Order for Enforcement of the Income Tax Act

The Deposits and Savings with no special agreement prohibiting transfer, as prescribed in Article 224-2 (Notice of the Transfer of Negotiable Deposits) of the Act, that are specified by Cabinet Order are to be negotiable deposits prescribed in Article 4, item (ii) (Distinction of Designated Accounts) of the Order for Enforcement of the Act on the Reserve Deposit Requirement System (Cabinet Order No. 135 of 1957), other than claims relating to an order security prescribed in Part III, Chapter I, Section 7, Subsection 1 (Order Securities) of the Civil Code, a registered security payable to the holder prescribed in Subsection 2 (Registered Securities Payable to the Holder) of that Section, other registered securities prescribed in Subsection 3 (Other Registered Securities) of that Section, and a bearer security prescribed in Subsection 4 (Bearer Securities) of that Section, and other than electronically recorded monetary claims prescribed in Article 2, paragraph (1) (Definitions) of the Electronically Recorded Monetary Claims Act.

The corporations listed in Appended Table I (Table of Public Corporations) of the Corporation Tax Act prescribed in Article 224-3, paragraph (1) (Notice by Recipients of Consideration for Transferring Shares) of the Act and other persons specified by Cabinet Order are to be public corporations, etc.

The provisions specified by Cabinet Order prescribed in Article 224-3, paragraph (1), item (iii) (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) of the Act that relate to the auction of shares, etc. prescribed in that item are to be the provisions of Article 88, paragraph (1) and Article 149-17, paragraph (1) (Treatment of Fractions Less Than One) of the Act on Investment Trusts and Investment Corporations and the provisions of Article 234, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to paragraph (6) (Treatment of Fractional Shares) of that Article, and the provisions specified by Cabinet Order prescribed in that item that relate to a sale by a method other than an auction prescribed in that item are to be the provisions of Article 88, paragraph (1) and Article 149-17, paragraph (1) of the Act on Investment Trusts and Investment Corporations and the provisions of Article 234, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to paragraph (6) of that Article.

A person who receives payment in Japan of the consideration for the transfer of shares, etc. prescribed in Article 224-3, paragraph (2) (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) of the Act (hereinafter referred to as "shares, etc." in the provisions up to Article 344 (Confirmation, etc. by the Payer of the Consideration for the Transfer of Shares, etc.)) (meaning the consideration prescribed in Article 224-3, paragraph (1) of the Act; the same applies hereinafter in the provisions up to Article 344) (excluding a public corporation, etc.; the same applies hereinafter in this Article) must, by the time of receiving payment of the consideration for the transfer of those shares, etc., on each occasion, notify the payer prescribed in Article 224-3, paragraph (1) of the Act of the consideration for the transfer of those shares, etc. of the person's name or title, domicile (for a person who has no domicile in Japan, the place specified by Ministry of Finance Order prescribed in Article 224-3, paragraph (1) of the Act; the same applies hereinafter in the provisions up to Article 344) 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 344, paragraph (1)), the name or title and domicile; the same applies in the following paragraph).

Where a person who receives payment of the consideration for the transfer of shares, etc. 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 with regard to the consideration for the transfer of the shares, etc. specified in the relevant item for which the person receives payment.

where the person who receives payment of the consideration for the transfer of shares, etc. has, in the case where the person acquired those shares, etc. by making a payment or acquired them by purchase, inheritance or any other method, at the time of acquiring them by making a payment or at the time of requesting a change or rewriting of the name of those shares, etc., notified the head of the business office (meaning a business office or office; the same applies hereinafter in this Article and Article 348 (Notice by a Person Receiving the Consideration for Transferring a Beneficial Interest in a Trust)) of the person prescribed in Article 224-3, paragraph (1), item (ii) of the Act that pays that consideration (referred to as a "financial instruments business operator or similar institution" in the following item, item (iii) and the following paragraph) or of the electronic payment instruments service provider prescribed in Article 224-3, paragraph (1), item (iv) of the Act (referred to as an "electronic payment instruments service provider" in the following item and the following paragraph) of the person's name or title, domicile and individual number or corporate number: the consideration for the transfer of those shares, etc.;

