Order for Enforcement of the Income Tax Act

A person who, in Japan, makes the cash settlement, etc. prescribed in Article 224-5, paragraph (2) (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) of the Act (hereinafter referred to as "cash settlement, etc." in this Article and the following Article) of a futures transaction prescribed in that paragraph (hereinafter referred to as a "futures transaction" in this Article and the following Article) (excluding public corporations, etc.; the same applies hereinafter in this Article and the following Article) must, by the date of that cash settlement, etc., and on each occasion, give notice of the person's name or title, address (for a person with no address in Japan, the place specified by Ministry of Finance Order prescribed in Article 224-5, paragraph (1) of the Act; the same applies hereinafter through Article 350-5 (Confirmation, etc. by a Futures Commission Merchant or Similar Party)), and individual number or corporate number (for a person with neither an individual number nor a corporate number, or a person falling under the provisions of paragraph (4) (referred to as a "person who has already notified the individual number" in Article 350-5, paragraph (1)), the name or title and address; the same applies in the following paragraph), to the futures commission merchant or similar party prescribed in Article 224-5, paragraph (1) of the Act for the futures transaction subject to that cash settlement, etc. (hereinafter referred to as a "futures commission merchant or similar party" through Article 350-5).

When a person who makes the cash settlement, etc. of a futures transaction falls under any of the cases listed in the following items, that person is deemed to have given the notice under the provisions of the preceding paragraph for the cash settlement, etc. of the futures transaction specified in the relevant item.

where a person who makes the cash settlement, etc. of a commodity futures transaction (meaning a commodity futures transaction prescribed in Article 224-5, paragraph (1), item (i) of the Act; the same applies hereinafter in this item and the following item) or a foreign commodity market transaction (meaning a foreign commodity market transaction prescribed in item (i) of that paragraph; the same applies hereinafter in this item), upon concluding with the futures commission merchant prescribed in item (i) of that paragraph (hereinafter referred to as a "futures commission merchant" in this item and item (iii)) a contract relating to the consignment of that commodity futures transaction or foreign commodity market transaction, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office or similar place of that futures commission merchant relating to that commodity futures transaction or foreign commodity market transaction (meaning the business office or similar place prescribed in item (i) of that paragraph; the same applies hereinafter in this item and item (iii)) (or, where that commodity futures transaction or foreign commodity market transaction was conducted through mediation of consignment, upon concluding with the futures commission merchant that undertook that mediation of consignment a contract relating to that mediation of consignment, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office or similar place of that futures commission merchant relating to that mediation): the commodity futures transaction or foreign commodity market transaction consigned under those contracts

where a person who makes the cash settlement, etc. of a commodity futures transaction, upon joining a commodity exchange (meaning a commodity exchange prescribed in Article 224-5, paragraph (1), item (ii) of the Act; the same applies hereinafter in this item) that operates the commodity market (meaning a commodity market prescribed in item (ii) of that paragraph; the same applies hereinafter in this item) relating to that commodity futures transaction, gives notice of the person's name or title, address, and individual number or corporate number to the head of that commodity exchange: the commodity futures transaction conducted in the commodity market of that commodity exchange

where a person who makes the cash settlement, etc. of an over-the-counter commodity derivatives transaction (meaning an over-the-counter commodity derivatives transaction prescribed in Article 224-5, paragraph (1), item (iii) of the Act; the same applies hereinafter in this item), upon concluding with a futures commission merchant a contract relating to that over-the-counter commodity derivatives transaction, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office or similar place of that futures commission merchant relating to that over-the-counter commodity derivatives transaction (or, where that over-the-counter commodity derivatives transaction was conducted through mediation, upon concluding with the futures commission merchant that undertook that mediation a contract relating to that mediation, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office or similar place of that futures commission merchant relating to that mediation): the over-the-counter commodity derivatives transaction conducted under those contracts

where a person who makes the cash settlement, etc. of a market derivatives transaction (meaning a market derivatives transaction prescribed in Article 224-5, paragraph (1), item (iv) of the Act; the same applies hereinafter in this item) or a foreign market derivatives transaction (meaning a foreign market derivatives transaction prescribed in item (iv) of that paragraph; the same applies hereinafter in this item), upon concluding with the financial instruments business operator or similar institution prescribed in item (iv) of that paragraph (hereinafter referred to as a "financial instruments business operator or similar institution" in this item and item (vi)) a contract relating to the consignment of that market derivatives transaction or foreign market derivatives transaction, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office of that financial instruments business operator or similar institution relating to that market derivatives transaction or foreign market derivatives transaction (or, where that market derivatives transaction or foreign market derivatives transaction was conducted through mediation of consignment, upon concluding with the financial instruments business operator or similar institution that undertook that mediation of consignment a contract relating to that mediation of consignment, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office of that financial instruments business operator or similar institution relating to that mediation): the market derivatives transaction or foreign market derivatives transaction consigned under those contracts

