Article 342Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.
第三百四十二条（株式等の譲渡の対価の受領者の告知）
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).
国内において法第二百二十四条の三第二項（株式等の譲渡の対価の受領者の告知）に規定する株式等（以下第三百四十四条（株式等の譲渡の対価の支払者の確認等）までにおいて「株式等」という。）の譲渡の対価（法第二百二十四条の三第一項に規定する対価をいう。以下第三百四十四条までにおいて同じ。）につき支払を受ける者（公共法人等を除く。以下この条において同じ。）は、当該株式等の譲渡の対価につきその支払を受けるべき時までに、その都度、その者の氏名又は名称、住所（国内に住所を有しない者にあつては、法第二百二十四条の三第一項に規定する財務省令で定める場所。以下第三百四十四条までにおいて同じ。）及び個人番号又は法人番号（個人番号及び法人番号を有しない者又は第四項の規定に該当する者（第三百四十四条第一項において「番号既告知者」という。）にあつては、氏名又は名称及び住所。次項において同じ。）を、その株式等の譲渡の対価の法第二百二十四条の三第一項に規定する支払者に告知しなければならない。
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.;
株式等の譲渡の対価の支払を受ける者が、当該株式等を払込みにより取得した場合又は当該株式等を購入若しくは相続その他の方法により取得した場合において、当該払込みにより取得をする際又は当該株式等の名義の変更若しくは書換えの請求をする際、その者の氏名又は名称、住所及び個人番号又は法人番号を当該対価の支払をする法第二百二十四条の三第一項第二号に掲げる者（次号、第三号及び次項において「金融商品取引業者等」という。）又は同条第一項第四号に掲げる電子決済手段等取引業者（次号及び次項において「電子決済手段等取引業者」という。）の営業所（営業所又は事務所をいう。以下この条及び第三百四十八条（信託受益権の譲渡の対価の受領者の告知）において同じ。）の長に告知しているとき 当該株式等の譲渡の対価
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.
株式等の譲渡の対価の支払を受ける者が、金融商品取引法第百五十六条の二十四第一項（免許及び免許の申請）に規定する信用取引又は発行日取引（有価証券が発行される前にその有価証券の売買を行う取引であつて財務省令で定める取引をいう。）（以下この号において「信用取引等」という。）により当該株式等の譲渡を行う場合において、当該株式等の譲渡の際、その者の氏名又は名称、住所及び個人番号又は法人番号を当該対価の支払をする法第二百二十四条の三第一項第二号に掲げる金融商品取引業者の営業所の長に告知しているとき 当該告知をした後に当該営業所において支払を受ける信用取引等に係る株式等の譲渡の対価
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);
その者の氏名若しくは名称又は住所の変更をした場合 その者のその変更をした後の氏名又は名称、住所及び法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）
where the person has changed the person's individual number: the person's name, domicile and individual number after the change;
その者の個人番号の変更をした場合 その者のその変更をした後の氏名、住所及び個人番号
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.
行政手続における特定の個人を識別するための番号の利用等に関する法律の規定により個人番号又は法人番号が初めて通知された場合 その者のその通知を受けた後の氏名又は名称、住所及び個人番号又は法人番号
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).
法第二百二十四条の三第一項に規定する政令で定める者は、株式等の譲渡の対価の同項に規定する支払者が、財務省令で定めるところにより、当該株式等の譲渡の対価の支払を受ける者の氏名又は名称、住所及び個人番号又は法人番号その他の事項を記載した帳簿（その者の次条第二項において準用する第三百三十七条第二項各号（告知に係る住民票の写しその他の書類の提示等）に定める書類のいずれかの提示若しくはその者の署名用電子証明書等の送信若しくはその者に係る特定通知等を受け、又は次条第四項の規定による確認をして作成されたものに限る。）を備えている場合におけるその支払を受ける者（その者の氏名若しくは名称、住所又は個人番号若しくは法人番号が当該帳簿に記載されているその者の氏名若しくは名称、住所又は個人番号若しくは法人番号と異なるものを除く。）とする。
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.