where the person who receives payment of the consideration for the transfer of shares, etc. has, at the time of concluding a contract relating to the custody of shares, etc. (where the person that pays that consideration is an electronic payment instruments service provider, the management of shares, etc.) at the business office of the financial instruments business operator or similar institution or electronic payment instruments service provider that pays that consideration, notified the head of the business office of that financial instruments business operator or similar institution or electronic payment instruments service provider of the person's name or title, domicile and individual number or corporate number: that consideration for the shares, etc. that had been placed in custody or managed under that contract until the time of the transfer;

where the person who receives payment of the consideration for the transfer of shares, etc. has, at the time of being granted the opening of an account relating to the transfer account book that a financial instruments business operator or similar institution keeps pursuant to the provisions of the Act on Book-Entry Transfer of Corporate Bonds and Shares at the business office of the financial instruments business operator or similar institution that pays that consideration, or to the transfer account book that a book-entry transfer institution, etc. (meaning a book-entry transfer institution, etc. prescribed in Article 2, paragraph (5) (Definitions) of that Act) other than that financial instruments business operator or similar institution keeps pursuant to the provisions of that Act through the business office of the financial instruments business operator or similar institution, notified the head of the business office of that financial instruments business operator or similar institution of the person's name or title, domicile and individual number or corporate number: that consideration for the shares, etc. that had been entered or recorded in that transfer account book relating to that account until the time of the transfer;

where the person who receives payment of the consideration for the transfer of shares, etc. transfers those shares, etc. by a margin transaction prescribed in Article 156-24, paragraph (1) (Licenses and License Applications) of the Financial Instruments and Exchange Act or a when-issued transaction (meaning a transaction specified by Ministry of Finance Order in which Securities are bought and sold before those Securities are issued) (hereinafter in this item referred to as "margin transactions, etc."), and has, at the time of that transfer, notified the head of the business office of the financial instruments business operator prescribed in Article 224-3, paragraph (1), item (ii) of the Act that pays that consideration of the person's name or title, domicile and individual number or corporate number: the consideration for the transfer of shares, etc. relating to margin transactions, etc. for which the person receives payment at that business office after giving that notice.

In the case referred to in the preceding paragraph, where a person who receives payment of the consideration for the transfer of shares, etc. 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 time of first receiving payment of the consideration for the transfer of those shares, etc. on or after the day on which the person came to fall under that case, notify the head of the business office of the financial instruments business operator or similar institution or electronic payment instruments service provider that pays that consideration of the matters specified in the relevant item in accordance with the categories of cases listed in the items. 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 domicile: the person's name or title, domicile and corporate number after the change (if the person is an individual, the person's name and domicile after the change);

where the person has changed the person's individual number: the person's name, domicile 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, domicile and individual number or corporate number after receiving that notification.

The persons specified by Cabinet Order prescribed in Article 224-3, paragraph (1) of the Act are to be persons who receive payment in the case where the payer prescribed in that paragraph of the consideration for the transfer of shares, etc. has, as provided by Ministry of Finance Order, books stating the name or title, domicile, individual number or corporate number and other matters of the person who receives payment of that consideration for the transfer of shares, 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) (excluding a person whose name or title, domicile, or individual number or corporate number differs from that person's name or title, domicile, or individual number or corporate number stated in those books).

The persons specified by Cabinet Order as equivalent to the persons listed in the items of Article 224-3, paragraph (1) of the Act that are prescribed in that paragraph are to be persons who fall under persons who receive the payment prescribed in Article 228, paragraph (2) (Report on Consideration for the Transfer of Shares, etc. Received by the Person of Record) of the Act of the consideration for the transfer of shares, etc. prescribed in that paragraph.

A person who receives payment of the consideration for the transfer of shares, etc. must, when giving notice pursuant to the provisions of the preceding Article, present to the payer prescribed in Article 224-3, paragraph (1) (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) 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 224-3, paragraph (1) 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 shares, etc. 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, domicile and corporate number notified are the same as the name, domicile 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 shares, etc. 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, domicile 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 domicile; 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 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, domicile and individual number or corporate number given in that notice differ from the name or title, domicile and individual number or corporate number of that person stated in those books.