Article 349Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice by a Person Receiving the Consideration for Transferring a Beneficial Interest in a Trust

①A person who receives payment of the consideration for the transfer of a beneficial interest in a trust must, when giving notice pursuant to the provisions of the preceding Article, present to the payer prescribed in Article 224-4 (Notice by Recipients of Consideration for Transferring a Beneficial Interest in a Trust) 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.

②The provisions of Article 337, paragraph (2) apply mutatis mutandis to the documents specified by Cabinet Order prescribed in Article 224-4 of the Act.

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).

④In the case where, when a corporation that receives payment of the consideration for the transfer of a beneficial interest in a trust 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, address and corporate number notified are the same as the name, address 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.

⑤In the case where a person who receives payment of the consideration for the transfer of a beneficial interest in a trust 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, address 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 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)), 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, 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.