Article 337Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice

①A 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.

②The 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:

③Where 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).

④When 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.

⑤Where 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.