where a person who makes the cash settlement, etc. of a market derivatives transaction (meaning a market derivatives transaction prescribed in Article 224-5, paragraph (1), item (v) of the Act; the same applies hereinafter in this item), upon joining a financial instruments exchange (meaning a financial instruments exchange prescribed in item (v) of that paragraph; the same applies hereinafter in this item) that operates the financial instruments exchange market (meaning a financial instruments exchange market prescribed in item (v) of that paragraph; the same applies hereinafter in this item) relating to that market derivatives transaction, gives notice of the person's name or title, address, and individual number or corporate number to the head of that financial instruments exchange: the market derivatives transaction conducted in the financial instruments exchange market of that financial instruments exchange

where a person who makes the cash settlement, etc. of an over-the-counter derivatives transaction (meaning an over-the-counter derivatives transaction prescribed in Article 224-5, paragraph (1), item (vi) of the Act; the same applies hereinafter in this item), upon concluding with a financial instruments business operator or similar institution a contract relating to that over-the-counter derivatives transaction, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office of that financial instruments business operator or similar institution relating to that over-the-counter derivatives transaction (or, where that over-the-counter derivatives transaction was conducted through mediation, upon concluding with the financial instruments business operator or similar institution that undertook that mediation a contract relating to that mediation, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office of that financial instruments business operator or similar institution relating to that mediation): the over-the-counter derivatives transaction conducted under those contracts

where a person who makes the cash settlement, etc. of the Securities prescribed in Article 224-5, paragraph (1), item (vii) of the Act (hereinafter referred to as "Securities" in this paragraph) has acquired those Securities by purchase, inheritance, or other means, and, upon requesting a change of name or rewriting of those Securities, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office of the financial instruments business operator prescribed in paragraph (1), item (iv) of that Article (hereinafter referred to as a "financial instruments business operator" in this paragraph) that handles the affairs relating to the exercise (meaning the exercise prescribed in paragraph (2), item (iii) of that Article; the same applies in the following item) or abandonment of the rights represented by those Securities, or to the head of the business office of the financial instruments business operator that makes payment of the consideration for the transfer of those Securities: the acquisition of those Securities

where a person who makes the cash settlement, etc. of Securities, upon concluding a contract relating to the custody of those Securities at the business office of the financial instruments business operator that handles the affairs relating to the exercise or abandonment of the rights represented by those Securities or at the business office of the financial instruments business operator that makes payment of the consideration for the transfer of those Securities, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business offices of those financial instruments business operators: the acquisition of the Securities that the person had placed in custody under that contract until the time of that cash settlement, etc.

In the case referred to in the preceding paragraph, when a person who makes the cash settlement, etc. of a futures transaction specified in the items of that paragraph comes to fall under a case listed in the following items after giving the notice under the items of that paragraph, that person must, by the date of first making the cash settlement, etc. of that futures transaction on or after the day on which the person came to fall under that case, give notice of the matters specified in each item according to the category of cases listed in that item to the futures commission merchant or similar party to which that notice relates. The same applies where, after giving that notice, the person again comes to fall under a case listed in item (i) or item (ii).

where the person has changed the person's name or title or address: the person's name or title, address and corporate number after the change (if the person is an individual, the person's name and address after the change);

where the person has changed the person's individual number: the person's name, address and individual number after the change;

where an individual number or corporate number has been notified for the first time pursuant to the provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: the person's name or title, address and individual number or corporate number after receiving that notification.

The persons specified by Cabinet Order prescribed in Article 224-5, paragraph (1) of the Act are to be the persons who make the cash settlement, etc. (excluding a person whose name or title, address, or individual number or corporate number differs from that person's name or title, address, or individual number or corporate number stated in the books) in the case where the futures commission merchant or similar party for the futures transaction subject to the cash settlement, etc. has, as provided by Ministry of Finance Order, books stating the name or title, address, individual number or corporate number and other matters of the person making that cash settlement, etc. (limited to books created by having been presented with any of the documents specified in the items of 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 following Article, having been sent that person's electronic certificate for signature or similar record, or having received the specified notice, etc. relating to that person, or by having made the confirmation under the provisions of paragraph (4) of the following Article).