Article 350-10Confirmation by Payer of Consideration for Transferring Gold Bullion and Similar Items, etc.
第三百五十条の十（金地金等の譲渡の対価の支払者の確認等）
When notice has been given under Article 350-8 (Notice by Recipients of Consideration for Transferring Gold Bullion and Similar Items), except where the payer has made the confirmation under paragraph (4) of the preceding Article, the payer of consideration for the transfer of gold bullion and similar items must confirm whether the name or title, address, and individual number or corporate number so notified (for a person who has neither an individual number nor a corporate number, a person who has already notified the individual number, or an individual who has given notice under Article 350-8, paragraph (3) (limited to an individual who presented a document confirming a change of address, etc. pursuant to paragraph (3) of the preceding Article when giving that notice), the name or title and address; the same applies hereinafter in this paragraph) are the same as the name or title, address, and individual number or corporate number stated or recorded in the documents prescribed in Article 337, paragraph (2) (Presentation, etc. of Copies of Certificates of Residence and Other Documents Related to Notice) as applied mutatis mutandis pursuant to paragraph (2) of the preceding Article, the document confirming a change of address, etc., or the electronic certificate for signature or similar record, that were presented or transmitted when the notice was given. In this case, where the person who gave the notice is a person entered in the ledger prescribed in paragraph (5) of the preceding Article, the payer must confirm, respectively, whether the name or title, address, and individual number or corporate number so notified are the same as the name or title, address, and individual number or corporate number entered in that ledger.
金地金等の譲渡の対価の支払者は、第三百五十条の八（金地金等の譲渡の対価の受領者の告知）の規定による告知があつた場合には、前条第四項の規定による確認をした場合を除き、当該告知があつた氏名又は名称、住所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、番号既告知者又は第三百五十条の八第三項の規定による告知をした個人（当該告知の際に前条第三項の規定により住所等変更確認書類を提示した個人に限る。）にあつては、氏名又は名称及び住所。以下この項において同じ。）が、当該告知の際に提示又は送信を受けた前条第二項において準用する第三百三十七条第二項（告知に係る住民票の写しその他の書類の提示等）に規定する書類若しくは住所等変更確認書類又は署名用電子証明書等に記載又は記録がされた氏名又は名称、住所及び個人番号又は法人番号と同じであるかどうかを確認しなければならない。この場合において、当該告知をした者が前条第五項に規定する帳簿に記載されている者であるときは、当該告知があつた氏名又は名称、住所及び個人番号又は法人番号が当該帳簿に記載されている氏名又は名称、住所及び個人番号又は法人番号と同じであるかどうかをそれぞれ確認しなければならない。
Where the payer of consideration for the transfer of gold bullion and similar items has made the confirmation under the preceding paragraph or paragraph (4) of the preceding Article, the payer must, in accordance with Ministry of Finance Order, make clear, in the ledger relating to the confirmation under those provisions (including similar ledgers or documents), that the payer has made the confirmation under those provisions, and must preserve those ledgers.
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)
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
payermachine translation
「支払者」
In Articles 350-8 to 350-10, the payer, as referred to in Article 224-6 of the Income Tax Act, of the price for gold bullion or other such items (金地金等) someone sells in Japan, to whom the seller must give their name, address and individual or corporate number.
Short name set inArticle 350-8, paragraph (1)· applies only in this provision and in Articles 350-8 to 350-10
person who has already notified the individual numbermachine translation
「番号既告知者」
A recipient of the consideration for a transfer of gold bullion, 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 350-8, paragraph (1)· applies only in this provision and in Article 350-10, paragraph (1)
consideration for the transfermachine translation
「譲渡の対価」
The consideration for a transfer of gold bullion and similar items (金地金等) as Article 224-6 of the Income Tax Act describes it.
Defined inArticle 350-8, paragraph (1)· applies only in this provision and in Articles 350-8 to 350-10
gold bullion and similar itemsmachine translation
「金地金等」
Gold or platinum bullion, and gold or platinum coins.
Short name set inArticle 350-8, paragraph (1)· applies only in this provision and in Articles 350-8 to 350-10
document confirming a change of address, etc.machine translation
「住所等変更確認書類」
A copy of an individual's resident record (住民票) or another document a Ministry of Finance Order (財務省令) sets that shows their name or address before and after a change, which they may show instead of the usual identity documents when giving notice of the change.
Defined inArticle 350-9, paragraph (3)· applies only in this provision and in Article 350-10, paragraph (1)