Order for Enforcement of the Income Tax Act

A person who receives payment of the interest and similar income or dividends and similar income prescribed in paragraph (1) of the preceding Article must, when giving notice under the provisions of paragraphs (1) through (3) of that Article to the head of the business office of a savings institution, etc. to whom that notice is given, present the documents prescribed in the following paragraph to that head, or transmit an electronic certificate for signature or similar record to that head.

The documents specified by Cabinet Order prescribed in Article 224, paragraph (1) (Notice by Recipients of Interest, Dividends, and Similar Income) of the Act are to be any of the documents specified in each of the following items for the category of persons listed in that item:

an individual: a copy of the certificate of residence of the individual, an Individual Number Card prescribed in Article 2, paragraph (7) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, or any other document specified by Ministry of Finance Order;

a corporation: a certificate of registered information concerning the registration of the establishment of the corporation, a document pertaining to the notification under Article 38 (Notification of Corporate Numbers) of the Order for Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Cabinet Order No. 155 of 2014), or any other document specified by Ministry of Finance Order.

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).

When a corporation that receives payment of the interest and similar income or dividends and similar income prescribed in paragraph (1) of the preceding Article and that is a Corporation Number Holder (meaning a Corporation Number Holder prescribed in Article 39, paragraph (4) (Notice) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures; the same applies hereinafter in this Part) gives notice under the provisions of paragraphs (1) through (3) of the preceding Article to the head of the business office of a savings institution, etc., and the head of that business office of a savings institution, etc. confirms that the name, address, and corporate number for which that notice was given are the same as the name, address, and corporate number of the corporation receiving payment published pursuant to the provisions of Article 39, paragraph (4) of that Act, the corporation receiving payment is, notwithstanding the provisions of paragraph (1), not required to present the documents prescribed in that paragraph to that head of the business office of a savings institution, etc.

Where a person specified by Ministry of Finance Order who receives payment of the interest and similar income or dividends and similar income prescribed in paragraph (1) of the preceding Article gives notice under the provisions of paragraphs (1) through (3) of that Article to the head of the business office of a savings institution, etc., and the head of the business office of a savings institution, etc. keeps, as specified by Ministry of Finance Order, a ledger in which the name or title, address, individual number or corporate number (for a person with neither an individual number nor a corporate number, the name or title and address; the same applies hereinafter in this paragraph), and other matters of the person receiving payment are entered (limited to one prepared upon receiving from that person an application (limited to one to which a copy of any of the documents specified in the items of paragraph (2) is attached, or one for which, at the time of its submission, the person's electronic certificate for signature or similar record has been transmitted or the confirmation under the preceding paragraph has been received)), the person receiving payment is, notwithstanding the provisions of paragraph (1), not required to present the documents prescribed in that paragraph or transmit an electronic certificate for signature or similar record to that head of the business office of a savings institution, etc.; provided, however, that this does not apply if 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 entered in the ledger.

In the case where there has been notice under the provisions of Article 336, paragraphs (1) through (3) (Notice by Persons Receiving Interest, Dividends, and Similar Income on Deposits and Savings, Shares, etc.), the head of the business office of a savings institution, etc. must confirm, except where confirmation has been made under the provisions of paragraph (4) of the preceding Article, whether the name or title, address, and individual number or corporate number for which the notice was given (for a person with neither an individual number nor a corporate number, a person who has already notified the individual number, or an individual who gave notice under the provisions of Article 336, paragraph (3) (limited to an individual who, at the time of that notice, presented a document confirming a change of address, etc. under the provisions of paragraph (3) of the preceding Article; referred to as a "person giving notice of a change of address, etc." in the following paragraph), the name or title and address; the same applies hereinafter in this Article) are the same as the name or title, address, and individual number or corporate number entered or recorded in the document prescribed in paragraph (2) of the preceding Article, the document confirming a change of address, etc., or the electronic certificate for signature or similar record that was presented or transmitted at the time of that notice. In this case, when the person who gave the notice is a person entered in the ledger prescribed in paragraph (5) of the preceding Article, the head must confirm, for each, whether the name or title, address, and individual number or corporate number for which the notice was given are the same as the name or title, address, and individual number or corporate number entered in that ledger.

When the head of the business office of a savings institution, etc. who has made the confirmation under the preceding paragraph or paragraph (4) of the preceding Article is not the person handling payments prescribed in Article 336, paragraph (1) of the interest and similar income or dividends and similar income to which the confirmation under those provisions relates, that head of the business office of a savings institution, etc. must, without delay, notify the person handling payments for that interest and similar income or those dividends and similar income of the name or title, address, and individual number or corporate number confirmed under the preceding paragraph or paragraph (4) of the preceding Article and the fact that the confirmation under those provisions was made (where the confirmation under the preceding paragraph was made for a person who has already notified the individual number or a person giving notice of a change of address, etc., the name or title and address so confirmed, the fact that the confirmation was made, and the individual number or corporate number of that person who has already notified the individual number or person giving notice of a change of address, etc.; the same applies in the following paragraph).

When the head of the business office of a savings institution, etc. mediates registration under the provisions of the Act on Government Bonds (Act No. 34 of 1906) for public and corporate bonds related to notice under the provisions of Article 336, paragraphs (1) through (3) (hereinafter referred to as "notice" in this paragraph), or mediates, for public and corporate bonds related to the notice or beneficial interests in Loan Trusts, Investment Trusts, Specified Trusts That Issue Beneficiary Certificates, or specified-purpose trusts, a transfer relating to an entry or record in a transfer account book prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares, or the entrustment of custody, the head must, when mediating that registration, that transfer or that entrustment of custody, notify the person who handles that registration, the person who makes an entry or record in that transfer account book, or the person entrusted with that custody, of the name or title, address, and individual number or corporate number confirmed under the provisions of paragraph (1) or paragraph (4) of the preceding Article, and the fact that the confirmation under those provisions was made.

The head of the business office of a savings institution, etc. (including the person who handles the registration prescribed in the preceding paragraph, as well as the person who makes an entry or record in the transfer account book prescribed in that paragraph and the person entrusted with custody) must, as specified by Ministry of Finance Order, in the case where the head has made the confirmation under the provisions of paragraph (1) or paragraph (4) of the preceding Article or has received a notice under the provisions of the preceding two paragraphs, make clear the fact that the confirmation under those provisions was made or the notice was received in the ledgers concerning the acceptance of Deposits and Savings or Jointly Managed Trusts, ledgers concerning the transfer of Securities, shareholder registers, and other ledgers concerning the issuance of Securities (including similar ledgers or documents) that relate to the confirmation or notice under those provisions, and must preserve those ledgers or documents stating the content of that notice.

When the head of the business office of a savings institution, etc. transfers to another head of the business office of a savings institution, etc. all of the work concerning the acceptance of Deposits and Savings or Jointly Managed Trusts, the transfer of Securities, or the issuance of Securities prescribed in the preceding paragraph, the work concerning the registration, or the transfer or entrustment of custody, prescribed in paragraph (3), and other similar work, the head must transfer the ledgers or documents in the preceding paragraph to the head of the business office of a savings institution, etc. to which they are transferred.