person who has neither an individual number nor a corporate number, a person who has already notified the individual number or an individual who has given the notice under the provisions of Article 348, paragraph (3) (limited to an individual who presented a document confirming a change of address, etc. pursuant to the provisions of paragraph (3) of the preceding Article at the time of that notice), the name or title and address; the same applies hereinafter in this paragraph) are the same as the name or title, address and individual number or corporate number stated or recorded in the documents prescribed in Article 337, paragraph (2) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice) as applied mutatis mutandis pursuant to paragraph (2) of the preceding Article, the document confirming a change of address, etc. or the electronic certificate for signature or similar record, that were presented or transmitted to the payer at the time of that notice. In this case, where the person who has given that notice is a person stated in the books prescribed in paragraph (5) of the preceding Article, the payer must confirm respectively whether the name or title, address and individual number or corporate number notified are the same as the name or title, address and individual number or corporate number stated in those books.

The payer of the consideration for the transfer of a beneficial interest in a trust must, where the payer has made the confirmation under the provisions of the preceding paragraph or paragraph (4) of the preceding Article, as provided by Ministry of Finance Order, make clear in the books relating to the confirmation under those provisions (including books or documents similar thereto) that the confirmation under those provisions has been made, and preserve those books.

The corporations listed in Appended Table I (Table of Public Corporations) of the Corporation Tax Act and other persons specified by Cabinet Order, as prescribed in Article 224-5, paragraph (1) (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) of the Act, are to be public corporations, etc.