法第二百二十四条の三第一項に規定する同項各号に掲げる者に準ずる者として政令で定めるものは、法第二百二十八条第二項（名義人受領の株式等の譲渡の対価の調書）に規定する株式等の譲渡の対価の同項に規定する支払を受ける者に該当する者とする。
Read this with the articles around it
individual numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Defined inArticle 41, paragraph (1), item (i)
corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Defined inArticle 50, paragraph (1)
public corporation, etc.machine translation
「公共法人等」
The State and the bodies this paragraph lists, as Article 224, paragraph (1) of the Income Tax Act refers to them: corporations listed in Appended Table 1 of the Corporation Tax Act, corporations set up by a special law that reserves their name to them, foreign governments, foreign local governments, and the international organisations Article 23 covers.
Short name set inArticle 335, paragraph (2)· applies only in this part
specified notice, etc.machine translation
「特定通知等」
The notice of an individual number by the Deposit Insurance Corporation (預金保険機構) under Article 5, paragraph (3) of the Act on the Management, etc. of Deposit and Savings Accounts through the Use of Individual Numbers Based on the Intent of Depositors and Savers (Act No. 39 of 2021), or another notice or provision of information that an Order of the Ministry of Finance (財務省令) sets.
Defined inArticle 336, paragraph (4)· applies only in this part
electronic certificate for signature or similar recordmachine translation
「署名用電子証明書等」
The electronic certificate for signature defined in Article 3, paragraph (1) of the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc. (the one issued for an individual number card), or another electronic record a Ministry of Finance Order (財務省令) specifies, which can be sent instead of showing an identity document.
Short name set inArticle 336, paragraph (4)· applies only in this part
shares, etc.machine translation
「株式等」
In Articles 342 to 344, shares and other such securities as defined in Article 224-3, paragraph (2) of the Income Tax Act: shares, equity interests in corporations, preferred equity, beneficial interests in investment trusts and specified trusts that issue beneficiary certificates, bond-like beneficial interests and public and corporate bonds, including those of foreign corporations.
Short name set inArticle 342, paragraph (1)· applies only in this provision and in Articles 342 to 344
person who has already notified the individual numbermachine translation
「番号既告知者」
A recipient of the consideration for a transfer of shares, etc. whose name, address and individual or corporate number the payer already keeps in a ledger, made as an Order of the Ministry of Finance (財務省令) sets after checking an identity document, an electronic signature certificate or a specified notice (paragraph (4)), and who therefore gives only name and address.
Short name set inArticle 342, paragraph (1)· applies only in this provision and in Article 344, paragraph (1)
consideration for the transfermachine translation
「譲渡の対価」
The consideration for a transfer of shares or similar securities (株式等) as Article 224-3, paragraph (1) of the Income Tax Act describes it.
Defined inArticle 342, paragraph (1)· applies only in this provision and in Articles 342 to 344
business officemachine translation
「営業所」
In Articles 342 and 348, a business office or other office of a financial instruments business operator or similar institution, or of an electronic payment instruments service provider, whose head receives a person's notice of their name, address and individual or corporate number.
Defined inArticle 342, paragraph (2), item (i)· applies only in this article and in Article 348
financial instruments business operator or similar institutionmachine translation
「金融商品取引業者等」
A financial instruments business operator as defined in Article 2, paragraph (9) of the Financial Instruments and Exchange Act, or a registered financial institution as defined in Article 2, paragraph (11) of that Act, entrusted with selling shares or similar (株式等), as Article 224-3, paragraph (1), item (ii) of the Income Tax Act lists.
Short name set inArticle 342, paragraph (2), item (i)· applies only in this provision and in Article 342, paragraph (2), items (ii) and (iii); and Article 342, paragraph (3)
electronic payment instruments service providermachine translation
「電子決済手段等取引業者」
A business entrusted with transfers of specified trust beneficial interests (特定信託受益権) that pays a seller the price for them, as Article 224-3, paragraph (1), item (iv) of the Income Tax Act lists: an electronic payment instruments service provider under the law on payment services (資金決済に関する法律), including one treated as such.
Short name set inArticle 342, paragraph (2), item (i)· applies only in this provision and in Article 342, paragraph (2), item (ii); and Article 342, paragraph (3)
margin transactions, etc.machine translation
「信用取引等」
A margin transaction as defined in Article 156-24, paragraph (1) of the Financial Instruments and Exchange Act, or a when-issued transaction — a trade in securities before they are issued, of a kind a Ministry of Finance Order (財務省令) sets.
Short name set inArticle 342, paragraph (2), item (iv)· applies only in this item