Order for Enforcement of the Income Tax Act

A person who makes the cash settlement, etc. of a futures transaction must, when giving notice pursuant to the provisions of the preceding Article, present to the futures commission merchant or similar party to which the notice is given 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 224-5, paragraph (1) (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) 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 makes the cash settlement, etc. of a futures transaction and that falls under a Corporation Number Holder gives notice under the provisions of the preceding Article to the futures commission merchant or similar party, the futures commission merchant or similar party has confirmed that the name, address and corporate number notified are the same as the name, address and corporate number of that corporation making the cash settlement, etc. of the futures transaction 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 making the cash settlement, etc. of the futures transaction is not required, notwithstanding the provisions of paragraph (1), to present the documents prescribed in that paragraph to the futures commission merchant or similar party.

In the case where a person who makes the cash settlement, etc. of a futures transaction gives notice under the provisions of the preceding Article to the futures commission merchant or similar party, if the futures commission merchant or similar party has, as provided by Ministry of Finance Order, books stating the name or title, address and individual number or corporate number of that person making the cash settlement, etc. of the futures transaction (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) (including the provision of the matters to be stated in that written application, in lieu of its submission, by a method using an electronic data processing system or other method using information and communications technology)), the person making the cash settlement, etc. of the futures transaction is not required, notwithstanding the provisions of paragraph (1), to present the documents prescribed in that paragraph to the futures commission merchant or similar party or transmit an electronic certificate for signature or similar record to it. 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 350-3 (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract), the futures commission merchant or similar party must, except where it 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 350-3, 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 and the following 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 it at the time of that notice.

Where notice has been given pursuant to the provisions of Article 350-3, and the person who has given that notice is a person stated in the books prescribed in paragraph (5) of the preceding Article (excluding the case falling under the proviso to that paragraph), the futures commission merchant or similar party must, notwithstanding the provisions of the preceding paragraph, confirm 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.

Where the futures commission merchant or similar party has made the confirmation under the provisions of the preceding two paragraphs or paragraph (4) of the preceding Article, it must, 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 224-6 (Notice by Recipients of Consideration for Transferring Gold Bullion and Similar Items) of the Act, are to be public corporations, etc.

The amount specified by Cabinet Order as prescribed in Article 224-6 (Notice by Recipients of Consideration for Transferring Gold Bullion and Similar Items) of the Act is 2,000,000 yen.

A person who receives payment in Japan of the consideration (meaning the consideration prescribed in Article 224-6 of the Act; the same applies hereinafter through Article 350-10) for the transfer of gold bullion and similar items prescribed in Article 224-6 (Notice by Recipients of Consideration for Transferring Gold Bullion and Similar Items) of the Act (hereinafter referred to as "gold bullion and similar items" through Article 350-10 (Confirmation by Payer of Consideration for Transferring Gold Bullion and Similar Items, etc.)) (excluding public corporations, etc.; the same applies hereinafter in this Article and the following Article) must, each time, by the time the person is to receive payment of the consideration for the transfer of the gold bullion and similar items, notify the payer prescribed in Article 224-6 of the Act of the consideration for the transfer of the gold bullion and similar items (hereinafter referred to as the "payer" through Article 350-10) of the person's name or title, address (for a person who has no address in Japan, the place prescribed by Ministry of Finance Order as prescribed in Article 224-6 of the Act; the same applies hereinafter through Article 350-10), and individual number or corporate number (for a person who has neither an individual number nor a corporate number or a person who falls under paragraph (4) (referred to as a "person who has already notified the individual number" in Article 350-10, paragraph (1)), the name or title and address; the same applies in the following paragraph).

Where a person who receives payment of consideration for the transfer of gold bullion and similar items has acquired the gold bullion and similar items by purchase, and has notified the head of the payer's business office, office, or other similar place (hereinafter in this Article referred to as the "business office or similar place") of the person's name or title, address, and individual number or corporate number when concluding the sales contract pertaining to the purchase, the person is deemed to have given the notice under the preceding paragraph with respect to the consideration for the transfer of gold bullion and similar items for which the person receives payment.

In the case referred to in the preceding paragraph, if, after a person who receives payment of consideration for the transfer of gold bullion and similar items under that paragraph has given the notice under that paragraph, the person comes to fall under any of the cases set out in the following items, the person must notify the head of the payer's business office or similar place of the matters specified in the relevant item according to the category of cases set out in the items, by the time the person is first to receive payment of consideration pertaining to transferring the gold bullion, etc. on or after the day on which the person came to fall under the case; the same applies where, after giving that notice, the person again comes to fall under the case set out 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 as prescribed in Article 224-6 of the Act are persons receiving payment of consideration for the transfer of gold bullion and similar items (excluding a person whose name or title, address, or individual number or corporate number differs from the person's name or title, address, or individual number or corporate number entered in the ledger) in the case where the payer of the consideration has a ledger, prepared in accordance with Ministry of Finance Order, stating the name or title, address, and individual number or corporate number of the person receiving payment of the consideration and other matters (limited to one prepared by receiving the presentation of any of the documents specified in the items of Article 337, paragraph (2) (Presentation, etc. of Copies of Certificates of Residence and Other Documents Related to Notice) as applied mutatis mutandis pursuant to paragraph (2) of the following Article or the transmission of the person's electronic certificate for signature or similar record, or by receiving a specified notice, etc. pertaining to the person, or by making the confirmation under paragraph (4) of the following Article).